1 Ngultrum (BTN) = 100 chetrum (Ch). The Ngultrum is pegged to the Indian Rupee (which is also acccepted as legal tender). Notes are in denominations of BTN500, 100, 50, 20, 10, 5, 2 and 1. Coins are in denominations of BTN1, and 100, 50, 25, 10 and 5 chetrum. US Dollars are also widely accepted throughout the kingdom.

Leading foreign currencies are accepted but traveller's cheques are preferred and receive a better exchange rate. Major hotels in Thimphu and Phuentsholing, and the Olathang Hotel in Paro, will also exchange foreign currency.

American Express and Diners Club have very limited acceptability.

These can be exchanged in any branch of the Bank of Bhutan or at all BTCL hotels. Travellers are advised to take traveller's cheques in US Dollars.

None, but foreign currency must be declared on arrival.

Mon-Fri 1000-1300. Some smaller branches may be open Saturday or Sunday for currency exchange.