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Tax or charge for the removal of household waste (TEOM or REOM)

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

To finance the collection of household waste, you have to pay, according to your municipality, a tax or a royalty household waste removal. We present you with the information you need to know.

To finance the collection of household waste and assimilated, municipalities and their groupings (trade unions, EPCI: titleContent) decide to introduce one of the following measures:

  • Household Waste Removal Tax (TEOM)
  • Household waste collection fee (REOM)

To find out what measures have been put in place in your municipality, you can consult the waste collection guide either on the website of the City Hall or directly at the City Hall.

Please note

there is also a special charge for waste, but this applies to non-household waste (e.g. produced by factories or shops).

Tax (TEOM)

TEOM is a tax ancillary to the property tax.

The amount does not depend on the service rendered.

It's also about landlords who don't use it.

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You occupy the dwelling you own

TEOM is due for any property subject to property tax on built property or which is temporarily exempt from it (e.g. new construction).

You will need to pay the MMET if you are in one of the following situations:

Warning  

if you benefit from the exemptions and rebates property tax as an elderly or modest person, you are not exempt from TEOM.

If you are a homeowner and only occupy the accommodation temporarily, for short stays for example, you have to pay the TEOM.

The TEOM does not apply to the following properties:

  • Exempt property of property tax permanently
  • Property located in an area where the service is not provided, unless otherwise decided by the community

FYI  

If you are a public servant living in a public building, you must pay the TEOM, even if the building is exempt from property tax.

You rent the house you own

TEOM is due for any property subject to property tax on built property or which is temporarily exempt from it (e.g. new construction).

You will need to pay the MMET if you are in one of the following situations:

You can recover the tax amount in the rental charges (except management fees).

If your property is intended for rental and is unoccupied, you can request a reduction of the TEOM.

The vacancy must meet the following 3 conditions:

  • Be independent of your will
  • Last at least 3 months
  • Concern the entire building or a part that can be rented separately

To claim this reduction, you must send a claim to the tax department.

You have until December 31 of the year following the year the dwelling was vacated to make your claim.

You must send it, with the necessary supporting documents, to the public finance center on which housing depends:

Who shall I contact

The TEOM is calculated on the same basis as the property tax, i.e. half of the cadastral rental value of the property.

The amount of the tax shall be equal to the base retained multiplied by the rate fixed by the collectivity.

Local tax administration fees are added to the tax amount.

The municipality or its grouping may decide to set a maximum amount for this tax. This ceiling must be at least twice the amount of the average rental value of the dwellings in the municipality.

The municipality or its group may decide that an incentive part of the tax is to be applied according to the quantity of waste produced.

This quantity may be expressed in volume, weight or number of removals.

The incentive share can also be calculated according to the nature of the waste produced.

The TEOM is paid annually at the same time as the property tax.

In the last quarter of the year, you receive a notice of property tax.

The amount of the TEOM to be paid is indicated on the tax notice.

You can also consult it in your Private Space on www.impots.gouv.fr.

Taxes: access your Special Space

The method of payment of property tax and the TEOM depends on the amount you have to pay.

Payment is generally due by October 15.

Fee (REOM)

You pay the household waste collection charge (REOM) only if you are using the household waste collection service.

So it's the person who lives in the dwelling who has to pay for it.

The fee shall be calculated on the basis of the extent of the service provided (in particular the amount of refuse and waste removed).

Different prices are possible, for example:

  • Combination of a fixed and a proportional share
  • Fixing a flat rate per household or an amount per person multiplied by the number of persons living in the household

The municipality decides on the dates of invoicing of the REOM and its payment.

It (or the concessionaire of the service if there is a delegation) charges the REOM and takes care of its collection.

For more information, contact your local council.

Who shall I contact

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

  • To know the system set up in your municipality

    Town Hall

FAQ