Bhutan graduated on 13 December 2023. It is no longer an LDC (see the General Assembly resolution here).

Bhutan's 13th Five-Year Plan (2024-2029) serves as its smooth transition strategy.
CDP monitoring report for Bhutan, 2025
Bhutan Annual Report to the CDP on the smooth transition strategy for sustainable graduation (13th Five-Year Plan)
Bhutan's LDC Profile (CDP website) (includes CDP reports, ECOSOC and General Assembly resolutions, Bhutans' performance against the graduation criteria, ex ante assessment of the impacts of graduation, vulnerability profile, country statements and reports to the CDP and CDP monitoring reports).

Other resources:

Documents on Bhutan

Document Title	Topic	Date
UNCTAD Tradecast No 89. Moving up: Bhutan graduates to UN's developing country status but challenges remain for other LDCs UNCTAD: "Bhutan and its 800,000 people now have an extra reason to be happy – after graduating from the UN list of Least Developed Countries (LDCs) into full developing country status.		04 April 2024
UN Resident Coordinators: South-South Cooperation is a Vehicle for LDCs to Prosper As part of a series organized by the UN Development Coordination Office (DCO), UNOSSC Director Ms. Dima Al-Khatib, Ms. Lila Pieters Yahia, UN Resident Coordinator in Mauritania, and Ms. Karla R.	Development cooperation and multilateralism	29 November 2023
Graduation from LDC Status: Trade preference and development financing implications for Asia-Pacific countries Least Developed Countries (LDCs) in the Asia-Pacific region have generally demonstrated socioeconomic progress over the past decades, despite being among the most vulnerable and structurally disadvantaged countries.	LDC graduation and smooth transition	30 September 2022
CDP Monitoring Reports - Bhutan Bhutan saw robust economic growth over the decade 2010 and 2019 with more than 5% average annual GDP growth. This growth was also translated into substantial reductions in poverty. The country meets all graduation criteria and continues to make steady progress on GNI and HAI.	LDC graduation and smooth transition	28 February 2022
Towards a smooth transition strategy for Bhutan - UNCTAD This report is intended to propose key elements for consideration by the Royal Government of Bhutan (RGB), its development and trading partners, and other interested stakeholders, as the country seeks to develop a national smooth transition strategy.	LDC graduation and smooth transition	23 February 2022
Smooth transition for graduating LDCs under the EU Carbon Border Adjustment Mechanism 4 May 2021. Daniel Gay. It is widely accepted that least developed countries (LDCs) leaving the category need special measures to smooth the transition. The next graduates include Bangladesh, Bhutan, Lao PDR and Solomon Islands, but others will soon follow.	Trade	04 May 2021
Towards a Smooth Transition Strategy for Bhutan - UNCTAD This report is intended to propose key elements for consideration by the Royal Government of Bhutan (RGB), its development and trading partners and other interested stakeholders as the country seeks to develop a national smooth-transition strategy.	LDC graduation and smooth transition	01 January 2021
Graduation of Bhutan from the group of least developed countries: Potential implications and policy imperatives, Mohammad Razzaque for UNESCAP Despite confronted with such unfavourable conditions as mountainous topography and being landlocked and susceptible to natural disasters, Bhutan has demonstrated a strong track record in sustaining economic growth and reducing poverty over the past two decades or so.	LDC graduation and smooth transition	01 May 2020
Improved assistance measures for graduated and graduating least developed countries for the achievement of agenda 2030 (CDP Policy Review No. 9; Ana L. Cortez) LDC graduation has become an increasingly important issue in the international development agenda. Meeting graduation eligibility is a major goal of the Istanbul Plan of Action for the Least Developed Countries for the decade 201-2020 (IPoA).	LDC graduation and smooth transition	30 September 2019
Lessons Learned in Developing Productive Capacity: Fourteen Case Studies, CDP Background Paper no. 37 Developing productive capacities is key for least developed countries (LDCs), and developing countries in general, to overcome their development challenges.	Productive capacity, structural transformation, technology, innovation	01 April 2018
Building productive capacity for LDC graduation in Bhutan Building productive capacity is generally seen as a major challenge for least developed countries (LDCs).	LDC graduation and smooth transition	31 March 2017