Cities and towns across France are increasing their share of a tax on waste collection in 2023. We take a look at what this means and where the biggest increases are expected.
What is the waste collection tax?
The waste collection tax in France is called the taxe d’enlèvement des ordures ménagères (TEOM). It is levied by the local authorities, and usually paid in the autumn. The money goes to the local authority or the closest intercommunal establishment, to fund cross-commune waste collection.
How much is it set to rise by in 2023, and where?
Local finance specialist Cabinet FSL released figures about how the tax would - or would not - change in nearly 200 towns and cities across France with more than 40,000 residents.
The average rise will be 2.2%, on top of other increases (see below). Fifty-two towns or cities increased their rates; 25 lowered them.
However, some towns have increased their rates by significantly more than this. These include:
- Ivry-sur-Seine (Val-de-Marne), up 44.3%
- Sevran, and Tremblay-en-France (Seine-Saint-Denis), up 40.6%
- Bouches-du-Rhône, Aix-en-Provence, and Vitrolles, up 32.1%.
Who has to pay the TEOM?
The change to the TEOM comes as many of the same towns are also increasing their taxe foncière rates.
There is overlap between the two taxes, as the TEOM is levied to owners (or usufruitiers) who must also pay the taxe foncière sur les propriétés bâties (TFPB).
How is the TEOM calculated?
La Direction de l’information légale et administrative (DILA), states: “The TEOM is calculated on the same basis as the taxe foncière, meaning half of the valeur locative cadastrale (VLC).”
The VLC is a hypothetical calculation of how much the property could be rented out for and takes into account factors including the location and construction quality (although it may not bear much resemblance to the actual rental market).
The national reevaluation of the VLC has increased values by 7.1% this year. It is partly calculated according to the Harmonised Index of Consumer Prices (Indice des prix à la consommation harmonisé, IPCH).
The VLC is then halved and then has a percentage rate applied to it that is voted on by your local authorities. This gives the tax payable.
This means that even in areas that are not actively raising the TEOM, the tax is still set to rise.
Which towns or cities are not putting the tax up?
These cities or towns are not increasing or decreasing their part of the TEOM rates in 2023 (apart from any changes due to the national VLC reevaluation).
Ajaccio, Albi, Alès, Angoulême, Argenteuil, Arles, Asnières-sur-Seine, Aubagne, Aulnay-sous-Bois, Avignon
Bagnolet, Bastia, Bayonne, Beauvais, Belfort, Besançon, Béziers, Bobigny, Bondy, Bordeaux, Boulogne-Billancourt, Bourg-sur-Bresse, Bourges, Brest, Bron
Caen, Calais, Caluire-et-Cuire, Cannes, Carcassonne, Castres, Chalon-sur-Saône, Châlons-en-Champagne, Chambéry, Chartres, Châteauroux, Cherbourg-en-Cotentin, Clermont-Ferrand, Clichy-la-Garenne, Colmar, Colombes, Compiègne, Corbeil-Essonnes, Courbevoie
Dijon, Drancy, Dunkirk, Évry-Courcouronnes
Gap, Garges-lès-Gonesse, Gennevilliers, Grasse, Grenoble
La Roche-sur-Yon, Le Cannet, Le Havre, Le Lamentin, Le Mans, Le Tampon, Limoges, Lorient, Lyon
Mantes-la-Jolie, Marseille, Meaux, Melun, Metz, Meudon, Montpellier, Montreuil
Nancy, Nantes, Narbonne, Neilly-sur-Seine, Nimes, Niort, Noisy-le-Sec
Pantin, Paris, Pau, Perpignan, Puteaux
Reims, Rennes, Rezé, Rouen, Rueil-Malmaison
Saint-Herblain, Saint-Laurent-du-Maroni, Saint-Louis, Saint-Nazaire, Saint-Pierre, Saint-Paul de la Reunion, Saint-Priest, Salon-de-Provence, Sarcelles, Sète, Strasbourg, Surenes
Toulouse, Tours, Troyes
Valence, Valenciennes, Vaulx-en-Velin, Vénissieux, Versailles, Villejuif, Villeurbanne