Taxe Ordures Ménagères Location: How Household Waste Tax Works for Tenants in France
If you’re a property owner renting out a residential property in France, you may be wondering whether you can pass on the household waste collection tax (taxe ordures ménagères location) to your tenant. This charge, part of the property tax bill (taxe foncière), is indeed recoverable by landlords under French rental law.
But how exactly does it work? Who is liable, how should it be billed, and what happens in the event of vacancy or tenant departure? Here’s a complete guide to help you understand your rights and obligations as a landlord when it comes to the taxe ordures ménagères location.
📚 For additional legal context, see this official guide from Legalstart.
🔍 For insights into French taxation and capital charges, including exit taxes, visit our internal guide.
What Is the Taxe d’Enlèvement des Ordures Ménagères (TEOM)?
The taxe ordures ménagères, also called TEOM, is a municipal tax included in the property tax bill. It is charged to help finance the local waste collection service provided to residents.
Some municipalities choose to fund this service through their general budget, and others may apply a household waste fee (redevance d’ordures ménagères) instead of the TEOM.
💡 Good to know:
The difference between the TEOM and the redevance lies in the calculation basis. The redevance is only paid by those actually using the service, and it may be based on usage or household size, rather than property value.
How Is the Waste Collection Tax Calculated?
The cost of the taxe ordures ménagères location depends on:
The cadastral rental value of the property (essentially, the estimated annual rent);
The local tax rate set by the municipality.
Local authorities may also add administrative fees, and sometimes a minimum tax amount is established, often based on the average rental value of local housing.
Who Pays the Waste Tax: Tenant or Landlord?
Legal Responsibility
By default, the occupant of the property — even for short stays — is responsible for covering the TEOM.
If you own and occupy the property: you must pay the TEOM.
If you rent your property: your tenant is liable, and the landlord can recover the tax as part of the rental agreement.
⚠️ Important: Only the actual TEOM amount is recoverable. Any added administrative fees from the municipality cannot be passed to the tenant.
💡 Even if you benefit from an exemption on property tax (due to age or low income), the TEOM must still be paid. The same applies to civil servants living in government-provided housing.
Can the TEOM Be Reduced for Unoccupied Rentals?
Yes — landlords can request a TEOM reduction in cases where their property remains vacant for at least 3 months, provided that:
The vacancy is involuntary;
It lasts 3+ consecutive months;
It applies to all or a distinct part of the rental unit.
You must apply for the reduction before December 31 of the following year.
What’s the Difference Between TEOM and Housing Tax?
Many confuse the TEOM with the taxe d’habitation (housing tax). The TEOM strictly covers waste collection, while the housing tax supports local infrastructure (schools, roads, parks). Both may apply to tenants, depending on the type of property and occupancy status.
Who Can Be Exempt from the Waste Collection Tax?
There are only two cases of exemption from the taxe ordures ménagères location:
The property is not served by a municipal waste collection service;
The property is permanently exempt from property tax.
⚠️ Reminder: The TEOM cannot be deducted as an operating expense for companies such as SCI taxed under corporate income tax (IS).
When Should Landlords Request Waste Tax Payment from Tenants?
The property tax bill, including the TEOM, is issued annually in September, with payment due in October.
However, most landlords don’t charge tenants at that time. Instead, the TEOM is often included in the tenant’s monthly rental charges as part of the advance payments for utilities and services.
If there’s a difference between the actual TEOM amount and what was collected in advance, the landlord should adjust the payment during the annual service charge reconciliation.
Alternatively, the rental contract can specify that the landlord may charge the TEOM separately by showing the tax notice to the tenant.
📝 Note: Tenants do not pay the TEOM directly to the government. The landlord pays the tax and later seeks reimbursement from the tenant.
How to Bill the Taxe Ordures Ménagères to a Tenant?
There are two common methods:
Integrated billing: Include the TEOM in monthly service charges with an annual adjustment;
Separate annual billing: Send a yearly invoice to the tenant along with a copy of the property tax notice showing the TEOM.
Both approaches are legal and should be clearly stated in the lease.
What Happens If the Tenant Moves or the Landlord Forgets to Bill? <h3>
Tenant Moves Out Mid-Year
If a tenant leaves before the end of the year, they still owe their portion of the TEOM based on their actual occupancy.
Example: A tenant who moves out in September should pay 9/12 of the TEOM for that year.
The landlord may send a final invoice with a copy of the tax bill and a deduction of any already-paid amounts.
💡 The incoming tenant cannot be billed for TEOM owed for months before their move-in date.
What If the Landlord Forgot to Charge the Tax?
Landlords have up to 3 years to recover unpaid TEOM from tenants — even if they’ve already moved out.
Send a written request to the tenant with the corresponding tax notices attached as proof. If the tenant still occupies the unit, this is a good time to set up a clear billing method moving forward.
