| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Bachap | city | | Bhutan | 26.9833333 | 89.8166667 | 5984 | 4917 |
| Bachāp | city | | Bhutan | 26.9833333 | 89.8166667 | 5984 | 4917 |
| Balfai | city | | Bhutan | 27.2166667 | 91.5 | 5111 | 7433 |
| Bali | city | | Bhutan | 27.2166667 | 90.7166667 | 6414 | 4106 |
| Barshong | city | | Bhutan | 27.7 | 89.55 | 12581 | 9407 |
| Benkar | city | Tashigang Dzongkhag | Bhutan | 27.3166667 | 91.5666667 | 6902 | 7355 |
| Beteni | city | | Bhutan | 27.0333333 | 90.2333333 | 6945 | 23643 |
| Bhangbarai | city | | Bhutan | 27.2666667 | 90.3 | 9540 | 2927 |
| Bhangbārai | city | | Bhutan | 27.2666667 | 90.3 | 9540 | 2927 |
| Bhangtar | city | Samdrup Jongkhar Dzongkhag | Bhutan | 26.8166667 | 91.7166667 | 774 | 18463 |
| Bhurgaon | city | | Bhutan | 26.9 | 90.4333333 | 1151 | 19068 |
| Bioka | city | | Bhutan | 26.9 | 90.9166667 | 2112 | 4163 |
| Bitana | city | | Bhutan | 27.05 | 90.3 | 4947 | 18164 |
| Borshang | city | | Bhutan | 27.7 | 89.55 | 12581 | 9407 |
| Bumtang | city | Bumthang Dzongkhag | Bhutan | 27.55 | 90.7166667 | 9704 | 1960 |
| Bumtang Tang | city | | Bhutan | 27.6 | 90.8166667 | 11919 | 2015 |
| Bumthang | city | | Bhutan | 27.6 | 90.8166667 | 11919 | 2015 |
| Buri Chu | city | | Bhutan | 27 | 90.2166667 | 6998 | 22115 |
| Byakar Dzong | city | Bumthang Dzongkhag | Bhutan | 27.55 | 90.7166667 | 9704 | 1960 |
| Byaradingka | city | | Bhutan | 27.7666667 | 89.45 | 15807 | 6757 |
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