If you own a residential property that you rent out in France, you may be wondering whether you can pass the household waste collection tax, known as the taxe d’enlèvement des ordures ménagères (TEOM), on to your tenant.

The answer is yes, in principle: the TEOM is one of the recoverable rental charges that a landlord can claim from the tenant. However, an important distinction must be made between the person who is legally liable to the French tax authorities and the person who ultimately bears the cost.

The owner or usufructuary remains legally liable for the TEOM. The landlord pays it through the property tax bill (taxe foncière) and may then recover the eligible amount from the tenant, excluding the applicable management fees.

But how exactly does the taxe ordures ménagères location work? How is it calculated? When can it be recovered? What happens if the tenant leaves during the year? And can a landlord obtain a reduction when the property remains vacant?

Here is a complete 2026 guide to the TEOM for rental properties in France.

What Is the Taxe d’Enlèvement des Ordures Ménagères (TEOM)?

The taxe d’enlèvement des ordures ménagères (TEOM) is a local tax used to help finance the collection and treatment of household waste.

It appears on the same tax notice as the taxe foncière sur les propriétés bâties (TFPB).

Unlike the redevance d’enlèvement des ordures ménagères (REOM), the TEOM is a tax linked to the property rather than a direct fee calculated according to the amount of waste actually collected from a particular household. A property can therefore be subject to TEOM even if its occupants make little or no use of the collection service.

TEOM vs REOM: What Is the Difference?

French local authorities can use different systems to finance household waste collection.

The TEOM and REOM are generally alternatives and are not normally charged simultaneously, subject to specific exceptions.

Good to know: If you are a landlord, first check whether your property is subject to TEOM or REOM. Do not automatically assume that every local waste charge appearing in relation to a rental property is TEOM.

How Is the TEOM Calculated?

The amount of the taxe ordures ménagères is mainly calculated using the property’s cadastral rental value, with the applicable local rate.

The cadastral rental value represents the theoretical annual rental value of the property for local-tax purposes. For TEOM, the taxable base corresponds to the applicable portion of that value.

The amount is then calculated using the rate established by the relevant municipality or public intermunicipal cooperation body (EPCI). Local authorities can also introduce an incentive component linked to the quantity or characteristics of waste produced.

The calculation can therefore vary considerably from one municipality to another.

Factors that can affect the TEOM include:

• the property’s cadastral rental value;

• the local TEOM rate;

• any applicable incentive component;

• local rules concerning the tax.

Management fees relating to the collection of the local tax are added to the tax on the owner’s notice, but these fees are not recoverable from the tenant.

Who Pays the Waste Tax: Tenant or Landlord?

The Landlord Pays the Tax to the Tax Authorities

One of the most common misunderstandings concerns who is legally responsible for paying the TEOM.

The TEOM is established in the name of the property owner or usufructuary.

Therefore, even when a property is rented:

The landlord pays the TEOM to the French tax authorities.

The tenant does not normally receive a TEOM tax bill directly from the government.

However, the landlord can subsequently recover the eligible TEOM amount from the tenant because the tax is included among the recoverable rental charges.

Example

Suppose a landlord receives a property-tax notice showing:

• TEOM: €320

• Related management fees: €10

The landlord may generally recover:

€320 from the tenant

but not:

€10 of management fees.

⚠️ Important: The fact that the tenant ultimately bears the cost does not change the landlord’s legal liability to the tax administration.

What If the Property Owner Lives in the Property?

If you own and occupy your property, there is no tenant from whom you can recover the TEOM.

You simply pay the amount appearing on your property-tax notice.

The same principle applies where the owner only occupies the property temporarily, such as for short stays: the TEOM remains established in the owner’s name.

Similarly, certain property-tax exemptions do not automatically eliminate the TEOM. In particular, exemptions from property tax granted to certain elderly or low-income taxpayers do not necessarily apply to the household waste collection tax.

Can the TEOM Be Reduced When a Rental Property Is Vacant?

Yes.

A landlord may request a reduction or tax relief on the TEOM when a property intended for rental remains vacant, but strict conditions apply.

The vacancy must:

1. Be independent of the owner’s wishes;

2. Last for at least three months;

3. Concern the whole property or a distinct part that can be rented separately.

This means that simply deciding not to rent the property for a period does not automatically qualify.

The vacancy must generally result from circumstances beyond the owner’s control.

When Must the Claim Be Filed?

The landlord must submit a claim to the relevant tax authorities.

The deadline is generally:

31 December of the year following the year in which the required vacancy period was reached.

The reduction is calculated by whole months according to the applicable rules. It can concern both the property tax and associated taxes, including the TEOM.

Example

Suppose a rental property becomes involuntarily vacant and remains so for more than three months.

The owner can request the applicable tax relief by filing a claim with the tax administration and providing evidence of the vacancy.

