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Tax refund starts in 2026: Someone has received more than 30,000 yuan, with the latest policies and tax refund instructions
On March 1, 2026, the final settlement and settlement of comprehensive personal income tax for 2025 was officially launched. Judging from the processing data disclosed by the tax department and the actual declaration situation, taxpayers who have completed the declaration and passed the review have received tax refunds one after another. Some taxpayers have received tax refunds of more than 30,000 yuan due to their clear income structure, complete reporting of special additional deductions, and high prepayment tax rates for multi-channel income. This settlement is strictly carried out in accordance with the latest regulations of the State Administration of Taxation. The process is more standardized and the service is more convenient for the people. As long as you operate according to the real information, you can successfully complete the refund of more than the amount and enjoy the tax benefits legally.
1. The official tone is set: 2025 personal tax finalization, time and rules are clarified in one article
This settlement is based on two core official documents: First, the State Administration of Taxation Notice No. 1 of 2026, which clarifies the appointment and processing time; second, the State Administration of Taxation Order No. 57 "Administrative Measures for the Final Settlement and Settlement of Comprehensive Income of Individual Income Tax", which is a formal regulation for the institutionalization and normalization of personal income tax settlement. All operations have clear basis and there is no ambiguity.
The overall processing cycle is from March 1 to June 30, 2026, which takes 4 months. There is sufficient time and no centralized processing is required. The system is open 24 hours a day, making off-peak processing smoother and review speed more stable.
The process is divided into two stages, and the rules are clear and uncomplicated:
1. Appointment processing stage: March 1 to March 20. You must make an appointment in advance to declare. The appointment channel has been open since February 25. It can be operated on the personal income tax APP from 6:00 to 22:00 every day. After selecting the date, you can declare on time. If you do not complete the application on the same day, you can make a new appointment.
2. Free processing stage: From March 21 to June 30, no appointment is required. You can log in to the APP at any time to handle the application. The system has a larger capacity and smoother operation. It is suitable for taxpayers who have flexible time and do not want to rush for an appointment.
The two tax exemption policies will continue to be implemented, covering the vast majority of ordinary taxpayers, and will be implemented until December 31, 2027:
– If the annual comprehensive income does not exceed 120,000 yuan and needs to pay taxes, no settlement is required;
– If the annual final tax payment amount does not exceed 400 yuan, the application is exempted.
Here we need to clarify a key point that is easily overlooked: the exemption policy only targets repayment of taxes. If the amount of prepaid tax is greater than the amount of tax payable and the tax refund conditions are met, you can get a refund by voluntarily filing a declaration and will not be affected by the exemption clause. Giving up on declaration is equivalent to voluntarily giving up your own funds, which is also the main reason why many people lose a lot of money every year.
2. The underlying logic of tax refunds and tax repayments: It’s not luck, it’s the accounting difference
Many people regard tax refunds as additional benefits and tax repayments as additional expenses. In fact, this is a misunderstanding. The core logic of personal income tax calculation is to check for omissions and omissions from the comprehensive income of the past year, summarize income and expenditure, calculate accounts on an annual basis, and refund excess and make up for excess.
Individual taxes that are daily withheld and paid by the unit are withheld and paid in advance on a monthly or per-time basis. Affected by factors such as income fluctuations, insufficient deductions, separate taxation of income from multiple channels, employment changes, etc., there will be a difference between the prepayment amount and the actual annual amount payable. The annual accounting is to combine the four income categories of annual wages and salaries, labor remuneration, author remuneration, and royalties, recalculate the annual tax payable, and then compare it with the prepaid amount. Any overpayment will be refunded, and any underpayment will be made up.
(1) Five categories of people who are likely to receive tax refunds
1. The annual comprehensive income is less than 60,000 yuan, but the monthly income is uneven, and personal tax is withheld in some months. For example, if the monthly income fluctuates, the tax will be deducted if it exceeds the threshold of 5,000 yuan in some months, and the total annual income does not reach the basic deduction limit of 60,000 yuan, the prepaid tax can be fully refunded after calculation.
