The proximal convoluted tubule (PCT) reabsorbs approximately 80-85% of filtered bicarbonate. This occurs via sodium-hydrogen exchangers (NHE-3) that secrete H+ into the lumen, which combines with filtered HCO3- to form H2CO3, then CO2 and H2O. CO2 diffuses back into the cell and is reconverted to HCO3- for reabsorption.