← FFCheckAm I Allowed?SV
Income Tax Act § 10 · Agriculture Act
Updated July 2026

🥕 Can I sell my garden surplus in Czechia?

Yes
Quick answer

Yes — you may sell your garden surplus, to neighbours or at markets. Occasional sales of your own fruit, vegetables, eggs or honey count as occasional income (§ 10): exempt up to CZK 50,000 a year, no trade licence, no tax return — and the limit runs per taxpayer. Once selling turns systematic (a stall, shops, advertising), you register as an agricultural entrepreneur at the municipal office — simpler than a trade licence — and the income is taxed. Animal products (eggs, honey, milk) run under the farm-gate regime: small quantities straight to end consumers, origin labelled. The trap nobody mentions: you may not sell mushrooms picked in someone else's forest — only from your own, with certification.

📋 The rules

  • Occasional sales of own produce: up to CZK 50,000/yr tax-free, no licence
  • Systematic sales: agricultural-entrepreneur registration (municipal office), taxed
  • Eggs/honey/milk: farm-gate regime — small amounts, direct consumers, labelling
  • Markets: follow market rules and basic food hygiene
  • Forest mushrooms/berries: sale only with certification — never from others' forests

🔓 Exceptions

  • Grower-distilled spirits: sale always banned (own consumption only)
  • Processed goods (jams, syrups): stricter food rules (registration with the food inspection)
  • Forest mushrooms and berries: sale only from your own forest and with certification — never from someone else's

⚠️ Penalties & fines

Systematic unregistered selling: an unauthorised-business fine plus back taxes on the income. Breaching hygiene limits on animal products — eggs, honey or milk sold in more than small quantities or without labelling — draws fines from the veterinary administration. Processed food sold without notifying the food inspection is a further offence. The hardest line is mushrooms and forest fruit from someone else's forest: that sale is banned outright, regardless of quantity. And selling grower-distilled spirits is banned always, even a couple of bottles.

📎 Official sources

Last verified: 2026-07-12

❓ Frequently asked

Can I sell eggs to neighbours?

Yes — farm-gate sales of small quantities to end consumers are legal and need no permit. Label the eggs and keep basic hygiene; selling into shops or at markets without registration and labelling is a different matter.

When must I register?

As soon as selling becomes systematic — a regular stall, supplying shops or advertising. You then enter the agricultural-entrepreneur register at the municipal office, which is simpler and cheaper than a trade licence.

Is the 50k limit per person or household?

Per taxpayer — spouses each have their own and they do not add up. Crossing it means taxing the whole occasional income, not just the slice above the fifty thousand, so keep a running total across the year.

May I sell homemade jam?

Processed food runs under stricter rules than raw surplus: you notify the food inspection (SZPI) and must meet hygiene requirements. Jam from your own garden is not the same as a basket of apples on the fence.

What about honey?

Your own honey in small amounts sold directly to consumers is fine, under the farm-gate regime and with labelling. Beekeepers also enjoy a tax exemption tied to the number of colonies, so honey pays off twice.

🔎 Common searches

What people search to land here:

  • “sell garden produce czech republic”
  • “farm gate sales czechia”
  • “sell eggs neighbours czech”
  • “farmers market rules czech”
  • “sell honey czechia law”
  • “selling foraged mushrooms czech”

🔗 Related questions