Tourism in Bhutan and its benefits and costs are unevenly spread throughout the year, across the country and amongst the population. The purpose of this masters thesis is to make a theoretical and empirical contribution to counteract this imbalance. To this end, the author wrote a business plan for a community-based bicycle rental service in an ecologically sensitive wetland in Western Bhutan.In-depth research in Austria, Nepal and Bhutan preceded the business plan. Its results are detailed in Chapters 1 to 4, while Chapter 5 depicts the empirical process and the business plan itself. Chapter 6 evaluates the development phase of the new tourism product and answers the research question, “Are the paradigms of sustainable, community-based and pro-poor tourism practicable in Bhutan? If yes, under which premises and limitations?” The systematic evaluation concludes that these paradigms are practicable in Bhutan, even though concessions have to be made to the facts on the ground.In conclusion, tourism is rather more advantageous than disadvantageous to the sustainable development of Bhutan. As an economic activity in the tertiary sector, tourism is capable of reducing the countrys economic dependence on India as well as on hydropower and can promote its self-reliance. Further, the creation of jobs in the tertiary sector can counteract youth unemployment and, if centred on rural Bhutan, rural-urban migration. This would lead to a subsequent decentralisation of political, cultural, social and economic life. Whether or not the concrete tourism product developed by the author will contribute toward rebalancing the tourism sector of Bhutan is not yet foreseeable.However, the theoretical findings and empirical results of this masters thesis, particularly the business plan as a role model, shall serve as a starting point for future tourism planners developing tourism products in line with the paradigms of sustainable, community-based and pro-poor tourism in Bhutan.