Bhutan has a rich and unique cultural heritage that has largely remained intact because of its isolation from the rest of the world until the early 1960s. One of the main attractions for tourists is the country's culture and traditions. Bhutanese tradition is deeply steeped in its Buddhist heritage.[101][102] Hinduism is the second most dominant religion in Bhutan, being most prevalent in the southern regions.[103] The government is increasingly making efforts to preserve and sustain the current culture and traditions of the country. Because of its largely unspoiled natural environment and cultural heritage, Bhutan has been referred to as The Last Shangri-la.[104]
While Bhutanese citizens are free to travel abroad, Bhutan is viewed as inaccessible by many foreigners. Another reason for it being an unpopular destination is the cost, which is high for tourists on tighter budgets. Entry is free for citizens of India and Bangladesh, but all other foreigners are required to sign up with a Bhutanese tour operator and pay around US$250 per day that they stay in the country, though this fee covers most travel, lodging and meal expenses.[105] Bhutan received 37,482 visitor arrivals in 2011, of which 25% were for Meetings, Incentives, Conferencing, Exhibitions.[106]
Bhutan is the first nation in the world to ban smoking. It has been illegal to smoke in public or sell tobacco, according to Tobacco Control Act of Bhutan 2010. Violators are fined the equivalent of $232—more than two months' salary in Bhutan.