Bhutan is committed to maintaining its status as a carbon-negative country. The introduction of the Sustainable Development Fee (SDF) is part of the country’s efforts to mitigate climate change, preserve its natural environment, and continue its sustainable tourism practices. The funds generated from the SDF will be allocated to environmental initiatives like replanting trees, enhancing Bhutan's hydropower capacity, and reducing reliance on fossil fuels. Additionally, the SDF will support cultural heritage preservation, community-based projects, and provide long-term economic benefits to local communities by promoting fair tourism practices and stable employment.