2. Special additional deductions are not reported or are not reported in full during the prepayment stage. This is the most common reason for tax refunds. When the unit declares, it fails to enter deductions such as children’s education, support for the elderly, and housing loan interest. After completing the supplementary report, the taxable income is directly reduced and the tax refund amount is significantly increased.
3. There are incomes such as labor remuneration, author remuneration, and royalties. The tax rate of 20% and above is applicable to the prepayment of this type of income. The annual consolidated tax calculation is based on the comprehensive income tax rate. In most cases, the prepayment amount is too high, and the difference can be refunded after calculation.
4. There are situations such as resignation, unemployment, job change, etc. during the year. If the income interruption causes the basic deductions and special additional deductions to be unused, and the prepaid tax amount is higher than the actual amount payable, you can apply for a tax refund.
5. There are other deductions such as personal pensions, tax-advantaged health insurance, and charitable donations, which are not enjoyed when making prepayments. These deduction items are often overlooked, and supplementary reporting can further reduce taxable income and increase the amount of tax refund.
(2) Four common situations that require tax repayment
1. If the annual comprehensive income exceeds 120,000 yuan, and the amount of back tax exceeds 400 yuan, you must declare and pay the tax on time.
2. If you are employed in two or more units and receive wages, the basic deduction of 5,000 yuan per month is repeatedly deducted when making prepayments, resulting in insufficient prepaid taxes.
3. If the amount of income such as labor remuneration and author remuneration is relatively high, the applicable tax rate will increase after the combined tax calculation, and the difference in tax must be paid.
4. If you incorrectly enjoy deductions during prepayment or declare incorrect information, you will need to pay back taxes after final settlement.
The tax department clearly reminds that those who meet the tax refund conditions but fail to declare will be deemed to have automatically given up their rights and interests; those who need to make up for the tax and fail to pay it before June 30 will incur late payment fees in accordance with the law, and will also be included in personal tax credit management, which will affect subsequent tax processing and credit records.
3. Full standards for 7 special additional deductions: fill in one item correctly, and the extra amount will be refunded
Special additional deductions are the core variable that determines the amount of tax refunds. The optimized unified standards will continue in 2026. Seven deductions cover the most important rigid expenditures of households, and each item is directly linked to the actual tax refund amount.
1. Care for infants and young children under 3 years old: 2,000 yuan per month for each infant and child. Parents can choose to deduct the full amount for one party or 50% for both parties. For families with multiple children, the amount is stacked based on the number of children. There is no upper limit.
2. Children’s education: 2,000 yuan per month for each child, covering preschool education to full-time doctoral education. The deduction method is the same as for infant care, and can be enjoyed at school.
3. Supporting the elderly: 3,000 yuan per month for only children; 3,000 yuan per month for non-only children and siblings, with each person not exceeding 1,500 yuan per month. The dependents only need to be over 60 years old, and there is no superimposition based on the number of elderly people.
4. Housing loan interest: The first home loan interest expense is 1,000 yuan per month. The deduction period is up to 240 months. It can be deducted by yourself or your spouse. You can only choose one or the other from the housing rent deduction and cannot enjoy it at the same time.
5. Housing rent: divided into three levels according to city size, 1,500 yuan per month for municipalities, provincial capitals, and cities under separate state planning; 1,100 yuan per month for cities with a registered population of more than 1 million in municipal districts; 800 yuan per month for other cities, assuming there is no self-owned housing in the main work city.
6. Continuing education: Continuing education for academic qualifications (degree) is 400 yuan per month, up to 48 months; Continuing education for professional qualifications is deducted 3,600 yuan in the year when the certificate is obtained, and the certificate must be in the national catalog.
7. Critical illness medical treatment: The part of the personal out-of-pocket amount exceeding 15,000 yuan in the scope of the medical insurance catalog will be deducted according to the actual situation, up to a maximum of 80,000 yuan per year. It can only be declared in the annual settlement. Daily prepayments cannot be deducted.
