Bhutanese art is similar to the art of Tibet. Both are based upon Vajrayana Buddhism, with its pantheon of divine beings.

The major orders of Buddhism in Bhutan are Drukpa Kagyu and Nyingma. The former is a branch of the Kagyu School and is known for paintings documenting the lineage of Buddhist masters  and the 70  Je Khenpo (leaders of  the Bhutanese monastic establishment). The Nyingma order is known for images of Padmasambhava, who is credited with introducing Buddhism into Bhutan in the 7th century. According to legend, Padmasambhava hid sacred treasures for future Buddhist masters, especially Pema Lingpa, to find. The treasure finders (tertön) are also frequent subjects of Nyingma art. Bhutanese art is particularly rich in bronzes of different kinds that are collectively known by the name Kham-so (made in Kham) even though they are made in Bhutan, because  the technique of making them was originally imported from the eastern province of Tibet called Kham. Wall paintings and sculptures, in these regions, are formulated on the principal ageless ideals of Buddhist art forms. Even though their emphasis on detail is derived from Tibetan models, their origins can be discerned easily, despite the profusely embroidered garments and glittering ornaments with which these figures are lavishly covered. In the grotesque world of demons, the artists apparently had a greater freedom of action than when modeling images of divine beings.