The Department of Immigration's exhaustive entry page says all other foreign nationals must obtain an eVisa before entering Bhutan. The eVisa classification rests on that explicit term, not merely on the availability of an online application.
195 passport nationalities covered
Singapore, Japan, South Korea, Sweden, Belgium, Denmark, Finland, France, Germany, Ireland, Italy, Luxembourg, Netherlands, Norway, Spain, Switzerland, United Arab Emirates, Portugal, Austria, Greece, Malta, United Kingdom, Hungary, Poland, Australia, Canada, Czechia, Latvia, Malaysia, New Zealand, Slovakia, Slovenia, Estonia, Liechtenstein, Lithuania, United States, Croatia, Iceland, Bulgaria, Monaco, Romania, Cyprus, Chile, Hong Kong (SAR China), Andorra, Argentina, Brazil, San Marino, Israel, Brunei, Barbados, St. Kitts and Nevis, The Bahamas, Seychelles, St. Vincent and the Grenadines, Uruguay, Mexico, Antigua and Barbuda, Vatican City, Mauritius, Costa Rica, Grenada, Panama, Paraguay, Trinidad and Tobago, Macao (SAR China), St. Lucia, Ukraine, Dominica, Peru, Taiwan (Chinese Taipei), Serbia, Solomon Islands, Guatemala, El Salvador, Colombia, Honduras, Samoa, Tonga, Marshall Islands, Montenegro, Nicaragua, North Macedonia, Tuvalu, Albania, Bosnia and Herzegovina, Georgia, Kiribati, Micronesia, Palau Islands, Moldova, Russian Federation, Venezuela, Qatar, Türkiye, South Africa, Belize, Kuwait, Timor-Leste, Ecuador, Saudi Arabia, Bahrain, Fiji, Guyana, Vanuatu, Nauru, Jamaica, Kosovo, Oman, China, Papua New Guinea, Botswana, Bolivia, Thailand, Belarus, Suriname, Kazakhstan, Lesotho, Namibia, eSwatini, Dominican Republic, Indonesia, Kenya, Malawi, Morocco, Rwanda, Tanzania, Azerbaijan, Ghana, The Gambia, Philippines, Uganda, Tunisia, Zambia, Armenia, Cape Verde Islands, Benin, Mongolia, Sierra Leone, Zimbabwe, Mozambique, São Tomé and Príncipe, Kyrgyzstan, Côte d'Ivoire, Senegal, Uzbekistan, Burkina Faso, Togo, Cuba, Gabon, Madagascar, Algeria, Mauritania, Niger, Equatorial Guinea, Guinea, Mali, Tajikistan, Comoro Islands, Guinea-Bissau, Chad, Angola, Liberia, Burundi, Cameroon, Congo (Rep.), Vietnam, Cambodia, Central African Republic, Egypt, Jordan, Haiti, Nigeria, Congo (Dem. Rep.), Djibouti, Laos, Turkmenistan, Myanmar, Ethiopia, Lebanon, Sudan, South Sudan, Libya, Iran, Sri Lanka, Eritrea, Palestinian Territory, North Korea, Nepal, Somalia, Pakistan, Yemen, Iraq, Syria, Afghanistan