If you need private repositories for commercial projects (e.g. because you represent a company or are a developer that needs a space to host private freelance projects for your clients), we would highly recommend that you take a look at Forgejo. Forgejo is the Git hosting software that Codeberg runs. It is free software and relatively easy to self-host. Codeberg does not offer private hosting services.
In many cases, yes, we do allow them (under certain conditions)!
Our priority is to support the free content and free and open-source software ecosystems. As such, we cannot invest time, hardware and resources to provide private hosting for everyone. However, contributors to the aforementioned ecosystems can use up to 100 MB of private content at their own convenience.
https://docs.codeberg.org/getting-started/faq/
https://docs.codeberg.org/getting-started/faq/#how-about-private-repositories?