Form detail
STA Form Annual Individual Reconciliation
PRC Individual Income Tax Annual Reconciliation Return
Country
China
Revision year
2024
Methods
efile
Updated
2026-05-20
PRC Individual Income Tax Annual Reconciliation Return
Annual reconciliation return for PRC individual income tax under the comprehensive-income regime.
Who must file: PRC tax residents with comprehensive income (wages, labor compensation, royalties, author's remuneration) whose annual tax requires reconciliation.
Practical overview
Following the 2019 PRC IIT reform, comprehensive income is taxed annually with monthly provisional withholding. Annual reconciliation between 1 March and 30 June of the following year addresses over- or under-withholding, with refunds available. Special-additional deductions for children's education, continuing education, elderly support, mortgage interest, rent, and serious illness can materially reduce tax.
Practical steps
- Confirm tax residency status and total comprehensive income for the year.
- Aggregate prior-year deductions including special-additional deductions.
- File the annual reconciliation between 1 March and 30 June.
- Claim refunds or pay balances as appropriate.
Due-date notes
Annual reconciliation between 1 March and 30 June of the year following the tax year.
Timing: 1 March - 30 June
Penalty snapshot
Late-payment surcharges and potential administrative penalties under PRC tax-collection law.
Related guides
Primary sources
- State Taxation Administration of ChinaVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.