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Tool 7.7

Colombian UVT to Pesos converter (DIAN tax unit)

Convert between Colombian pesos and UVT (Unidad de Valor Tributario) for 2026 and 2025, with common DIAN thresholds and the rounding of article 868 ET.

Runs on your deviceRuns entirely in your browser: nothing you type or upload leaves your device.

An informational estimate; not legal, employment or tax advice.

How to use it

  1. Choose the direction, pesos to UVT or UVT to pesos, and the year (2026 or 2025); the year sets the UVT value from the DIAN resolution.
  2. Type the amount. Pesos can be written with thousands separators, as in `10,000,000`.
  3. Read the exact conversion and the rounded value. The table below shows common thresholds in pesos for the chosen year.

Why Colombian thresholds are written in UVT

The Unidad de Valor Tributario (UVT) is the unit set by article 868 of the Estatuto Tributario for tax figures. Before it existed, brackets, filing thresholds, exemptions and penalties were written in pesos or in minimum wages, and inflation left them out of date.

The DIAN updates the UVT every year with the change in the consumer price index (IPC) for middle incomes. Thresholds written in UVT, such as the income that obliges you to file a return, withholding brackets and minimum penalties, change in pesos each January without changing the law. The conversion here runs in your browser.

Example: the 1,400 UVT threshold for filing income tax

An independent seller who runs tienda-ejemplo.co wants to know whether their gross revenues or bank transactions require filing a personal income tax return (declaración de renta). Under Articles 592 and 594-3 of the Estatuto Tributario, the statutory filing threshold is set at 1,400 UVT.

For tax year 2025 (UVT value $49,799 set by DIAN Resolución 000193 de 2024), 1,400 UVT equals: 1,400 × $49,799 = $69,718,600. Rounded as Article 868 of the Estatuto Tributario says (to the nearest thousand for figures above $10,000), the threshold is $69,719,000. For tax year 2026 (UVT value $52,374 set by DIAN Resolución 000238 de 2025), 1,400 UVT equals: 1,400 × $52,374 = $73,323,600, rounded to $73,324,000. Conversely, converting an invoice of $10,000,000 in 2026 gives: $10,000,000 ÷ $52,374 = 190.9344 UVT. That is the example the tool opens with.

Tax year or filing year, and UVT or UVB

A common mix-up is the tax year (año gravable) and the filing year. Income tax returns filed during the second half of 2026 correspond to financial operations earned in 2025 and use the 2025 UVT ($49,799). Withholding, invoicing limits and transactions during 2026 use the 2026 UVT ($52,374).

The other distinction came with the National Development Plan (Ley 2294 de 2023), which created the Unidad de Valor Básico (UVB) to uncouple municipal traffic tickets, notary fees, and administrative sanctions from the UVT. The UVT still applies to national taxes, DIAN customs duties, and financial transactions (like the 4×1000 exemption).

FAQ

What is the value of the UVT in Colombia?

For the 2025 tax year, the UVT is $49,799 (DIAN Resolución 000193 de 2024). For the 2026 tax year, the UVT is $52,374 (DIAN Resolución 000238 de 2025).

What is the UVT used for in Colombia?

The UVT sets individual income tax filing thresholds, withholding at source brackets, minimum DIAN sanction amounts, wealth tax tiers, and the monthly 350 UVT exemption on bank accounts (4×1000).

Why does the tool show two results?

From pesos to UVT it shows the exact value, with up to four decimals, and the value rounded to a whole UVT. From UVT to pesos it shows the exact product and the figure rounded as article 868 says, which is how thresholds in pesos are published.

How are peso values rounded when calculating from UVT?

Under Article 868 of the Estatuto Tributario, when converting UVT thresholds to pesos for tax decrees and tables, figures are rounded to the nearest thousand pesos above $10,000, to the nearest hundred between $100 and $10,000, and to the nearest ten below $100.

What is the difference between UVT and UVB?

The UVT is exclusively for taxes and DIAN obligations. The UVB (Unidad de Valor Básico) was introduced in 2023 for non-tax administrative fees, traffic fines, and municipal penalties.

  • 7.1NIT check digitCalculate or check the DIAN verification digit (DV) of a Colombian NIT or cédula with the modulo 11 formula, and see the calculation step by step.
  • 7.2Business days ColombiaCalculate working days between two dates or add business days to a deadline in Colombia.
  • 7.3Net salary ColombiaWork out take-home pay in Colombia from the gross monthly salary: health and pension deductions, the solidarity fund and the transport allowance, line by line.
  • 7.4Overtime pay ColombiaWork out overtime, night and Sunday or holiday pay in Colombia from your salary and hours, with the week and surcharge in force on each date.
  • 7.5Severance pay ColombiaCalculate the final settlement (liquidación) when a job ends in Colombia: cesantías and their interest, prima and unused vacation, with the days each covers.
  • 7.6Cuenta de cobro PDFFill in a Colombian cuenta de cobro, the payment request freelancers send, and download it as a one-page PDF with the amount in words.
  • 7.8IVA calculator ColombiaAdd IVA to a price or take it out of a total at 19% or 5%, in whole pesos, and see what exempt and excluded mean.
  • 7.94×1000 GMF calculatorWork out the 4×1000 (GMF) on a withdrawal or transfer in Colombia, with or without the monthly 350 UVT exemption for savings accounts, for 2025 or 2026.

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