← FFCheckAm I Allowed?SV
Income Tax Act § 10 · Agriculture Act
Updated June 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, honey or flowers count as occasional income (§ 10): exempt up to CZK 50,000 a year, no trade licence, no tax return. Once selling becomes systematic (a regular stall, supplying 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 sales hygiene regime — small quantities to end consumers are fine, label the origin. Selling foraged mushrooms from other people's forests is off-limits without 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)

⚠️ Penalties & fines

Systematic unregistered selling: unauthorised-business fines plus back taxes. Breaching animal-product hygiene limits: veterinary administration fines.

📎 Official sources

Last verified: 2026-06-20

❓ Frequently asked

Can I sell eggs to neighbours?

Yes — farm-gate sales of small quantities to end consumers are legal; label the eggs and keep basic hygiene.

When must I register?

For systematic selling: agricultural-entrepreneur registration at the municipal office (simpler and cheaper than a trade licence).

Is the 50k limit per person or household?

Per taxpayer — spouses each have their own.

May I sell homemade jam?

Processed food runs stricter — notify the food inspection (SZPI) and meet hygiene requirements.

What about honey?

Own honey in small amounts direct to consumers, yes; beekeepers also get a per-hive tax exemption.

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