💡 Important: Keep evidence demonstrating that the property was genuinely vacant and that the vacancy was not simply the result of the owner’s voluntary decision.

What Is the Difference Between TEOM and Housing Tax?

The TEOM and taxe d’habitation are two different local taxes.

TEOM

The taxe d’enlèvement des ordures ménagères helps finance household waste collection and treatment.

It is associated with the property tax and is established in the name of the owner or usufructuary.

Taxe d’habitation

The taxe d’habitation is a separate local tax whose application has changed significantly in recent years.

For the main residence, the taxe d’habitation has been abolished. However, it can still apply in particular situations, notably certain second homes.

Therefore, it is incorrect to assume that a tenant of an ordinary main residence automatically pays both TEOM and housing tax.

Do not confuse the two: TEOM is specifically connected with household waste collection, while the current housing-tax rules depend on the nature and use of the property.

Who Can Be Exempt From the TEOM?

The TEOM does not apply in every situation.

In particular, the tax generally does not apply to:

1. A property permanently exempt from property tax;

2. A property located in an area where the waste collection service is not provided, subject to specific local rules and possible exceptions.

A local authority may, under certain conditions, decide to apply the TEOM even in an area where the service is not directly provided.

What About Property-Tax Exemptions?

Being temporarily exempt from property tax does not necessarily mean that the TEOM disappears.

For example, the TEOM can remain due even when certain temporary property-tax exemptions apply.

Likewise, specific property-tax exemptions granted because of age or low income do not automatically extend to TEOM.

Can the TEOM Be Deducted for an SCI?

The tax treatment of TEOM should not be confused with its recoverability from the tenant.

The statement sometimes found online that an SCI subject to corporate income tax (IS) can never deduct TEOM as a business expense is too broad.

For an SCI subject to IS, the tax treatment should be considered according to the company’s accounting and tax position, including whether the expense is actually borne by the SCI or recovered from the tenant.

The key point for the rental relationship is different:

If the TEOM is a recoverable charge, the eligible amount can generally be recovered from the tenant.

The landlord should therefore distinguish between:

• the amount paid to the tax administration;

• the amount recoverable from the tenant;

• non-recoverable management fees;

• and the tax/accounting treatment of the expense for the landlord or SCI.

For an SCI subject to IS, the precise accounting treatment should be reviewed according to the company’s circumstances.

When Should a Landlord Recover the TEOM From the Tenant?

The property-tax notice is generally issued during the second half of the year, with payment deadlines depending on the payment method and the tax notice.

The landlord does not normally wait for the tenant to receive a government notice because the tenant is not the person legally assessed for TEOM.

Instead, the TEOM can be recovered through the rental charges.

For a residential lease with provisions on charges, the tenant pays regular advances and the landlord subsequently performs an annual regularisation based on the actual charges.

The TEOM can therefore be included in the tenant’s charges during the year and adjusted when the actual amount becomes known.

How to Bill the Taxe Ordures Ménagères to a Tenant

There are two common practical approaches.

1. Include It in Provisions for Rental Charges

The landlord includes the expected TEOM within the monthly provisions for charges.

At the annual regularisation, the landlord compares:

Charges actually due − charges already paid = balance to pay or refund

The TEOM is then included in the calculation of the actual recoverable charges.

2. Recover It Separately

The landlord can also request payment of the recoverable TEOM separately, particularly once the property-tax notice has been received.

In this case, it is good practice to provide the tenant with the relevant information from the tax notice showing the TEOM amount.

📝 Important: The landlord should not simply add unrelated property-tax costs to the tenant’s bill. Only charges that are legally recoverable can be passed on to the tenant.

For residential leases, the list of recoverable charges is governed by French law and the applicable regulatory provisions.

Can the Landlord Recover the Property Tax From the Tenant?

No.

The fact that the TEOM appears on the same notice as the taxe foncière does not mean that the entire property-tax bill can be transferred to the tenant.

The landlord remains responsible for the taxe foncière itself.

What can be recovered from the tenant is the eligible TEOM, because it is a recoverable rental charge.

The distinction is therefore:

The French tax administration expressly confirms that the TEOM can be recovered from the tenant, excluding management fees.

What Happens If the Tenant Moves Out During the Year?

A tenant who leaves during the year may still owe their share of the recoverable TEOM corresponding to the period of occupation, subject to the terms and rules applicable to the lease and charges.

For example, if:

• annual TEOM = €360;

• tenant occupies the property for 9 months;

a simple time-based calculation would be:

€360 × 9/12 = €270

If the tenant has already paid provisions for charges during the year, the landlord should take those payments into account when carrying out the final regularisation.

What About the New Tenant?

The incoming tenant should not be charged for the period before they occupied the property.

The annual TEOM concerns the property, but the recovery of the charge from tenants should correspond to the applicable period of occupancy.

