Household waste collection fee (TEOM or REOM)

Verified 18 September 2025 - Directorate of Legal and Administrative Information (Prime Minister)

To finance the collection of household waste, according to your municipality, you are required to pay a tax or a fee. We present you the information to know.

To finance the collection and treatment of household waste and assimilated, municipalities and their associations (trade union, EPCI: titleContent) decide to set up one of the following mechanisms:

  • Household waste collection tax (TEOM)
  • Household waste collection charge (REOM).

TEOM and REOM are not cumulative (except in special cases).

To know the system implemented in your municipality, you can consult the waste collection guide either on the website of the town hall, or directly at the town hall.

Please note

There is also a special charge for waste, but this applies to non-household waste (e.g. generated by factories or shops).

Tax (TEOM)

TEOM is on the same tax notice as the property tax (TFPB).

The amount of the TEOM does not depend on the service rendered. It may therefore concern owners even if they do not use the waste collection and treatment service.

The TEOM shall be established on behalf of the owner orusufructuary. It's a tax annexed to the property tax.

The payment of the tax depends on your situation:

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You occupy the dwelling you own

You must pay the TEOM if you are in one of the following situations:

The TEOM is due if your property is subject to the property tax on built properties, including temporary exemption from property tax (e.g. new construction).

If you are a landlord and only occupy the accommodation temporarily, for short stays for example, you must pay the TEOM.

If you are a public servant housed in a public building, you must pay the TEOM, even if the building is exempt from property tax. The tax is established in your name.

FYI  

The exemptions and rebates granted in respect of property tax to elderly and of modest condition or persons perceiving theAspa: titleContent, theAsi: titleContent or theAAH: titleContent do not apply the household waste collection tax (TEOM).

You rent the property you own

You must pay the TEOM if you are in one of the following situations:

The TEOM is due if your property is subject to the property tax on built properties, including temporary exemption from property tax (e.g. new construction).

You must pay the TEOM that is on your property tax notice even if the accommodation is rented to a tenant. But you can ask for it reimbursement of the TEOM to your tenant (except management fees), as this tax is part of the recoverable loads.

The rules depend on your situation:

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You occupy the dwelling you own

The TEOM does not apply the following properties:

  • Property exempt from property tax permanently
  • Property located in an area where service is not provided.

Please note

The community may decide, by deliberation, to apply the tax to properties located in an area where service is not provided.

Even if you are exempt from property tax, you can pay the TEOM. Indeed, the exemptions and rebates granted in respect of property tax to elderly and of modest condition or persons perceiving theAspa: titleContent, theAsi: titleContent or theAAH: titleContent do not apply the household waste collection tax (TEOM).

You rent the property you own

Your property is unoccupied

If you are renting your property and it is unoccupied, you can request a discount of TEOM.

THEvacancy must respond to 3 following conditions:

  • Be independent of your will
  • Last more than 3 months
  • Concern the whole building or a part that can be rented separately.

To apply for this discount, you must send a complaint to the tax authorities.

You have until December 31 of the year following the year in which the dwelling was vacant to make your claim.

You must send it, with the necessary supporting documents, to the public finance center on which the housing depends:

Other situation

The TEOM does not apply the following properties:

  • