2025 Individual Income Tax Settlement has started. Appointments can be made before March 20.

On March 9, the Chongqing Municipal Taxation Bureau announced that the 2025 annual comprehensive individual income tax settlement and refund process officially began on March 1 and will continue until June 30. The tax authorities remind taxpayers that if they wish to handle it before March 20, they can make an appointment through the “Individual Income Tax” app; if they choose to handle it between March 21 and June 30, no appointment is necessary, and they can do it at any time.

Since 2019, China has implemented a new individual income tax system that combines comprehensive and classified taxation. From March 1 to June 30 each year, taxpayers need to combine and calculate the tax on four types of comprehensive income: wages and salaries, labor services, manuscript remuneration, and royalties, for the previous year, and settle any owed or refundable taxes.

Who is not required to file a settlement

Taxpayers who have already prepaid their 2025 individual income tax according to law, and meet any of the following conditions, do not need to file a settlement: those who need to pay additional tax but have a total comprehensive income not exceeding 120,000 yuan for the year; those whose additional tax due does not exceed 400 yuan; those whose pre-paid tax matches the actual tax payable after settlement; and those who meet the refund conditions but choose not to apply for a refund.

How to handle it

Taxpayers can log in to the “Individual Income Tax” app and select “2025 Comprehensive Income Annual Settlement” on the homepage. When handling, first accurately fill out the seven special additional deductions for individual income tax based on actual circumstances. Click “Special Additional Deductions Filing”; if there are no changes to the deduction information from last year, simply confirm. If you need to modify last year’s entries, such as supporting elderly parents or children’s education, select the relevant deduction item in “Filing Records” and make changes on the “Filing Details” page. To add new items, choose the relevant deduction in the “Special Additional Deductions Filing” module, select “2025” as the deduction year, and follow the system prompts to fill out.

After confirming the filing of individual income tax special additional deductions, taxpayers should verify their “Basic Personal Information” and select or confirm their “Employer.” If there is no employer, they can choose their main income source, household registration location, or usual residence. Then, on the “Income and Pre-tax Deductions” page, verify income, expenses, tax-exempt income, and pre-tax deductions. The system will automatically calculate the amount of tax to be paid or refunded based on the entered information. Finally, verify bank card information, ensuring it is a valid bank account registered in the taxpayer’s real name, as future refunds will be transferred to this account.

How long does it take for the tax refund to arrive?

How long does it take for the tax refund to be credited? A relevant person from the Chongqing Taxation Bureau’s Individual Income Tax Department explained that after taxpayers submit a refund application, the system will perform an initial check, verifying whether basic information is complete and whether the calculation formula is correct, cross-checking data such as tax withholding declarations, social security payments, bank loan interest data, and education and medical deduction data. For applications requiring further verification, they will be transferred to manual review, where tax officers will conduct in-depth examinations of each submitted data item, contacting taxpayers or withholding agents as needed to ensure the completeness, accuracy, and compliance of the declaration information. The review process typically takes 15 working days. After passing the review, the refund application will be submitted to the finance department and the People’s Bank of China’s treasury for processing, and transferred to the bank account designated by the taxpayer during filing, following the prescribed procedures.

The tax authorities remind taxpayers that when handling the settlement, they should carefully review their income, deductions, and withheld taxes through the individual income tax app, and handle the process honestly and lawfully. Believing in so-called refund “secrets” or false rumors not only risks damaging their tax credit through false reporting but may also expose personal privacy to online scammers. For cases involving false income or deduction reports, tampering with proof materials, the tax authorities will handle them strictly according to law, include them on the list of key tax supervision personnel, and strengthen review of their filings for the next three tax years; those who refuse to rectify will be subject to legal investigation and audit. After submitting a refund application, taxpayers are advised to wait patiently. Due to the large number of filings and workload, the tax authorities are working diligently to process and complete reviews as soon as possible. Taxpayers can check the progress of their handling in the “2025 Comprehensive Income Annual Settlement” section on the homepage of the individual income tax app.