The National Tax and Customs Directorate (Dian) has released the draft resolution setting the new value of the tax value unit (UVT) for the tax year 2026.
The value calculated at $52,374 represents an increase of 5.17% compared to the current 2025 value ($49,799).according to the Consumer Price Index (CPI) variation certification issued by Dane.
This adjustment complies with the provisions of Article 868 of the Tax Code and serves as the basis for the annual updating of the minimum and maximum amounts related to taxes, declarations, penalties and tax obligations in the country.
You can now continue following us Facebook and in ours WhatsApp channel
The aim is that these values remain valid and do not become outdated given the inflation recorded every year.
The change in UVT increases the threshold of monthly financial movements exempt from tax on financial movements (4×1,000).. This was detailed by the content creator and CEO of Auco.ai, a financial specialist.
“Be very careful because Dian is changing the 4×1,000 and income tax return limits for 2026,” warned Santiago Montoya on Instagram.
The content creator stated that Resolution 227 of 2025 defines the UVT for 2026.And what does it mean and how is it eaten? That now the limit of 4×1,000 is eighteen million three hundred thirty thousand nine hundred pesos. That’s nine hundred and one thousand two hundred and fifty pesos more than in 2025. A miracle. We can move more money without paying four per mille“.
This amount is obtained by multiplying the statutory monthly transaction limit of 350 UVT excluding this tax.
The increase in UVT also affects other tax limits for the next tax year. In the words of the same financial specialist:
“And when the UVT increases, the income tax return limit also increases, and it was as follows: Now in 2025, it is sixty-nine million six hundred eighteen thousand six hundred pesos of everything registered as income.” And the limit of wealth is two hundred twenty-four million ninety-five thousand five hundred pesos. This means that if you exceed either of these two limits, whether due to income or assets, you must report it.”
Although the 4×1,000 exemption has been allowed to apply to all of an individual’s accounts up to the legal limit since December 2024, the measure is partially working.
Universality depends on all collecting units being connected to the same technological system and the processes still under development.
According to Alejandro Vera, technical vice president of Asobancaria: “The work on the legal definition of the system continues. The law requires that there be a single system and that all the companies that collect the tax are interconnected.”
In 2024 and 2025 Users reported illegal charges of 4×1,000 even though the allowance was not exceeded.
Tax lawyer Katherin Díaz of V&V Asociados explained: “Individuals can request a refund if the collection was carried out improperly, even if the banks did not implement the universal system. Dian approved the application even if the systems were not ready, due to problems related to the processing of financial and personal data.”
The decision published by Dian will come into force once the official procedures and consultations are completed, and the updated values of the UVT will apply to all tax obligations for the 2026 tax year.
Dian’s proposal was made in accordance with Article 868 of the Tax Lawwhich stipulates that “the value of the taxable value unit shall be adjusted annually in accordance with the variation of the consumer price index for average incomes certified by the National Administrative Authority for Statistics, during the period between the first (1) of October of the year preceding the taxable year and the same date of the year immediately preceding it.”
About The Author
