The currency of Bhutan is called Ngultrum ‘Nu’ and has the same value as the Indian rupees. Indian rupees is accepted all over Bhutan except Rs 500 and Rs 1000 notes (but Ngultrum cannot be used in India). 1 US Dollar equals to 64 BTN (Please check www.xe.com)
Credit cards are only accepted in a very limited number of handicraft shops in Thimphu or at high-end hotels. Travelers’ cheques or cash can be exchanged at the foreign exchange desk at Paro airport or Bank of Bhutan branches at major towns like Paro and Thimphu. You may need to show your passport when exchanging money or travelers cheques.
Limited ATM facilities are available in major towns where MasterCard and Visa international credit and debit cards can be used. Traveling deeper into Bhutan will have ATM or banking facilities like non-existent. So, exchanging your money into local currency whilst in Paro or Thimphu is suggested. Currencies that can be exchanged include U.S. Dollar, Pound Sterling, Euro, Japanese Yen, Swiss Franc, Hong Kong Dollar, Canadian Dollar, Denish Kroner, Australian Dollar and Singapore Dollar. Some hotels also have foreign exchange services, but many of them are limited to U.S. Dollar only