UVT 2026: What You Need to Know to Plan Your Taxes Today

The DIAN has announced the new value of the Tax Value Unit (UVT) for the year 2026 through Resolution No. 000238. This adjustment will directly impact your tax obligations and the way you calculate penalties, withholdings, and tax limits.

Official Value for 2026

The UVT has been set at $52,374, representing an increase compared to the previous year. This adjustment is based on the variation of the Consumer Price Index (CPI) certified by DANE, which was 5.17% between October 2024 and October 2025.

Why Is This Relevant for Your Business?

This value is key for:

• Determining penalties and fines.
• Calculating withholding tax.
• Defining whether you are liable for VAT.
• Establishing thresholds for invoicing and other obligations.

An increase in the UVT means that the amounts associated with these obligations will also rise, impacting the financial planning of businesses and individuals.

How Was the UVT Calculated?

The adjustment is based on the CPI variation for the middle class, certified by DANE, which reflects the inflation trend in the country. This mechanism seeks to maintain proportionality in tax obligations relative to the cost of living.

What Should You Do Now?

With the new UVT value, it is essential to:

• Review your budgets for 2026.
• Update accounting and ERP systems to reflect the new value.
• Plan tax strategies to avoid penalties and optimize cash flow.

Get Ahead of the Change: Discover How the New UVT Impacts Your Business and Optimize Your Tax Planning.

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