In addition to special additional deductions, three types of deductions can also increase tax refunds: annual personal pension payments of up to 12,000 yuan can be deducted before tax; qualified tax-advantaged health insurance, up to 2,400 yuan per year can be deducted; public welfare donations made through public welfare social organizations and state agencies can be deducted according to prescribed proportions. These details are rarely noticed by ordinary taxpayers and are often the key to the amount of tax refund.
4. Real declaration case: Same income, but the difference in correct details is tens of thousands of yuan
Based on the actual situation of completed declarations in 2026, filling in the deduction items in compliance and completely collecting the income is the only way to achieve a reasonable tax refund. There is no shortcut.
The first is a corporate employee with a salary income of 180,000 yuan in 2025. The company only prepaid personal tax based on a basic deduction of 5,000 yuan per month and did not declare any special additional deductions. The initial calculation of the tax refund due is more than 2,000 yuan. During the final settlement, three additional deductions were reported for the education of the two children, supporting the elderly, and housing loan interest. The annual deduction amount was increased by nearly 80,000 yuan, and the final tax refund due was increased to more than 12,000 yuan, with a gap of more than 10,000 yuan.
The second person is a freelancer who has fixed salary income and multiple labor remunerations during the year. The labor remuneration is deducted at a tax rate of 20% when the labor remuneration is prepaid. During the calculation, all income was combined, and deductions for continuing education and housing rent were reported at the same time. After the system recalculated, the overpaid tax was significantly refunded, and the final tax refund amount exceeded 30,000 yuan. This is also a typical situation where some taxpayers can get higher tax refunds: high prepayment tax rates on multi-channel income + full enjoyment of deductions.
The third place is for low-income and fluctuating people, with a total annual income of 58,000 yuan. In some months, more than 300 yuan of tax was deducted for higher incomes. Use the simplified declaration for final settlement and get a full refund of the prepaid tax. Although the amount is not high, it is a legitimate right that you should enjoy.
The commonality of these cases is clear: the amount of tax refund does not depend on the amount of income, but on whether the information is complete, whether the deductions are sufficient, and whether the declaration is true. Individual tax settlement does not support any form of false reporting. Once any violation is made, adjustments will be made retroactively and corresponding legal liability will be borne.
5. Details ignored by most people: do these 6 points and your tax refund will be faster and more accurate
Every year, a large number of taxpayers do not pay attention to the details and either receive less tax refunds, or the review is delayed, or the tax receipt fails because they do not pay attention to the details. Combined with the latest handling situation in 2026, we sorted out the 6 most likely pitfalls, each of which directly affects the results.
1. Check income first, then fill in deductions
The first step when opening the APP is not to declare directly, but to check all income information for 2025, including wages, labor remuneration, author remuneration, etc. If you find an unfamiliar employer or abnormal income record, you can directly initiate an online appeal and eliminate false information before continuing to declare to avoid data errors affecting tax calculation.
2. It is better to fill in special additional deductions than to leave them out
Expenses such as infant care, children's education, and support for the elderly can be filled in in the final calculation as long as they are actually incurred, even if they are not filled in during the prepayment. The system will not proactively remind you and you need to manually complete it. This is the easiest link to get extra tax refunds out of thin air.
3. Multi-channel income must be collected manually
For labor remuneration, author remuneration, and royalties, some units have not completed the withholding declaration in full for all employees, and the system will not automatically import them. You need to manually click Add and enter the tax-paid income item by item. Failure to return to the meeting will lead to inaccurate consolidated tax calculations, either excessive tax refunds in violation of regulations, or insufficient tax refunds and losses.
4. The bank card must choose a type of account
Tax refund payment requires that the account status is normal and there is no transfer limit. Category II and Category III accounts have quota limits, and it is easy for tax refunds to fail to arrive and be refunded after review. It is safest to bind a Category 1 bank card under your name.
