Tax Value Unit (UVT) Value, Year 2026
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Accounting Bogotá
Tax Value Unit (UVT) value, year 2026
The UVT for 2026 in Colombia was set at $52,374.

Key information
Through Resolution 000238 of December 15, 2025, the DIAN set the value of the Tax Value Unit (UVT) applicable for 2026. This value is used to adjust the amounts contained in provisions related to taxes and obligations administered by the DIAN.
| Concept | 2026 Value |
|---|---|
| Tax Value Unit (UVT) | $52,374 |
| Minimum penalty | $524,000 |
This value is used for different calculations in the assessment of taxes and penalties for omission or late filing.
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