Foreign Direct Investment Regulations 2019.

These Regulations governs all foreign direct investments in Bhutan.
FDI shall be allowed in all activities except for those listed in the Schedule IV of these Regulations. The activities allowed under Section 5 of the Regulations shall include: (1) Priority Sector Activities in the manufacturing and service sectors as listed in Schedule I and Schedule II of these Regulations. (2) Small Scale Activities as listed in Schedule III of these Regulations.
The Regulations further make provisions, inter alia, for: taxation, equal treatment, incentives and exemptions, access to land, employment, FDI business registration and approval, protection of intellectual property rights, dispute settlement, offences and penalties.