The Bhutan National Health Accounts (NHA) provides the financial flows of the national health expenditures to fulfill health needs of the populations in Bhutan. Source of financing from government, households, donors, employers, and health insurers were identified.
This report provided the analysis of the Bhutan health expenditure for the financial year (FY) 2018-2019 and 2019-2020 following System of Health Accounts (SHA) 2011 of the World Health Organization.
The estimation of the national health expenditures came from 13 different classifications which covered consumer, provider, and financial interfaces.
The total health expenditure (THE) for FY 2018/19 was Nu. 7212 million, while in the FY 2019/20 was Nu. 8705 million. The ratio of THE to GDP was 4% and 4.5% in respective financial years.
The current health expenditures (CHE) for FY 2018/19 and FY 2019/20 were Nu. 6233 million and Nu. 7656 million respectively. The contribution of the Royal Government of Bhutan on CHE was around 3 % of the GDP.
The expenditure on the capital formation (CF) in FY 2018/19 and 2019/20 accounted for Nu. 979 million and Nu.1048 million respectively.