Bhutan is very rarely the subject of research and in-depth analysis, which is caused by the small size of the state and the lack of a significant role in the international arena. Few bibliographic positions, in particular in the field of legal and political science, enforces basing primarily on sources such as legal acts and information from official websites. Therefore, the aim of the article is to outline the political system of Bhutan and individual constitutional solutions, as well as an attempt to compare the political system existing before the implementation of the Constitution of the Kingdom of Bhutan in 2008 with the current one. The method used is an independent analysis of the content of constitutional provisions and the comparative method. The article introduces the principles of the tri-division of power introduced in Bhutan, shows the specificity of the political system and the individual differences between the absolute monarchy and the constitutional monarchy.