Landlords who pay the property tax also pay the garbage collection tax,

even if their apartment/house is vacant

Updated 2022/07/13

Along with the other occupier's tax, all homeowners in France are required to pay a local tax called the Taxe d'enlèvement des ordures ménagères (TEOM).

French home waste collection charge: who pays this and how?

The garbage collection tax (TEOM) covers all built properties subject to the property tax. Waste collection tax is a charge to which the owner is subject when his property is in a municipality.

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

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

The exception to the rule: 

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 if the property's vacancy is beyond the taxpayer's control.

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

Other exoneration :

TEOM does not apply to permanently tax-exempt properties and dwellings in an area with no rubbish collection service.

Do tenants pay the garbage collection tax in France?

Yes. Expenses related to services from which the tenant benefits directly are recoverable through the monthly rental charges.
 
Rental taxes on services from which the tenant benefits directly are:

• household waste collection tax
• sidewalk sweeping fee

The rental charges recovery from the tenant -called regularization- occurs in two stages for unfurnished rentals. First, the tenant pays a provision on charges every month; then, an adjustment occurs at the end of each rental year.
The tenant pays either a provision for unfurnished rentals or a monthly flat rate for furnished rentals. 

Do tenants pay the garbage collection tax in France?

On average on the territory, TEOM costs 124 euros per year per inhabitant.

credit photo @Paweł Czerwiński

Source: Toutsurmesfinances, Bouygues Immobilier, l-expert-comptable