Important information: Which categories of minors must file a tax return?

22 October, 2025 12:21

An important issue concerning the minors it is their obligation to submit their own income tax return.

✅ When is a minor required to file their own tax return?
According to the law, a minor child may be required to submit tax returns (form E1) in the following cases:

• When he earns income from dependent labor (leased or with a project contract).
• When receiving pension due to the death of his father or mother .

⚠️ When does a minor not submit a separate declaration?

In the following cases, the declaration not required from the minor:

• When the minor's income comes from from property rental Whether these come from parental benefits, donations or inheritance, this is added and taxed to the parent who has tax responsibility.

📝 What you should do

If you have a minor family member with any form of income:

• Consult us to determine whether a separate declaration is required or if the income is “transferred” to the parent’s declaration.
• Issue a key code, which is necessary for submitting the tax return. .

The myKEP team

📍Your tax obligations, with safety and security.

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