The lakes of Bhutan comprise its glacial lakes and its natural mountain lakes. Bhutanese territory contains some 2,674 high altitude glacial lakes and subsidiary lakes, out of which 25 pose a risk of GLOFs. There are also more than 59 natural non-glacial lakes in Bhutan, covering about 4,250 hectares (16.4 sq mi). Most are located above an altitude of 3,500 metres (11,500 ft), and most have no permanent human settlements nearby, though many are used for grazing yaks and may have scattered temporary settlements.

Only four lakes are below an altitude of 2,000 metres (6,600 ft): the temperate Ho Ko Tsho in Punakha District at 1,829 metres (6,001 ft); Luchika in Wangdue Phodrang at 1,830 metres (6,000 ft); Buli in Zhemgang at 1,372 metres (4,501 ft); and the subtropical Gulandi in Samdrup Jongkhar at 366 metres (1,201 ft).