Bhutan's unit of currency is the Ngultrum (Nu), which is at par to the Indian Rupee (100 Chetrums = 1 Ngultrum). One US dollar is equivalent to approximately 46 Ngultrums*. Most major foreign currencies are accepted. Travellers cheques, American Express cards and Visa cards are also accepted in certain establishments. Notes are in denominations of NU100, 20, 10, 5, 2 and 1. Coins are in denominations of NU1, and 100, 50, 25, 10 and 5 chetrum.

The Indian Rupee is also legal tender in Bhutan except for the denomination of 500 notes which are banned in Bhutan because of counterfeit.

American Express, VISA and JCB credit cards are accepted in a few shops. Traveller’s cheques are also accepted. Guests are advised to bring hard currency USD, Euro or Pound Sterling for incidental expenses and personal shopping as cash is accepted widely in all shops and easily convertible.