Bhutan is a small country in the Himalayas between the Tibet Autonomous Region of China and India. Besides the stunning natural scenery, the enduring image of the country for most visitors is the strong sense of culture and tradition that binds the kingdom and clearly distinguishes it from its larger neighbours. Bhutan is the only Vajrayana Buddhist nation in the world, and the profound teachings of this tradition remain well preserved and exert a strong influence in all aspects of life. Due to its pristine environment and harmonious society, the tiny Kingdom of Bhutan has been called "The Last Shangrila."
Bhutan only permits a limited number of tourists to enter the country at any one time, preventing it from being overwhelmed by mass tourism and thus altering its character. All foreigners (except for citizens of Bangladesh, India, and Maldives) must obtain a visa before visiting Bhutan and may only enter Bhutan through Phuntsholing, Gelephu and Samdrup Jongkhar if coming by land or Paro if coming by air. Foreign tourists must use a licensed Bhutanese tour operator or one of their international partners to pre-arrange their visa and book their holiday. A daily fee is also charged for every day of stay. For most foreign tourists, it amounts to $250 a day during tourist high season, and $200 a day for low season. (Bhutan Wikitravel)