economy
diciembre 20, 2025
Declaración de renta en 2026: así quedaron los topes tras el aumento de la UVT que anunció el Gobierno
La UVT es la referencia más importante para asuntos tributarios en Colombia. Foto: Imagen generada con Inteligencia Artificial - ChatGPT
TL;DR
- The UVT for 2026 is set at $52,374, an increase from $49,799 in 2025.
- This increase affects all tax parameters, limits, and penalties, including the threshold for declaring income tax.
- Individuals who were close to the income tax declaration limit in 2025 might not need to file in 2026 if their financial situation remains stable.
- The maximum gross income limit to potentially avoid declaring income tax in 2026 is $73,323,600 (1,400 UVT).
- The gross wealth limit to avoid declaring income tax in 2026 is $235,683,000 (4,500 UVT).
- The minimum penalty for tax errors will increase to $524,000 (10 UVT).
- The income threshold for becoming responsible for VAT is now $183,309,000 (3,500 UVT) in gross income or contracts.
- The limit for deductible cash costs and expenses per transaction is now $5,237,000 (100 UVT).
- Taxpayers are advised to seek expert advice due to these changes.