Bhutan unit of Currency is Ngultrum (BTN). which is fixed at parity with the Indian Rupee (INR). You will need at least some Ngultrum currency for purchasing drinks along with any other personal expenses such as souvenirs that you will want.
Convertible currencies such as US Dollars, Euros and GB Pounds can be exchanged at the airport, many hotels and at the banks. Generally the easiest way to bring in currency is in large US notes ($100 notes give the best exchange rate).
If you are travelling from India, you may carry Indian Rupees which will be accepted at par in Bhutan but do not carry 500 INR or 1000 INR notes as they are not legal in Bhutan.
The ATM network within Bhutan is very new and ATM Cards bearing the MasterCard or Visa logos will sometimes work at BOB (Bank of Bhutan) ATM machines. The daily limits are quite restrictive and you may discover that you cannot withdraw more than 10,000 BTN ($180USD) at a time.
Visa and American Express Credit Cards are accepted in a few craft shops. Be aware that the shop owner may impose a surcharge to recover their transaction processing fees.
We do not recommend carrying traveler’s cheques. You will be much better to carry USD as the fees associated with traveler’s cheques can be high and only the banks will be able to cash them.
As your tour payment includes all meals, there is no expectation that you will be tipping the restaurant staff.
The guides and drivers are paid directly by Bhutan Peak Adventure and tipping your guide is entirely up to your preference. A good guideline for a small group would be $8-$10 per day for the guide, however feel free to adjust the amount up or down depending on the quality of the service and the number of people in your group.