Although Bhutan is open for tourism, people need to require a visa to visit Bhutan. However, citizens of India can visit Bhutan without any visa but they need to obtain an entry permit from the immigration office of Bhutan located on the border. People can also connect with licensed tour operators in Bhutan regarding various formalities related to visas. Gelephu, Samdrup Jongkhar, and Phuentsholing are the entry points of Bhutan where tourist needs to present their visa along with their passport. Bhutan also charges a Sustainable Development Fee (SDF) of $100 per night and per head to every tourist, while for the Indians the sum of SDF is ₹1200 per night and per head, which is utilized towards the development of the country.