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

To finance the collection of household waste and assimilated, municipalities and their associations (trade union, EPCI: titleContent) decide on the establishment of one of the following:

  • Household Garbage Removal Fee (HOT)
  • Household Garbage Removal Fee (MER)

To find out about the waste collection system in your municipality, you can consult the waste collection guide either on the town hall's website or directly at the town hall.

Please note

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

TEOM

The TEOM is an additional fee property tax.

The amount does not depend on the service provided.

It also applies to owners who do not use it.

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You occupy the accommodation you own

The TEOM is due for any property subject to property tax on built property or temporarily exempted (e.g. new construction).

You will have to pay the TEOM if you are in one of the following situations:

Warning  

if you benefit from the exemptions and discounts property tax as a senior or modest person, you are not exempt from TEOM.

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

TEOM does not apply to the following properties:

  • Exempt property of property tax on a permanent basis
  • Property located in an area where service is not provided, unless the community decides otherwise

FYI  

if you are a government employee housed in a public building, you must pay the TEOM, even if the building is exempt from property tax.

You rent the property you own

The TEOM is due for any property subject to property tax on built property or temporarily exempted (e.g. new construction).

You will have to pay the TEOM if you are in one of the following situations:

You can recover the tax amount from leasehold expenses (excluding management fees).

If you rent your property and it is not occupied, you can request a discount of the TEOM.

The vacancy must meet the following 3 conditions:

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

To claim this discount, you must send a claim to the tax services.

You have until December 31 of the year following the year in which the accommodation was vacant to make your claim.

You must send it, along with the necessary supporting documents, to the public finance centre on which the house depends:

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

The amount of the tax is equal to the base withheld multiplied by the rate set by the community.

Local tax management fees are added to the tax amount.

The municipality or its grouping may decide to set a maximum amount for this tax. This limit must be at least 2 times the average rental value of the townhouse.

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

This quantity can 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 along with the property tax.

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

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

You can also view it in your Special Area at www.impots.gouv.fr.

Taxes: Accessing Your Personal Space

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

Payment should generally be made before October 15.

Charge (ROOM)

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

Therefore, the person who lives in the dwelling has to pay for it.

The fee shall be calculated on the basis of the importance of the service provided (e.g. the volume of garbage 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 people living in the household

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

It (or the Service Dealer if delegated) charges the REOM and takes care of its collection.

For more information, contact your town hall.

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