Normally, there is a minimum daily fee for a foreigner visiting Bhutan, which is actually set by the Tourism Council of Bhutan (TCB). Depending on the season and the level of comfort desired by a traveler, the cost of a trip package for a single person per day is anywhere between US$ 200 to 290 or even more. This cost also includes the visa cost, but on its own, the cost for Bhutan tourist visa is US$ 40 per person. However, if you wish to upgrade your hotel accommodation, food and transportation options, then the trip package cost per day will increase accordingly.