What is the UVT and why does it matter for your taxes in 2026?
The Unidad de Valor Tributario (UVT) is a unit of measure used by Colombia’s National Tax and Customs Directorate (DIAN) to calculate taxes, penalties, thresholds, and tax obligations. Each year, DIAN updates this value based on the variation of the Consumer Price Index (CPI), as established in Article 868 of the Colombian Tax Statute. dian
In simple terms, it is not a tax, but a unit that is multiplied by a number defined in each regulation to obtain amounts in pesos. For example, if a law states “1,400 UVT,” that number is multiplied by the UVT value in force for the corresponding tax year. actualicese
New UVT value for 2026
Recently, DIAN published a Draft Resolution to set the UVT value applicable to the 2026 tax year, incorporating it into the Unified Resolution on Tax, Customs, and Exchange Matters (Resolution 227 of 2025). dian
According to the official proposal, the UVT value for 2026 will be COP $52,374 pesos. This amount represents an increase compared to the 2025 UVT (which was COP $49,799) and will be used to calculate various tax obligations during that tax year. actualicese
What does this change mean for the 4 x 1,000 tax?
One of the most visible impacts of the increase in the UVT value is the adjustment to the financial transaction tax, commonly known as 4 x 1,000 or GMF.
- For 2026, the monthly threshold to avoid paying the 4 x 1,000 tax on your transactions will be 350 UVT, which is approximately COP $18,330,900 pesos. infobae
This means you can move up to that amount per month through deposits, withdrawals, or transfers without this tax being automatically applied. infobae
Changes to income tax filing thresholds
The adjustment of the UVT also modifies the limits that determine who is required to file an income tax return for the 2025 tax year (filed in 2026). el pais
According to tax regulations, natural persons will be required to file an income tax return if, by the end of 2025, they exceed any of the following limits:
- Gross income equal to or greater than 1,400 UVT, which is approximately COP $73,323,600 pesos. el pais
- Gross assets exceeding 4,500 UVT, equivalent to approximately COP $235,683,000 pesos. el pais
If you exceed either of these two thresholds during 2025, whether due to income or total asset value, you will be required to file an income tax return in 2026. el pais
Who is not required to file?
According to the legal analysis:
- Natural persons who are not VAT taxpayers and who do not exceed both the gross asset threshold of 4,500 UVT and the gross income, consumption, or deposits threshold of 1,400 UVT will not be required to file an income tax return. consultorcontable
- Additionally, certain special situations such as belonging to the Simple Tax Regime or other specific criteria may exempt individuals from this obligation, depending on the case. consultorcontable
Conclusion
The annual adjustment of the UVT directly impacts taxpayers: from how much money you can move through your accounts without paying the 4 x 1,000 tax, to whether or not you are required to file an income tax return. With the UVT for 2026 set at COP $52,374, both the 4 x 1,000 thresholds and the income tax filing limits increased compared to 2025, allowing greater margin before triggering certain tax obligations. actualicese
