Colombia UVT converter 2026
The 2026 UVT is $52,374 (DIAN Resolution 000238/2025). A $6,825,000 taxable base (the depurated $10,000,000 salary case) is 130.3128 UVT and withholding $351,398.
Enter the base after contributions and the 25% exemption. 95 UVT = $4,975,530. The annual 25% cap is 790 UVT (Law 2277); monthly payroll uses 790/12 = $3,447,955.
Sources
Actual payroll may use procedure 2 (art. 386) if salary was not constant.