Bhutan’s unit of currency is called Ngultrum (Nu.). A Ngultrum has the same value as the Indian rupee, which is also legal in Bhutan. One US dollar equals roughly 54 Nu. Check the current exchange rate at www.xe.com.
INR 100 & 50 Rupee denomination may be used in Bhutan, but Ngultrum cannot be used in India. Indian Rupee denomination note of INR 500/ and INR 1000 are not accepted in Bhutan.

Tourist can exchange traveler’s cheques or cash at the foreign exchange desk at Paro Airport and Bank of Bhutan branches in major townships such as Paro and Thimphu. As you travel into the interior, ATM and banking facilities are almost non-existent. We suggest that you do your banking whilst in Paro or Thimphu, and take local currency with you to the countryside. Currencies that can be exchanged include the U.S. Dollar, Pound Sterling, Euro, Japanese Yen, Swiss Franc, Hong Kong Dollar, Canadian Dollar, Denish Kroner, Australlian Dollar and Singapore Dollar. Some hotels also provide foreign exchange services, however many of these are limited to U.S. Dollar exchanges.
Credit cards only accepted in a very limited number of handicraft stores in Thimphu and high-end hotels.
Limited ATM facilities are available in major townships. MasterCard and Visa international credit and debit cards can be used on these ATM’s to withdraw cash.

You may need to show your passport when you exchange money or travelers cheques.
We suggest bringing US$30-50 per person/per day for items not included in the cost of the trip such as some beverages, souvenirs and emergency money (if you enjoy shopping, we suggest bringing more).