Annual IIT Reconciliation in China 2026: Appointment Booking Opens February 25

Starting February 25, 2025, taxpayers in China can begin scheduling their appointments for the 2025 annual IIT reconciliation through the IIT app (个人所得税app). The annual reconciliation process is vital for ensuring that the tax paid during the previous year matches the amount due on a taxpayer’s comprehensive income, including wages, labor income, authors’ remuneration, and royalties.

This article will guide you through the appointment process and preparation steps for the annual IIT reconciliation in 2026, providing answers to frequently asked questions and ensuring a smooth experience during this critical tax filing period.

What is annual IIT reconciliation?

The annual IIT reconciliation is a mandatory process where individuals review their IIT paid and withheld throughout the year, calculate any additional tax liability or refundable amounts, and submit the final tax settlement to the tax authorities. This process must be completed by all resident taxpayers, both Chinese nationals and foreign nationals, between March 1 and June 30, 2026.

Who needs to file an annual IIT reconciliation?

Resident taxpayers who have already prepaid IIT during the tax year must complete the annual IIT reconciliation if they meet any of the following conditions:

• Their prepaid tax exceeds the final annual tax payable, and they wish to apply for a tax refund.
• Their comprehensive income for the year exceeds RMB 120,000 (approx. US$16,700), and the amount of tax still payable exceeds RMB 400 (approx. US$56).
• They fall under special circumstances that caused them to under‑report or fail to report their comprehensive income for the year, and therefore must complete the annual reconciliation truthfully in accordance with the law.

Resident taxpayers refer to taxpayers having a domicile in China (usually domestic employees) and taxpayers having no domicile in China but having stayed or expected to stay in China for at least 183 days in a calendar year (usually foreign employees).

Who does not need to file an annual reconciliation?

Taxpayers are not required to complete the annual IIT reconciliation if they fall under any of the following situations:

• They need to pay additional tax, but their comprehensive annual income does not exceed RMB 120,000 (approx. US$16,700).
• They need to pay additional tax, but the amount due does not exceed RMB 400 (approx. US$56).
• Their prepaid tax is exactly equal to the final annual tax payable.
• They meet the conditions for a tax refund but choose not to apply for it.

Key dates for the annual IIT reconciliation in 2026

In 2026, the annual IIT reconciliation will still be divided into two phases:

• Phase I: IIT reconciliation during the period between March 1 and March 20, 2026; and
• Phase II: IIT reconciliation during the period between March 21 and June 30, 2026.

For taxpayers who need to make the annual IIT reconciliation during phase I, they need to make an appointment through the IIT App on any day during the aforesaid timeframe after February 25 (6:00-22:00). Taxpayers who plan to make the IIT reconciliation after March 21 do not need to make an appointment.

How to make an appointment?

Step 1-Open the App: Go to the IIT app, and click on the “2025 Comprehensive Income Annual Reconciliation” section on the homepage or access it through “Tax Services” under “Comprehensive Income Annual Reconciliation Appointment.”

Step 2-Select a Date: After reviewing the provided instructions, choose an available date for your appointment and click the “Submit” button to complete the booking.

Step 3-Confirmation: Once the appointment is successfully submitted, you will see a confirmation screen stating, “You have successfully made your appointment.” You can also review your appointment details on the app’s homepage under the “Annual Reconciliation” section.

How to file the annual IIT reconciliation?

The annual IIT reconciliation can be done through any of the following channels:

• Taxpayers may file through the IIT app or via the “Online Tax Bureau for Natural Persons” (自然人电子税务局).
• The withholding agent (employer) may organize and submit the filing collectively on behalf of employees.
• Taxpayers may entrust a third‑party service agency or an individual to complete the annual reconciliation.
• Taxpayers may mail the required documents to the designated tax authority in accordance with filing requirements.
• Taxpayers may also visit the tax service hall of the competent tax authority to file in person.

What to do if you encounter issues during the appointment process?

What should I do if I forget my login password?

If you forget your password, use the “Forgot Password” feature to reset it by verifying your ID. If you are still unable to retrieve your password, visit a local tax office with your ID to reset it in person.

What should I do if I’m unable to secure a preferred appointment date?

If your preferred appointment date, such as March 10, is unavailable, don’t worry. You can choose another available date or, starting March 21, complete the reconciliation directly through the app or website. If you have an urgent situation and cannot get an appropriate appointment date, you can also go directly to the tax office of the competent tax authority to handle it.

Do I still need to make an appointment if my employer notifies me to handle the annual IIT reconciliation in early April?

If your employer has scheduled a specific period (e.g., early April) for you to complete the reconciliation, you are advised to follow their guidance. If you wish to file earlier, you can still make an appointment via the app.

Preparation before starting the annual IIT reconciliation in 2026

Before beginning your reconciliation on March 1, 2026, take the following steps to ensure all the necessary information is correct:

Determine whether you need to file the reconciliation

Carefully assess your situation against the eligibility criteria outlined above to determine whether an annual reconciliation is required. If you are unsure, it is advisable to consult a qualified tax professional for guidance.

Verify your information

You are encouraged to verify your information before reconciliation. Log in to the IIT app and review your income, special deductions, and bank details. Ensure the data is correct to avoid delays. If there are discrepancies, contact your withholding agent (employer) to resolve them before proceeding. If issues persist, you can file a formal appeal through the app.

Key takeaways

For taxpayers, both local and foreign, the annual IIT reconciliation process can seem daunting. However, following the proper procedures and preparing in advance will ensure a smoother experience. By scheduling your appointment early, ensuring your details are correct, and using the digital tools available, you can stay on top of your tax obligations with ease.

If you need assistance with the IIT reconciliation process or have further questions, feel free to contact our team at china@dezshira.com for professional support.

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