Calcufast

Colombia UVT converter 2026

Convert a taxable base to the 2026 UVT and estimate art. 383 withholding.

Inputs
Enter values to calculate
Results

Art. 383 withholding

$351,398

Base in UVT

130.3128

95 UVT (withholding starts)

$4,975,530

790/12 UVT (monthly 25% cap)

$3,447,955

2026 UVT = $52,374 (DIAN Resolution 000238/2025). The art. 383 table applies to the taxable base, not gross pay. Use the payroll-withholding calculator to depurate salary.

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.

Not gross salary

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

Educational estimate

Actual payroll may use procedure 2 (art. 386) if salary was not constant.