As an emerging tourist destination you will find a limited choice of accommodation in Bhutan, although the king recently permitted the first luxury resorts to open and these now extend beyond Paro and Thimpu to increasingly remote parts of the country. In the meantime, most accommodation is much more basic and in many rural areas there are often power failures. However, all the rooms we use have bathrooms en suite and often have a bukhari (a wood-burning stove) to take the chill off the cold night air.
All hotels are approved by Department of Tourism (DOT). During the high season, particularly at tsechu (festival) time, you may not get the hotel you have asked for and you may be accommodated in a hotel that caters primarily to local travellers. The hotel prices are may not include the usual 10% tax and 10% service charge.
There is a variety of hotels in Bhutan, ranging from simple huts that cater to Bhutanese yak herders to five-star luxury resorts. Every hotel has a restaurant that serves buffet meals.