Half Two Finance | Individual tax reconciliation for 2025 begins on March 1. Quick overview of the tax refund process

From March 1 to June 30, 2026, the 2025 individual income tax annual reconciliation begins. During the initial period (March 1 to March 20), taxpayers with filing needs can schedule any day within this period through the Personal Income Tax App based on their situation. From March 21 to June 30, taxpayers can file at any time without an appointment. How to operate on your mobile app? Here’s the operation guide.

The specific steps in the Personal Income Tax APP are: after logging in, you can see “2025 Comprehensive Income Annual Reconciliation” on the homepage. Click “Enter Special Page,” select the filing year [2025], and start the declaration. Or, on the “Handle & Check” page, click the “Comprehensive Income Annual Reconciliation” function and choose the filing year [2025].

Using the standard declaration as an example, please read the declaration instructions carefully before filing and click [I have read and understood]. Enter the basic information page, verify your [Personal Basic Information], select or confirm your [Employer], and click [Next]. If you have no employer, you can choose your main income source, household registration location, or usual residence.

On the income and pre-tax deduction page, a reminder: for one-time annual bonuses, during the reconciliation, please follow the system prompts and click into [Wages and Salaries] to confirm. If you want to change the bonus taxation method later, you can click [Wages and Salaries], go to the wages and salaries details page, and select [Bonus Taxation Method], allowing you to rechoose the taxation method. It is recommended to choose based on your situation—whichever results in more tax refunds or less additional tax.

After verifying income, expenses, tax-exempt income, and pre-tax deductions are correct, simply click [Next] to go to the tax calculation page. Please read the prompts carefully, and after confirming accuracy, click [Continue].

After completing the declaration for tax refunds or additional taxes, the system will automatically calculate your [Tax Due] or [Tax Refund] based on the information you provided.

If the system shows “Tax Refund Due,” click [Next], then [Apply for Refund]. After reading the “Special Reminder,” click [Continue Refund], select the linked bank card, ensure the card meets refund requirements, then click [Submit], and finally [Continue Refund] to complete the refund application.

If the system shows “Tax Due,” click [Submit Declaration], then [Pay Immediately], choose the payment method, and click [Confirm]. After successful payment, the additional tax is settled. Note that if you need to pay additional tax but your total comprehensive income for the year does not exceed 120,000 yuan or the amount due is no more than 400 yuan, and you have prepaid taxes legally, you can be exempt from the reconciliation. Click [Enjoy Exemption from Declaration].

The 2025 reconciliation period is from March 1 to June 30, 2026, spanning four months, available 24/7 for filing at any time. Taxpayers have ample time and do not need to rush to file in the first few days.

If taxpayers need to complete the annual reconciliation between March 1 and March 20, they can make an appointment daily from 6:00 a.m. to 10:00 p.m. from February 25 to March 20 by logging into the mobile Personal Income Tax APP.

Text by Beijing Youth Reporter Song Xia

Editor: Li Tao