Tourism (GMC Priority Industry): Legal Advisory

Bhutan's tourism model has long been managed and high-value rather than high-volume, and the Gelephu Mindfulness City does not change the national brand. Tourism is one of GMC's eight priority industries, a Tourism Spark Fund has been launched with a set of investment opportunities, and the realistic near-term plays are hospitality, experience operators and the cross-sell with the Health and Wellness and Spiritual pillars. Basnet Law Pte. Ltd., the first law firm incorporated in the Gelephu Mindfulness City, advises hotel groups, experience operators and their investors under the Companies Act 2025, the Income Tax Act 2025, the Employment of Foreign Workforce Act 2025 and the Customs Act 2025. This page explains what the framework provides and how we take a project through it.

Basnet Law Pte. Ltd. advises clients in this pillar on:

• Framing the expression of interest to the Tourism pillar, the first gate at which the Authority assesses the business case
• Advising on incorporation requirements for the operating company and the resident director
• Advising on hotel, resort and experience sites under lease arrangements
• Work passes for foreign hospitality managers and staff, and employment contracts under the Employment Act 2025
• Founders company applications where the activity is not carried on in GMC at adequate scale, before the 31 December 2030 cut-off
• Duty-free retail and imported fit-out under the Customs Act 2025
• Guest, supplier and management contracts under the Sale of Goods Act 2026 and the Unfair Contract Terms Act 2026

Read the full guide: Legal Services for Tourism in GMC.