| Name | What | Region | Country | Lat | Long | Elev Ft. | Pop Est |
| Pachu | city | | Bhutan | 26.9 | 89.35 | 958 | 15800 |
| Pajo | city | | Bhutan | 27.5333333 | 89.8833333 | 4750 | 5120 |
| Panbang | city | Shemgang Dzongkhag | Bhutan | 26.8666667 | 90.9833333 | 682 | 5415 |
| Pangkha | city | Shemgang Dzongkhag | Bhutan | 26.95 | 90.8166667 | 2903 | 4163 |
| Panka | city | Shemgang Dzongkhag | Bhutan | 26.95 | 90.8166667 | 2903 | 4163 |
| Paro | city | Paro Dzongkhag | Bhutan | 27.4333333 | 89.4166667 | 7483 | 5054 |
| Paro Dzong | city | Paro Dzongkhag | Bhutan | 27.4333333 | 89.4166667 | 7483 | 5054 |
| Pemagatsel | city | Pemagatsel Dzongkhag | Bhutan | 27.0333333 | 91.45 | 7053 | 10511 |
| Pengkhua | city | Geylegphug Dzongkhag | Bhutan | 26.7166667 | 90.05 | 547 | 31255 |
| Phisugaon | city | | Bhutan | 26.75 | 90.1 | 784 | 31580 |
| Phunchholing | city | Chhukha Dzongkhag | Bhutan | 26.85 | 89.3833333 | 980 | 19579 |
| Phuntsholing | city | Chhukha Dzongkhag | Bhutan | 26.85 | 89.3833333 | 980 | 19579 |
| Phuntsoling | city | Chhukha Dzongkhag | Bhutan | 26.85 | 89.3833333 | 980 | 19579 |
| Pieksao | city | | Bhutan | 26.9333333 | 90.9833333 | 4704 | 4558 |
| Pimi | city | | Bhutan | 27.5666667 | 90.9833333 | 11286 | 2668 |
| Pinkhua | city | Geylegphug Dzongkhag | Bhutan | 26.7166667 | 90.05 | 547 | 31255 |
| Pinsoperi | city | | Bhutan | 27.1166667 | 89.95 | 7434 | 5788 |
| Punaka | city | Punakha Dzongkhag | Bhutan | 27.6166667 | 89.8666667 | 4140 | 7329 |
| Punakha | city | Punakha Dzongkhag | Bhutan | 27.6166667 | 89.8666667 | 4140 | 7329 |
| Punakla | city | Punakha Dzongkhag | Bhutan | 27.6166667 | 89.8666667 | 4140 | 7329 |
| Punāka | city | Punakha Dzongkhag | Bhutan | 27.6166667 | 89.8666667 | 4140 | 7329 |
| Punākha | city | Punakha Dzongkhag | Bhutan | 27.6166667 | 89.8666667 | 4140 | 7329 |
| Punākla | city | Punakha Dzongkhag | Bhutan | 27.6166667 | 89.8666667 | 4140 | 7329 |
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