In Bhutan, every district has a major Dzong. A Dzong has the office of the district governor. The district monastic body also resides in the Dzong. When visiting a Dzong, a Bhutanese will dress up formally, wearing all the appropriate regalia. A Bhutanese will never enter a Dzong in western clothes.
As a non-Bhutanese, a tourist is not expected to wear the Gho and the Kira. Nevertheless, one should remember to dress up correctly while visiting the many Dzongs. A tie is not necessary. This dress code should also be followed when visiting the smaller monasteries and temples.
You will not be allowed to enter if you are wearing:
Dzongs, monasteries and temples are a major attraction in Bhutan. Considering the number of these institutions you will be visiting every day, it is a good idea to have a full sleeve collared shirt and a pair of full-length pants in your day rucksack at all times.