How to do business as a cleaner / cleaning company
How to run a cleaning business or work as a self-employed cleaner (OSVČ)
Cleaning is an unqualified trade (živnost volná) — the simplest notifiable type, where you do not have to prove any education, course or experience. You just need to meet the general conditions (age 18, legal capacity, good standing — i.e. no criminal record), notify the trade and you can start doing business almost immediately. Thanks to the low real costs, the 60% lump-sum expense allowance is usually the most advantageous option for self-employed cleaners (OSVČ).
How to notify a cleaning trade step by step
- Verify that you meet the general conditions age 18, full legal capacity and good standing (§ 6 of the Trade Licensing Act). You do not have to prove any qualification — cleaning is an unqualified trade (§ 25).
- Notify the trade via the Single Registration Form (JRF) online at rzp.gov.cz or in person at any municipal trade licensing office or Czech POINT. A single form simultaneously handles the IČO, notification to ČSSZ (Czech Social Security Administration; by the 8th day of the following month) and to the health insurance company (within 8 days). → detail
- Choose the unqualified trade fields for cleaning as the object of business you state "Production, trade and services not listed in Annexes 1 to 3 of the Trade Licensing Act" and notify field no. 79 (Provision of services for the family and household — household cleaning) and no. 76 (Provision of technical services — corporate and commercial cleaning), and possibly also no. 58.
- Pay the administrative fee 1,000 Kč for the first notification, only 800 Kč electronically via the JRF. You notify all fields of the unqualified trade for this single fee; you usually receive the extract with the IČO within 5 working days.
- Decide on the tax regime choose between the 60% lump-sum expense allowance (usually more advantageous for most beginners and for a secondary activity) and the flat-rate tax — the application to the flat-rate regime for 2026 must be filed by 12 January 2026 at the latest. → detail
- Arrange operational matters and start invoicing a business account, recommended business liability insurance (damage to the client's property), record of income and basic equipment — chemicals, vacuum cleaner, mop, transport to customers.
Which unqualified trade field to choose — 79 vs. 76
The interpretation varies slightly between individual offices, which is why in practice both main fields are notified at once: field no. 79 "Provision of services for the family and household" covers household cleaning (cleaning, laundry, ironing, household care), field no. 76 "Provision of technical services" covers corporate and commercial cleaning (offices, business premises, common areas of apartment buildings, public spaces). The unqualified trade has dozens of fields and you notify all of them for a single fee of 1,000 Kč — notifying both fields (and possibly also no. 58) spares you from having to expand the trade later. Source: Government Regulation No. 278/2008 Coll., Ministry of Industry and Trade (MPO), rzp.gov.cz — verified 2026.
60% lump-sum expense allowance vs. flat-rate tax — what pays off (model income)
| Annual income from cleaning | 60% lump-sum expense allowance (income tax) | Flat-rate tax — 1st band |
|---|---|---|
| 240,000 Kč (secondary, extra income) | tax base 40% = 96,000 Kč; after the taxpayer credit tax 0 Kč | 9,984 Kč/month = 119,808 Kč/year — needlessly expensive for this income |
| 600,000 Kč | tax base 240,000 Kč; tax 15% = 36,000 Kč, after the credit 5,160 Kč/year (+ insurance advances separately) | 9,984 Kč/month = 119,808 Kč/year (also covers social and health insurance) |
| 1,000,000 Kč | tax base 400,000 Kč; tax 15% = 60,000 Kč, after the credit 29,160 Kč/year (+ insurance advances separately) | 9,984 Kč/month = 119,808 Kč/year (a single payment, no tax return or statements) |
Model examples for income tax only; with the lump-sum expense allowance you pay social and health insurance separately (minimum advances 2026 for a main activity: social 5,720 Kč in January–June 2026, from July 2026 after the amendment 5,005 Kč; health 3,306 Kč/month). The flat-rate tax, by contrast, covers tax and both insurance contributions in a single payment; the 1st band of 9,984 Kč/month is set to be reduced by the upcoming amendment during 2026 to about 9,162 Kč (the overpayment is refunded). The ceiling of the 60% lump-sum expense allowance is 1,200,000 Kč of expenses. Amounts and §§ verified 2026: § 7(7)(b) of Act No. 586/1992 Coll., Tax Administration (Finanční správa), ČSSZ.
Equipment and chemicals are a tax-deductible cost
Cleaning chemicals, a vacuum cleaner, mop, buckets, microfibre cloths, work clothing and protective equipment, and transport to customers are tax-deductible costs. If you apply the 60% lump-sum expense allowance, you already have them included in the allowance and need not document anything separately — the allowance is usually higher than the actual expenses for cleaning, so you save on tax. Even so, it is good to know the real costs of professional chemicals and equipment for correct pricing. Tip: business liability insurance is not mandatory, but clients and companies often require it in the contract and it covers damage to the customer's property. Verified 2026.
When the flat-rate tax is suitable instead
Stable main income
If you clean full-time with a stable profit (in the order of hundreds of thousands of Kč per year), you will appreciate that the flat-rate tax covers income tax as well as social and health insurance with a single monthly payment — with no tax return or statements. A self-employed cleaner (OSVČ) with income up to 1,000,000 Kč falls into the <strong>1st band (9,984 Kč/month, dropping during 2026 to about 9,162 Kč)</strong>.
No paperwork
The flat-rate tax means no tax return and no statements for ČSSZ and the health insurance company. The advance is due <strong>by the 20th day</strong> of each month; the application for 2026 by <strong>12 January 2026</strong> (if you start during the year, by the day the activity begins).
Beware with low and secondary income
With extra income and low income, the flat-rate tax is often <strong>needlessly expensive</strong> — thanks to the taxpayer credit, a classic return with the 60% allowance would mean paying less or nothing. Calculate both options based on your income.
Frequently asked questions about cleaning as a self-employed person (OSVČ)
What trade licence do I need for cleaning?
Do I need a trade licence (trade authorisation) for cleaning?
Do I need any course or education for cleaning?
Is the flat-rate tax or the 60% lump-sum expense allowance better for me?
Can I clean homes and offices on the same trade licence?
I only clean as extra income alongside employment — what about insurance?
Do I have to be a DPH (VAT) payer?
Decide between the flat-rate tax and the 60% allowance
Before you notify the trade, go through how the flat-rate tax works for 2026 — the bands, the application deadline (by 12 January 2026) and when it pays off compared with the 60% lump-sum expense allowance.