The Colombian Tax and Customs National Authority (DIAN) has issued Resolution No. 000238, setting the Tax Value Unit (UVT) for 2026. The annual adjustment, based on inflation, determines thresholds for income tax, penalties, and reporting obligations, including transfer pricing documentation.
The Colombian Tax and Customs National Authority (DIAN) issued Resolution No. 000238 on 15 December 2025, setting the Tax Value Unit (Unidad de Valor Tributario – UVT) for 2026 at COP 52,374. This is an increase from COP 49,799 in 2025.
The UVT is a standard measure used across Colombia’s tax system. It determines thresholds for individual income tax brackets, tax penalties, and reporting obligations, including transfer pricing documentation such as the Local file, Master file, and Country-by-Country (CbC) reports.
DIAN adjusts the UVT each year based on the accumulated variation in the retail price index. The 2026 increase reflects inflation trends and ensures that taxable values remain consistent with national economic conditions.
