GMC Frequently Asked Questions

Gelephu Mindfulness City (GMC) is a special administrative region in southern Bhutan spanning 2,500 km², announced by His Majesty King Jigme Khesar Namgyel Wangchuck in December 2023. It is designed as the world's first city built around mindfulness, sustainability, and human flourishing, with an independent legal and regulatory framework for global business and investment.

GMC is being developed in phases. Key infrastructure including the new international airport, roads, and utilities is underway in 2025–2026. Phase 1 targets completion by 2035, with the first residents, businesses, and institutions expected in the early 2030s. See GMC Master Plan Explained for the full timeline.

Gross National Happiness (GNH) is Bhutan's development philosophy that measures progress through collective wellbeing rather than purely economic output. GMC embeds GNH principles into its city design — prioritising mental health, environmental stewardship, cultural preservation, and good governance alongside economic growth.

No. GMC operates under its own legal framework — a Companies Act adapted from Singapore's Companies Act 1967, adopted through GMC's Application of Laws Act 2024 — separate from mainland Bhutan's legal and tax system, though still part of the Kingdom of Bhutan. See our company registration guide for details.

Thimphu is Bhutan's established capital and largest city; Paro hosts the country's only international airport and its most famous tourist site, the Tiger's Nest monastery. GMC is a from-scratch special administrative region under construction, offering a different legal and tax framework aimed at attracting new investment. See GMC vs Thimphu vs Paro for a full comparison.

GMC operates as a special administrative zone with its own independent regulatory and tax framework designed to attract international investment. Priority sectors include wellness and mindfulness, sustainable agriculture, healthcare and life sciences, education and research, technology and digital, and culture and creative industries. See our investment guide for the full breakdown.

Registering a private company limited by shares in GMC costs around US$2,000 and typically takes about a week once your file is complete, after passing GMCA's initial alignment assessment. You must work through an empanelled Corporate Service Provider — self-filing is no longer permitted as of 1 November 2025. Full process in our company registration guide.

GMC's headline corporate income tax is 17%, below mainland Bhutan's standard 25%. Companies in priority sectors that meet investment commitments can qualify for a discretionary 0% rate, plus tax holidays of up to ten years, no tax on dividends or capital gains, and indefinite carry-forward of losses.

Gelephu is accessible by flying to Paro International Airport and travelling overland, or by taking a train to Hasimara station in West Bengal, India, and driving approximately 45 minutes to the Gelephu land border. A dedicated new international airport for Gelephu is under development. See the Gelephu Travel Guide for full details.

Most foreign nationals require a Bhutan visa and pay a Sustainable Development Fee (SDF). Indian, Bangladeshi, and Maldivian nationals may enter Bhutan without a visa using a valid passport or national identity card. Visa applications must be arranged through a licensed Bhutanese tour operator before travel.

There are two separate costs: a non-refundable $2,800 program fee paid to GMCA, and a refundable $10,000 deposit held as TER tokens (a gold-backed digital token) in a DK Bank account. The deposit is returned when you exit the programme. Full breakdown in our Digital Nomad Visa guide.

The visa waives Bhutan's Sustainable Development Fee for time spent inside GMC. If you travel outside GMC to the rest of Bhutan, the standard SDF of $100 per day still applies under Bhutan's immigration rules.

GMC has no established consumer price index of its own yet, since the city is still under construction. General Bhutan-wide living costs run roughly $300–750/month for a single person excluding rent, with areas outside the capital Thimphu tending to be cheaper. See our cost of living guide for what's known and what genuinely isn't yet.