Tipping, like anywhere in the world, is also a kind of Gratuity for the service rendered, here too in Bhutan.
Tourism Policy of Bhutan and we as an agent have no say if you would like to tip individuals or group to show your gratuity towards the service rendered from them.
While your stay in Bhutan, and if in resorts and hotels, it’s wise to tip the waiter or waitress by cash or just a small kind gesture of your smile and a complimentary (genuine though) would be good enough.
It is a customary to tip the cook, his aide and sometimes the horsemen, while on trek. Ask your Guide what and how much is right if you are confused.
It is never too bad if you do not tip your Guide or Driver, but if you wish to tip them, it shall be much appropriate to do so with the amount put inside an envelope, yet also be a little mindful to not to insult with small tips.
It is the Bhutanese Traditional that the recipient will shy away from receiving any of your offering initially, but then it is accepted on your insisting type offer. Please remember, a word of “No” on any offering made at first is not the final in Bhutanese culture, it is a way of shying away but then continue to offer, the second one shall not be same. Quite funny but this is how Bhutanese take any offering made.