With the belief that tourism can help promote a deeper understanding among people and strengthen ties of friendship based on a greater appreciation and respect for different cultures and lifestyles, Bhutan has adopted a cautious approach of promoting ‘High Value – Low Volume’ tourism which aligns with the nation’s tenets of Gross National Happiness (GNH). This policy brief discussed Bhutan’s tourism industry, evolution of policies, recent trends and post-COVID measures in regaining momentum in the tourism sector. The brief further highlighted specific recommendations and learnings for countries in the neighbourhood, with special focus to the Northeastern states of India.