TAX3 min read
Article 387-1 explained, with 2026 figures
Payments a company makes to a third party for its employees' meals are not taxable income for the employee up to 41 UVT per month per person — COP $2,147,334 in 2026 — provided that employee's salary does not exceed 310 UVT, that is COP $16,235,940 per month.
What the rule says
Article 387-1 of the Colombian tax code covers payments an employer makes to a third party for the employee's meals. Within the limit, the payment is not treated as taxable income for the employee, while remaining a deductible expense for the company under the general rules.
Two conditions matter. The payment goes to a third party — a food-service provider, a voucher issuer — not to the employee in cash. And the employee's salary must stay under the cap; above it the treatment does not apply.
The 2026 figures
Both limits are expressed in UVT, the Colombian tax unit, which is updated every year. For 2026:
- Monthly exempt limit per employee: 41 UVT — COP $2,147,334.
- Salary cap for eligibility: 310 UVT per month — COP $16,235,940.
- Anything above the monthly limit is treated as taxable income for the employee, not the whole amount.
NoteBecause these figures depend on the UVT, they change every January. Any provider quoting article 387-1 without stating the year of the figures is quoting a number that may already be wrong.
What this does not decide
The treatment is identical for vouchers, meal cards and an operated canteen, so it is not an argument for choosing one over another — although it is frequently sold as one. It is a reason to make sure whichever model you choose is structured as a payment to a third party.