SDF is levied by the Royal Government of Bhutan to all tourists visiting Bhutan. This is levied to promote sustainable and responsible tourism under the overall principle of “High value, Low volume” tourism. SDF contributes to social welfare, developmental activities, conservation of the environment, promotion of culture, and enhancement of infrastructure and facilities for tourists. The sustainable development fee (SDF), which was previously 65 USD per night per person for international tourists has been raised to 200 USD per night.