China’s State Taxation Administration has set the timetable for 2025 personal income tax reconciliation, giving taxpayers an early booking option via the official mobile app. The agency announced the annual comprehensive income settlement and finalisation period will run from 1 March to 30 June 2026. Taxpayers who need to complete their filing between 1 and 20 March may make appointments starting 25 February through the Personal Income Tax App; filings from 21 March to 30 June require no appointment and can be handled at any time during that interval.
The comprehensive income reconciliation requirement, introduced after tax reforms in recent years, obliges individuals to reconcile wages, salaries, and other incomes with withholding and eligible deductions to determine whether they owe additional tax or are due refunds. For many urban salaried workers, contractors with multiple employers, and those with deductible expenses such as mortgage interest or education costs, the outcome of the reconciliation can materially affect cash flow. The scheduled window and appointment option thus matter both for taxpayers seeking refunds and for administrations managing peak demand.
Offering early appointments through a mobile app is part of a broader push to digitalise and streamline public services in China. By front-loading bookings for the busiest early weeks, tax authorities aim to reduce crowding at service centres and even out processing loads. The move should ease friction for those who require in-person verification or advice, but it also tests the resilience of the app and back-end systems during a predictable surge in traffic.
Practically, individuals and tax intermediaries should mark the dates and, if they expect to file in early March, secure an appointment promptly once booking opens on 25 February. For the tax administration, predictable filing windows and appointment slots aid resource planning and may improve compliance and timeliness of collections. For international observers, the notice is a modest but clear example of routine state governance that leverages digital platforms to manage administrative peaks rather than a major policy shift.