Over the years, many quality hotels have come up in Bhutan. Most hotels in Bhutan are Standard Hotels in the 2-3 star categories and a few luxury 4 & 5 star accommodations are also available at Paro, Thimphu, Punakha, Gangtey, Bumthang, Wangduephodrang and Phuentsholing. Although the best Standard Hotels cannot be compared with international hotels, all offer the necessary facilities and are properly maintained.  Generally,hotels are better appointed, while accommodation establishments in the central and eastern part of the country are more modest, with fewer amenities.

S P Tours and Treks have close association with the best hotel properties throughout Bhutan, ensuring its guests a consistent style and comfort level throughout their stay: