Landlords / Guide
Posted at June 1, 2018

The tax on garbage is due even if the furnished rental is vacant!

Updated 2022/04/01


Landlords who pay the property tax must pay the garbage collection tax, even if they do not use the garbage collection service for uninhabited housing.

The garbage collection tax (TEOM) covers all built properties subject to the property tax. It is not a fee for service rendered, but a charge to which an owner is subject when he has property situated in a municipality.

"Therefore, it is not possible to exempt temporarily vacant premises due to the personal situation of the occupant (eg sale of the property, travel abroad ...)," recalls the Ministry of Finance of France..

From the moment a taxpayer can benefit from the communal waste collection services of the municipality, he must pay the TEOM. And this, even if his home is vacant.

A claim is possible with the tax office, in the following case:
Landlords may apply for a TEOM waiver or a reduction in the amount of the tax when the dwelling has been vacant for more than three months in the year and the vacancy of the property is beyond the control of the taxpayer.

The complaint must be sent, with the necessary supporting documents, to the public finance center on which your accommodation depends. It must be sent no later than December 31 of the year following the year in which the dwelling was vacant for at least 3 months.

Exoneration :

TEOM does not apply to permanently tax-exempt properties and to dwellings in an area where service is not provided, unless the community decides otherwise.

Le Figaro

credit photo @Paweł Czerwiński


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