The Colombian tax authority (DIAN) recently published Resolution No. 000238 of 15 December 2025, which sets the adjusted tax value unit (Unidad de Valor Tributario - UVT) for 2026. The UVT value for 2026 is COP 52,374, which is up from the UVT value of COP 49,799 for 2025. The UVT is used in various Colombian tax regulations, including for tax penalties and individual income tax brackets, as w…