How and where does most reabsorption occur in a nephron? The proximal tubule is the site of most reabsorption via glucose transporters (reabsorb 100% of glucose in healthy individuals), approx. 65% Sodium and various other solutes a … re also reabsorbed.7 people found this useful.es, The movement of solutes into peritubular capillaries decreases the solute concentration of the tubular fluid but increases the solute concentration in the peritubular cap … illaries. As a result, water moves by osmosis into peritubular capillaries.