It is an extra payment that you have to pay if you are traveling in a group less than three people. Surcharge helps the government and the Travel agent to cover up the Transportation and standard hotel expenses. Hence, for group of two people, USD 30/- charge per Person per Night while for one Person, the USD 40/- per Person per Night is charged.
http://www.tourism.gov.bt/about-bhutan/surcharges
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