Bhutan is open to tourists, however, to enter the country, a visa is required. Indian nationals have the freedom to enter Bhutan without a visa, however, they must get an entry permit from the Bhutanese immigration office at the border. Regarding other visa-related processes, people can also get in touch with authorized travel companies in Bhutan. Visitors must show their passports and visa at the entry points into Bhutan, which are Gelephu, Samdrup Jongkhar, and Phuentsholing. Every visitor to Bhutan must pay a Sustainable Development Fee (SDF) of $100 per night and per person, which is ₹1200 for Indian visitors per night and per person. The SDF is a part of the national development funds that are later on used in the development of nations' infrastructure.