Household waste tax: charging it to the tenant

Yes, the taxe d'enlèvement des ordures ménagères (TEOM, household waste tax) can be charged to the tenant: it is on the list of charges récupérables (recoverable service charges) in decree no. 87-713. The owner pays it with the taxe foncière (property tax), then asks for a refund, minus management fees, usually at the yearly régularisation des charges (service-charge reconciliation). The rule is the same for a house and for a flat in a co-ownership building: in both cases the amount is on your property tax notice, never on the syndic's (building manager's) statement.

Rules in force on 9 November 2026, for a dwelling let as the tenant's main home.

The rule#

The TEOM is levied by the commune or the group of communes that collects household waste, to fund that collection and the treatment of the waste (article 1520 of the French tax code). It is a tax added to the taxe foncière, issued in the owner's name, who pays it whether or not the dwelling is let (service-public.gouv.fr). Heading VIII of the list of recoverable service charges, "Taxes and fees", covers the "tax or fee for the removal of household waste" (annex to decree no. 87-713).

The tax administration sums it up this way: the owner may recover the TEOM from the tenant as of right, excluding management fees. The owner splits it between their tenants and sends them the detailed statement; they cannot ask the tax administration to do the calculation (impots.gouv.fr).

Management fees stay with the owner#

The State adds local-tax management fees to the TEOM, in return for the costs of assessment, collection, relief and unrecoverable amounts it bears (article 1641 of the French tax code). These fees cannot be passed on.

On your notice, take the TEOM amount only, without the management fees added to it.

Where to find it: house or flat#

The TEOM is calculated on the dwelling's cadastral rental value and appears on your own property tax notice, received in the last quarter (service-public.gouv.fr).

• A house: it is often the only recoverable charge of the home, apart from what the tenant pays directly (water and energy in their own name). The lease may provide for no advances on charges at all: you can then ask for the refund once a year, showing the notice, since recoverable charges are owed "on proof" (article 23 of the Act of 6 July 1989).
• A flat in a co-ownership building: the syndic does not pay the TEOM for your unit, and its statement says nothing about it. It is the item most often forgotten in the service-charge reconciliation.

How to charge it#

1. Note the TEOM amount on the year's property tax notice.
2. Apply the occupancy period if the tenant moved in or out during the year. The law sets no method; in our reading, a time prorata is the easiest to justify.
3. Add it to the statement for the yearly service-charge reconciliation, sent one month before you ask for payment, with the notice as supporting evidence (article 23 of the Act of 6 July 1989).

You can also include an estimate of the TEOM in the monthly provisions, to avoid a single catch-up payment.

Worked example#

The 2025 property tax notice shows €186 of TEOM for the dwelling, excluding management fees. The management fees stay with you.

Tenant's situation in 2025	TEOM to charge
There all year	€186
Moved in on 1 April (9 months)	€186 × 9 ÷ 12 = €139.50
Moved out on 30 June (6 months)	€186 × 6 ÷ 12 = €93

The share for the months without a tenant stays with you. If the dwelling stood empty for more than three months through no choice of your own, you can ask for TEOM relief, by 31 December of the following year at the latest, under certain conditions (service-public.gouv.fr).

When it is a fee#

Some towns or groups of towns fund collection through a fee (REOM) instead of the tax. It is not a tax: it is billed directly to the service user, who pays it themselves (service-public.gouv.fr). The tenant receives it in their own name: you have nothing to charge.

On the tax side#

Under the régime réel (actual-expenses regime), the TEOM is not deductible from your rental income, since it is recoverable; do not include it in the property tax you report on line 227 of form 2044. The notice's management fees, including those on the TEOM, are however fully deductible, on line 227. The tenant's refund is not taxable. If a departed tenant has not refunded the TEOM by 31 December of the year they left, it is deducted on line 225 (notes to form 2044, 2025 income). See Deductible co-ownership charges: the 2044 lines.

Common mistakes#

• Charging the management fees along with the tax.
• Forgetting the TEOM in the reconciliation, because it is not on the syndic's statement.
• Charging it in full to a tenant who was there for only part of the year.
• Deducting it with the property tax on form 2044.

For the overall picture, see Landlord in a co-ownership building: charges, reconciliation, tax, and the full list in Recoverable co-ownership charges.

Sources#

• Annex to decree no. 87-713 of 26 August 1987 (heading VIII), Légifrance
• Household waste removal tax or fee, service-public.gouv.fr (in French)
• My landlord asks me to pay the TEOM: is that normal?, impots.gouv.fr (in French)
• Article 1520 of the French tax code (levying the TEOM), Légifrance
• Article 1641 of the French tax code (management fees), Légifrance
• Notes to form 2044 (2025 income), impots.gouv.fr (in French)

Last checked on 9 November 2026