💡 Best practice: When a tenant leaves, keep the move-out date, the incoming tenant’s move-in date, the TEOM notice and the charge-accounting records together so that the final regularisation can be calculated correctly.

What If the Landlord Receives the TEOM Bill After the Tenant Has Left?

This situation is common.

The property-tax notice may arrive after a tenant has already moved out. That does not automatically prevent the landlord from recovering the tenant’s share of the eligible TEOM.

The landlord can carry out a final charge regularisation once the actual amount is known, provided the claim remains within the applicable legal limitation period.

For rental charges, the landlord generally has 3 years to recover an unpaid amount, including after the tenant has left the property. The tenant also has 3 years to seek reimbursement of charges that were overpaid.

Example

A tenant leaves in September 2026.

The landlord receives the relevant tax information later and determines that €270 of TEOM was attributable to the tenant’s occupation period.

If the tenant has already paid €220 through monthly provisions:

€270 − €220 = €50 remaining

The landlord can request the €50 balance as part of the final regularisation, provided the claim is properly justified and made within the applicable limitation period.

What If the Landlord Forgot to Charge the TEOM?

Forgetting to recover the TEOM immediately does not necessarily mean that the landlord loses the right to claim it.

For residential rental charges, the general limitation period is 3 years.

This can apply even when the tenant has already moved out.

The landlord should send a written request explaining:

• the relevant rental period;

• the TEOM amount;

• the tenant’s share;

• amounts already paid;

• the remaining balance;

• and the supporting tax documentation.

A copy or relevant extract of the property-tax notice can be provided to justify the TEOM amount.

What Documents Should the Landlord Keep?

To avoid disputes, landlords should keep:

• the taxe foncière notice showing the TEOM;

• the rental agreement;

• monthly charge statements;

• records of charge provisions paid by the tenant;

• annual charge regularisations;

• the tenant’s move-in and move-out dates;

• correspondence concerning the recovery of the TEOM;

• supporting documents relating to any vacancy claim.

These documents are particularly useful if the tenant disputes the amount claimed.

TEOM in Rental Property: Key Rules for 2026

Here are the main points landlords should remember:

✔ The landlord is legally liable for the TEOM

The TEOM is established in the name of the owner or usufructuary, not the tenant.

✔ The TEOM can generally be recovered from the tenant

For a qualifying rental, the landlord can recover the TEOM as a recoverable rental charge.

✔ Management fees cannot be recovered

The landlord cannot simply pass the tax-collection management fees appearing with the TEOM on to the tenant.

✔ Vacancy can result in a reduction

An involuntary vacancy lasting at least three months and affecting the whole property or a separately rentable part can potentially qualify for a reduction.

✔ The claim has a deadline

The request for vacancy-related tax relief must generally be filed by 31 December of the following year.

✔ Three years is the general recovery period for rental charges

A landlord can generally recover unpaid rental charges for 3 years, including after the tenant has left.

✔ TEOM is not the same as taxe d’habitation

These are separate taxes with different rules.

Frequently Asked Questions About TEOM and Rental Properties

Does the tenant pay the TEOM directly to the French government?

No. The TEOM is established in the owner’s or usufructuary’s name. The landlord pays it and can then recover the eligible amount from the tenant.

Can a landlord charge the tenant the entire amount shown for TEOM?

Not necessarily. Management fees must be excluded from the amount recovered from the tenant.

Does TEOM still apply if the property is vacant?

The TEOM can remain due. However, an owner of a rental property may request a reduction where the vacancy is involuntary, lasts at least three months and meets the other statutory conditions.

Can the landlord recover TEOM after the tenant has moved out?

Yes, subject to the applicable rules and the 3-year limitation period for rental charges.

Can the landlord recover TEOM every year?

Yes. Where the charge is legally recoverable, the landlord can recover the applicable amount for each rental period, taking into account amounts already paid through provisions and the annual regularisation.

Is TEOM included in the property tax?

Yes. The TEOM appears on the same tax notice as the taxe foncière sur les propriétés bâties.

Conclusion: How Does the Taxe Ordures Ménagères Work for a Rental Property?

The taxe d’enlèvement des ordures ménagères (TEOM) is an important charge for French property owners.

The key distinction is simple:

The landlord pays the TEOM to the French tax authorities, but the eligible amount can generally be recovered from the tenant.

However, the landlord cannot transfer the entire property-tax bill to the tenant. Only the recoverable TEOM amountcan be passed on, and management fees must be excluded.

Landlords should also pay attention to:

• the property’s occupancy periods;

• annual charge regularisation;

• tenant departures and arrivals;

• supporting tax documents;

• the 3-year limitation period for unpaid rental charges;

• and the possibility of requesting a TEOM reduction when a rental property remains involuntarily vacant for at least three months.

For landlords, property investors and SCI owners in France, understanding these distinctions is essential to avoid charging tenants incorrectly while ensuring that legitimate recoverable charges are not overlooked.