Tourism in Bhutan began in 1974, when the Government of Bhutan, in an effort to raise revenue and to promote Bhutanese unique culture and traditions to the outside world, opened its isolated country to foreigners. In 1974 a total of 287 tourists visited the Kingdom of Bhutan. The number of tourists visiting Bhutan increased to 2,850 in 1992, and rose dramatically to 7,158 in 1999. By the late 1980s tourism contributed over US$2 million in annual revenue.

Though open to foreigners, the Bhutanese government is acutely aware of the environmental impact tourists can have on Bhutan’s unique and virtually unspoiled landscape and culture. Accordingly, they have restricted the level of tourist activity from the start, preferring higher-quality tourism. Initially, this policy was known as “high value, low volume tourism. It was renamed in 2008 as “high value, low impact”, “a subtle but significant shift”. While the low impact is guaranteed through the low number of visitors, it is a requirement to be wealthy to travel Bhutan, which leaves room for criticism and the question whether one has to be wealthy to be a “high value tourist”. For tourists a US$ 100 per person per day fee is imposed, except for Indian, Maldivian, and Bangladeshi nationals. In 2005 a document called “Sustainable Tourism Development Strategy” “placed greater emphasis on increasing tourist numbers by using the country’s culture and environment to promote Bhutan as an exotic niche destination attractive to wealthy tourists”. The most important centres for tourism are in Bhutan’s capital, Thimphu, and in the western city of Paro, Taktshang, a cliff-side monastery (called the “Tiger’s Nest” in English) overlooking the Paro Valley, is one of the country’s attractions. This temple is sacred to Buddhists. Housed inside the temple is a cave in which the Buddhist Deity who brought Buddhism to Bhutan meditated for 90 days in order to spread Buddhism. The temple has been standing for well over a thousand years.