Aumenta el valor de la UVT para 2026: quedó fijado en 52.374 pesos a partir del 1 de enero

TL;DR

The UVT for 2026 in Colombia is set at $52,374, an increase from $49,799 in 2025.
This adjustment is based on the variation of the consumer price index (IPC) for middle incomes.
The new UVT value impacts tax calculations, penalties, and fiscal obligations, including income tax declaration limits and customs procedures.
The minimum tax penalty for 2026 will be $524,000 (10 UVT).
Responsibility for VAT applies to those with gross income or contracts of $183,309,000 or more from taxable goods or services.
The deductible limit for cash costs and expenses per transaction is $5,237,000 (100 UVT).

Continuar leyendo el artículo original