Most hotels can change money at government rates, although they usually have a limited supply of cash. Bank of Bhutan (BOB) and Druk PNB ATMs accept Visa and MasterCard.
Bank of Bhutan Main branch (with ATM); tends to be busy. There's a smaller branch on nearby Wogzin Lam, and two Bank of Bhutan ATMs outside Hotel Tandin on Norzin Lam.
Bhutan National Bank In the same building as the post office, this bank changes cash, but not Euro travellers cheques.
Druk PNB Bank Has an ATM that accepts Visa and MasterCard.
TBank Opposite the Taj Tashi Hotel; changes cash and travellers cheques.