5. Don’t blindly rush for early reservations
March 1st to 20th is the peak appointment period, with a large number of applications and a relatively long review period. There is no need to make an appointment after March 21. The system is stable and the review efficiency is higher. Taxpayers who are not in urgent need of funds will have a better processing experience during off-peak hours.
6. Vouchers must be kept for 5 years
Medical documents for serious illnesses, professional qualification certificates, rental contracts, loan contracts, charity donation notes, etc. do not need to be uploaded, but they must be kept for future reference. The tax department will conduct post-facto verification in accordance with regulations. Complete information can avoid subsequent troubles.
The tax department continues to optimize services and provide priority review and tax refund services to special groups such as taxpayers with heavy living burdens, the elderly, and the disabled, further shortening the time to receive tax refunds and allowing eligible taxpayers to receive tax refunds as early as possible.
6. Mobile APP practical guide: step-by-step operation with zero basic knowledge, completed in 5 minutes
The 2026 personal income tax settlement will be handled entirely online, and the personal income tax APP process will be further simplified. Relying on pre-filling services, manual calculations are not required and can be completed quickly even with zero knowledge.
Step one: preliminary preparation
Update the personal income tax APP to the latest version, complete face recognition real-name authentication, and bind your own bank card. Check the income tax data and special additional deduction information, confirm the prepaid tax amount, and promptly appeal if you have any objections.
Step 2: Make an appointment (must be done from March 1st to March 20th)
Open the homepage of the APP, enter the "2025 Comprehensive Income Settlement Special Topic", click on the tax appointment, select the available date, and submit the appointment application. Enter the special page according to the appointment date and click to start the application. After March 21, skip the reservation step.
Step 3: Formal declaration
1. Enter the annual calculation of comprehensive income, select the year 2025, and give priority to using the declaration form pre-filling service. The system will automatically import the declared data for higher accuracy.
2. Confirm the place of remittance. If you have an employer, choose the location of your employer. If you do not have an employer, choose the place of household registration or habitual residence.
3. Check income and pre-tax deductions, manually add labor remuneration, author remuneration, etc., and supplement and improve special additional deductions, personal pensions, public welfare donations, etc.
4. The system automatically calculates the amount of tax refund or tax payable, and submits the declaration after verification.
Step 4: Tax refund operation
– Tax refund: After submitting the declaration, click to apply for tax refund, select the bound bank card, and wait for tax review and treasury payment. The normal review cycle is 10-15 working days.
– Tax payment: If you need to pay taxes back, choose WeChat, Alipay, bank card and other online payment methods, and complete the payment before June 30 to avoid late payment fees.
High frequency problem description
– If the declaration information is incorrect, you can correct the declaration. Find the declaration record on the APP query page and click on the correction.
– If the tax refund review fails, it is usually due to bank card abnormalities or inconsistent information comparison. Follow the system prompts to modify and resubmit.
– Once the remittance place is confirmed, it will not affect the amount of tax refund, only the competent tax authority, so there is no need to worry about the choice.
7. Core summary of the 2026 financial statements: declare truthfully and enjoy what you deserve
The 2025 individual tax settlement is a standardized process after the implementation of the new version of the settlement and settlement management measures. The policy is stable, the process is transparent, and the service is convenient for the people. A tax refund is not an unexpected benefit, but a legal return of overpaid taxes; tax repayment is not an additional burden, but a matter of fulfilling tax obligations in accordance with the law and maintaining personal tax credit.
Ordinary taxpayers do not need to master complex financial and taxation knowledge. They only need to do three things: verify the authenticity of income, complete deduction reports, and standardize operating procedures. Relying on the APP pre-filling service, you can successfully complete the declaration and get your own tax refund or complete the tax repayment on time by spending a few minutes to complete the information.
The annual personal tax settlement is a direct reflection of the convenience of the national tax system and an opportunity for everyone to protect their property rights. Do not make false declarations, do not omit deductions, and do not apply late. This is the safest and most worry-free way.
Have you completed the 2025 personal income tax return? What is the tax refund amount? What unclear questions did you encounter during the application process? Welcome to communicate and share in the comment area.
