Entering Bhutan is comparatively easier than it used to be in the earlier times. You can now enter the dragon kingdom easily by air and by road, apparently depending on how you want to enter. Flights to Bhutan operate from five countries – Thailand (Bangkok), Nepal (Kathmandu), Bangladesh (Dhaka), Changi (Singapore), and India (Bagdogra, Guwahati, Kolkata, New Delhi, Mumbai, Bodh Gaya). There is one more flight service from Indonesia, but it is only seasonal and operates during the high seasons.
Entering Bhutan via road is an easy affair. Phuentsholing, Gelephu, and Samdrup Jongkhar are the mainland borders open to travelers. If you are traveling overland from Kathmandu, you will exit Nepal at Kakarvitta border and enter India and travel few hours before entering the nearest town at Phuentsholing, the southwest entry point.
