Under its new Income Tax Act 2025, Gelephu Mindfulness City is offering tax incentives to individuals who serve the nation through national service programmes.
GMC residents who take part in programmes such as Gyalsung, DeSuung and Pelsung can receive a 100 US dollar tax deduction, roughly Nu 9,500 today.
Tan Bin Eng, the Managing Director of Tax, Immigration and Corporate Registry of the GelephuMindfulness City Authority said “The spirit of giving and volunteerism, deeply embedded in Bhutanese people, will be core to the success of GMC as it develops. The tax relief is hence an appreciation that GMC wants to provide its tax residents who have taken the time and effort to give back through such programmes.”
The rules for this reward are straightforward. Under the Act, any GMC resident participating in national service programmes is eligible for the incentive.
To qualify, individuals must be Bhutanese citizens and GMC residents, meaning they must live or work in the city for at least 183 days a year. Tax calculations in GMC are made in US dollars.
The Managing Director of Tax, Immigration and Corporate Registry of GMCA added that “This tax deduction is a strategic innovation to see how fiscal policy can multiply human capacity. If this model succeeds in GMC, it is intended to be mirrored across the rest of Bhutan as we take steps toward a full economic merger as ‘One Country One System’ by 2065.”
As GMC begins its 20-year journey as an autonomous hub, the inclusion of national service rewards ensures that the city’s economic success is built on the foundation of Bhutanese loyalty and intelligence.
Deki Lhazom






