Muddy coasts with burrows are widespread globally and most contain brine in underground aquifers. Salt evaporated on a tidal flat surface is an important source of shallow underground brine (phreatic brine and brine in the top layer). However, the salt accumulation/release process in shallow underground brine during tidal cycles remains unclear. To analyze the abovementioned process, sediment permeability and pore-water parameters are measured, and electrical resistivity tomography and ring electrode resistivity probe monitoring are conducted in a tidal flat on the south bank of Laizhou Bay, China, where underground brine occurs and biological activities are pronounced. The results show that evaporated salt on the surface of tidal flats and offshore high-salinity underground brine are the two salt sources of shallow underground brine in tidal flats. Dense burrows and large tidal ranges can accelerate the rate of salt cycling, and promoting the exchange of surface and deep salt through the top layer. During the flooding tide, shallow underground brine is primarily replenished by evaporated salt on the beach surface. In areas with dense burrows, some evaporated salt on the beach surface can pass through the top layer to recharge the phreatic brine. During the ebbing tide, the salt in layers U and B is released into seawater and phreatic brine, respectively. When seawater recedes from the beach surface, a trace amount of phreatic brine and salt in the top layer is released to the beach surface via an upward flow field. Layers U and B are the main areas of salt accumulation and release. The proportion of salt accumulation/release in layer M is the lowest; however, layer M is the most susceptible to salt accumulation and features the highest pore-water salinity among the top layers.