The highest percentage of glomerular filtrate reabsorption occurs in:
Bowman's capsule
Proximal tubule
Thick ascending limb of loop of Henle
Distal tubule
Under all circumstances most of the filtrate is reabsorbed in the proximal tubule. Normally, this reabsorption amounts to about two-thirds of the sodium and water filtered. Normally 60% of Na+ is reabsorbed in the proximal tubule, primarily by Na-H exchange. Ref: Ganong's review of Medical Physiology, 23rd Ed, page 648-650