The minimum daily package covers the following services.

A minimum of 3 star accommodation (4 & 5 star may require an additional premium).
All meals
A licensed Bhutanese tour guide for the extent of your stay
All internal transport (excluding internal flights)
Camping equipment and haulage for trekking tours

It also includes:

All internal taxes and charges
A sustainable tourism Royalty of $65. This Royalty goes towards free education, free healthcare, poverty alleviation, along with the building of infrastructure.

The minimum daily package for tourists travelling in a group of 3 persons or more is as follows:

Months January February June July August December
Package (USD) 200 200 200 200 200 200
Months March April May September October November
Package (USD) 250 250 250 250 250 250

These rates are applicable per tourist per night halt in Bhutan.

On the day of departure, the ‘local agents’ host obligation shall be limited to providing breakfast only and any extra requirements shall be payable on usage basis.

The Royal Government of Bhutan sets minimum selling prices for packages to Bhutan. These must be paid in US dollars prior to arrival in Bhutan.