French home waste collection charge on rise - who pays this and how?

A survey of local councils found more than three-quarters of respondents were set to put their rates up this year, as rising fuel and energy prices affect services

Household waste collection charges are expected to increase in 77% of French local authority areas this year
Published Last updated

This year, some 77% of a sample of local councils are expected to increase their taxe d’enlèvement des ordures ménagères (TEOM) household waste collection rates by at least 5%.

Read more: Local taxes, energy audit: Four updates for property owners in France

This is according to a survey carried out by the Association de collectivités, gestion de déchets, réseaux de chaleur, gestion local de l’énergie (Amorce), which involved 56 large cities and intercommunal bodies.

Half of the areas included in the study plan to put their TEOM rates up by 10% or more.

The rise has been attributed to increasing energy and fuel costs, which have affected both the bin lorries and the waste and recycling centres.

TEOM rates had already risen by 2.3% on average in towns of 40,000-100,000 inhabitants, and 0.5% in cities of more than 100,000 people, according to financial research body, Finances et stratégies locales.

We look at who pays TEOM in France, and how payment is made.

What is TEOM and who pays it?

TEOM, where it applies (some councils levy the similar REOM charge) funds waste collection services within French communes, and is paid by property owners who are also subject to the taxe foncière ownership tax. However, it can also be passed on from landlords to tenants if a property is being rented out.

This applies even if the property is only occupied for certain periods within the year. However, if you are permanently exempted from paying taxe foncière, you do not have to pay TEOM.

Read more: Taxe foncière property tax in France: What exemptions exist?

TEOM can total a few hundred euros, but the amount depends on the property type and the rate applied by the local authority.

The total payable is calculated based on the theoretical rental value – the valeur locative cadastrale – of the property, a base value to which the commune applies a rate decided each year by a vote.

On top of this, TEOM bills include the taxe générale sur les activités polluantes (TGAP), which is decided by the government, paid by local authorities and passed on to consumers.

For waste which goes to landfill, this has risen from €41 in 2019 to €58 per tonne in 2021 and will climb to €65 by 2025, Le Parisien reports. For incinerated waste it has increased from €15-€22, and is expected to reach €25 over the next four years.

How do I pay it?

The household waste collection tax forms part of taxe foncière bills, which are sent out at the end of the summer or early autumn and can be viewed on impots.gouv.fr.

It is therefore paid at the same time as taxe foncière.

You can either pay your total bill, including TEOM, in full in October, or by mensualisation: 10 monthly direct debit instalments paid on the 15th of each month from January.

If you are paying in full you can do so by bank transfer, cheque or if the bill only comes to a few hundred euros, by card or cash at a tabac using paiement de proximité.

Related articles

Local taxes, energy audit: Four updates for property owners in France

Taxe foncière bills rising by over 10% in several French towns

Taxe foncière France’s local property tax: Who pays and the exemptions