UVT Value 2026 Colombia — Converter & Tax Threshold Table
Last updated: January 2026
Colombia's Unidad de Valor Tributario (UVT) for 2026 is valued at $52,374 Colombian pesos, per DIAN Resolution 000238 (December 2025). The UVT is Colombia's most widely used tax reference unit: it defines withholding tax thresholds, income tax filing obligations, electronic invoicing limits, tax penalties, and dozens of values in the Tax Code. The income tax base for individuals starts at 1,090 UVT annually ($57,087,660). The value is updated every January.
FAQ
How much is one UVT in Colombia in 2026?
In 2026, one UVT is worth $52,374 Colombian pesos, set by DIAN Resolution 000238 of December 2025, effective January 1, 2026. It's the reference unit for calculating taxes, penalties, and tax obligations in Colombia.
What is the UVT used for in Colombia?
The UVT defines: withholding tax thresholds (27 UVT, 42 UVT, etc.), income tax filing obligations (1,400 UVT gross income), simplified tax regime caps, DIAN penalties, VAT taxable bases, and electronic invoicing amounts. Nearly the entire Colombian Tax Code is expressed in UVT.
At what income must I file taxes in Colombia in 2026?
For tax year 2025 (filed in 2026), you must file income tax if your gross income exceeded 1,400 UVT, equivalent to $73,323,600 COP annually ($6,110,300/month). You must also file if your gross assets exceed 4,500 UVT ($235,683,000).
When is the UVT value updated?
DIAN publishes the new UVT value each year in December via resolution. The adjustment is based on the CPI (Consumer Price Index) variation certified by DANE. From 2025 to 2026, the UVT went from $49,799 to $52,374, an increase of 5.17%.
How do I convert UVT to Colombian pesos?
Multiply the number of UVT by $52,374. For example: 27 UVT (purchase withholding threshold) = 27 × $52,374 = $1,414,098 COP. To convert pesos to UVT, divide the amount by $52,374. Example: $10,000,000 ÷ $52,374 = 190.93 UVT.