Tax compliance 2026: attention to the new withholding bases

The DIAN set the value of the Tax Value Unit (UVT) for 2026 at $52,374. This represents an increase over the UVT value for the 2025 tax year, impacting minimum bases, caps, and penalties in the tax system.  

With the UVT update, the bases in pesos increase proportionally, while the rates remain the same, except for special provisions.

Key points for taxpayers and businesses 

Recommended action 

• Update accounting and payroll systems.
• Review contracts and recurring payments.
• Communicate changes to accounting and HR. 

Why is it important? 

• Avoid calculation errors from January 2026.
• Reduce the risk of audits and penalties.
• Ensure uniform application of the new bases.

The new UVT value for 2026 updates the minimum withholding tax bases and requires a review of the peso values applied in daily practice. Although the rates remain unchanged, correctly updating accounting and payroll parameters from the beginning of the year is key to avoiding errors, subsequent adjustments, and unnecessary risks with the tax authorities. 

At RSM Colombia, we have a team specializing in tax matters that can assist you in reviewing the correct calculation and practice of withholding taxes, the proper updating of parameters in your systems, and compliance with your formal and substantive obligations. We are available to answer your specific questions, analyze specific cases related to your operations, and propose practical solutions that mitigate risks and optimize your tax management.