UVT: qué es, para qué se usa y los indicadores y tarifas que se modifican con el ajuste para 2026

TL;DR

The UVT for 2026 will be 52,374 pesos, effective January 1st.
The 2025 UVT value is 49,799 pesos.
The adjustment reflects the variation in the IPC for middle incomes and impacts taxes, fines, and fiscal duties.
The minimum fine for 2026 is set at 524,000 pesos (10 UVT).
Individuals responsible for VAT will be those with gross income or contracts equal to or exceeding 183,309,000 pesos from taxable goods or services.
The limit for deductible cash costs and expenses per transaction is 5,237,000 pesos (100 UVT).
The threshold for filing income tax returns in 2026 is 1,400 UVT, equating to 73,323,600 pesos.

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