In general, Java/Kotlin work with px. There's no official documentation that I can find (or anything in the source code of ConstraintSet or Constraint) that says this outright.
If you look at the source code for ViewGroup.MarginLayoutParams, however, you will find this code:
public MarginLayoutParams(Context c, AttributeSet attrs) {
    ...
    int margin = a.getDimensionPixelSize(
                com.android.internal.R.styleable.ViewGroup_MarginLayout_layout_margin, -1);
    if (margin >= 0) {
        leftMargin = margin;
        topMargin = margin;
        rightMargin= margin;
        bottomMargin = margin;
    }
    ...
}
It should be plain to see (from the call to getDimensionPixelSize()) that the units for margin here are px. I think it is reasonable to say that MarginLayoutParams is the "original" source of truth for margins, and I would generally expect things that emulate this behavior (like ConstraintSet) to follow the same pattern.
Note that ConstraintLayout.LayoutParams is a subclass of ViewGroup.MarginLayoutParams.