Everybody except citizens of India and Bangladesh must apply for a visa at least 30 days in advance of their proposed date of entry into Bhutan. There is no issuing of Visa on arrival. The local travel operator processes the visa on behalf of the guests. While the visa itself costs a reasonable US$20 for 14 days (extendable once), the visa will not be issued without pre-paid bookings for a tour, which costs from US$200 per person per night. These fees include room, board, guide, and transportation within Bhutan. This policy is influenced by the Gross National Happiness (GNH) policy, whereby the country intentionally develops slowly and learns from mistakes made by other countries. The tourism policy is designed to limit the number of arrivals through price controls. Bhutan claims it cannot afford to have too many tourists as it will dilute the rich and ancient tradition & culture. Although the tours are organized by private local tour operators, the cost is set & monitored by the government and thus not negotiable. It is illegal to under cut prices for the tours. However, a rule of thumb is that tours are slightly cheaper during off-season (January, June, & July) and more expensive for groups of three or less. There is surcharge of $40 per night for solo travelers and $30 pp/per night for groups of two people. There is also a surcharge for luxury hotels and certain treks. The only other options for visiting the country are to receive an invitation by "a citizen of some standing" or a volunteer organization. Once the tour or invitation has received government approval, visas will be issued either by immigration at Paro airport or in Phuentsholing - basically all the work for a visa application is completed within Bhutan. There is no need to visit a Bhutanese embassy or consulate.
As travel to Bhutan almost invariably requires at least one flight change in India, Nepal, or Thailand, ensure that you can meet the visa requirements of those countries before departing on your journey. Nepal and Thailand offer visa on arrival or visa waiver for many nationalities. India generally requires visa procedures to be completed before arrival, and this can take up to two weeks.
Bhutan has a number of embassies and consulates, including those listed below.
-India: Royal Bhutanese Embassy - Chandragupta Marg, Chanakyapuri, New Delhi 110 021. Tel: 609217/ 609218, Fax:6876710
-U.S.: Consulate General of Bhutan - 2 UN Plaza, 27th Floor, New York NY 10017. Tel:(212) 826-1919, Fax:(212) 826-2998.
-Canada: Honorary Consul of Bhutan - 150 Isabella Street, Ottawa, Ontario K1S 1V7. Tel:(613) 232-1222 Fax:(613)569-4667
-Hong Kong: Honorary Consul of Bhutan - 32/F, New World Tower, 16-18 Queen's Road, Central, Hong Kong. Tel: (852) 28443117, 2844-3111, Fax: (852) 25247652
-Thailand: The Royal Bhutanese Embassy in Bangkok - Jewelry Trade Center Building, Rm. 1907, 19th Floor, 919/1 Silom Road, Bangkok 10500. Tel:2671722, 630119 - Fax:6301193.
There are only two legal entry points into Bhutan: Paro's airport, and the land border with India at Phuentsholing. A third border crossing from Samdrup Jongkhar in southeastern Bhutan into India's Assam state is open, but for exit only - see Samdrup Jongkhar - 'get out' section for more detailed information.

Visa application
At Phuentsholing, Indians can visit the Immigration office to apply for a visa on entry. A photograph and Identification document (Passport, Ration card or Election ID) is needed along with a photocopy. Fill the document with purpose "Tourism" and stay location as "Any hotel". At Phuentsholing you will only get 7 days for Paro and Thimphu. For extension of duration apply in Thimphu at the Immigration office at the northern end of Norzin Lam. For visiting other districts you will need to apply for road permits at the same office. They are best applied in the morning and you will receive the document in the afternoon. In case you are defence official without a passport or a student without the above three accepted identification papers, you can request the Indian consulate further up the road to provide you an identification endorsement document but this takes time.

By plane
-Paro Airport (PBH) is the country's sole international airport. It is in the south west of the country and served only by the country's flag carrier Druk Air. Druk operates 2 planes (two airbuses) which fly routes to Bangkok, Kolkata, Delhi, Dhaka, Gaya, Kathmandu, Siliguri (Bagdora) and Guwahati. Note that Druk Air will not issue tickets without a visa clearance number. E-tickets have been in use since April 1st 2008.
-Bagdogra Airport (IXB). Serving the city of Siliguri in the neighboring Indian state of West Bengal, Bagdogra is a four hour drive from the Bhutanese border town of Phuentsholing. Bagdogra receives frequent flights from major cities within India, and Druk Air operates flights from Bangkok on Sundays and Wednesdays (with out going flights on Tuesdays and Saturdays).

By bus
-From Kolkata: The Royal Bhutanese Government runs a service to Phuentsholing. These buses depart from Kolkata's Esplanade bus station at 7PM on Tuesday, Thursday and Saturday and from the Phuentsholing Bhutan Post office at 3PM on Monday, Wednesday and Friday. The journey takes around 18 hours and costs 300Rps/Nu. The buses are comfortable, but because much of the highway to Kolkata is like the surface of the moon, don't bank on getting much sleep on the way.
-From Siliguri: There is frequent service between Siliguri and Phuentsholing/Jaigaon. It is roughly a four hour journey. Buses operated by Royal Bhutan Government depart from across the main highway from the bus station, near Heritage Hotel, at 7:30AM and 1:30PM daily. Tickets cost Rs 62 and are available on entering the bus.
-From Phuentsholing: There are private buses and shared taxis from Phuentsholing to Thimphu but a comfortable option is to book a Bhutan Post bus (Rs/Nu 170) which leaves each morning at 7 AM (Bhutan time) from the post office.

By train
There are no railways in Bhutan. The nearest options (both in India) are:
-Hasimara on the main Kolkata/Siliguri line to Assam is the nearest railway station to Phuentsholing, 17 km away. Indian Rail operated train #13149 and #4084 stop here. As of October 2010, some sections of the road from New Jalpaiguri/Siliguri to Phuentsholing are in a very bad shape. Extending travel by train till Hasimara would save your freshness for Bhutan.
-New Jalpaiguri Station (NJP) in Siliguri is a popular choice for travellers heading to Bhutan by land. There are direct shared taxis from NJP to Jaigaon or there is the option of buses from Siliguri bus station. A taxi between the station and the bus station costs around 80rs max. Alternatively you can also take a local train to Hasimara which costs around Rs40 and takes around 3 hours. Trains from NJP should be booked ahead, as it is a popular stations amongst locals. There are not any trains leaving from this station with a tourist quota.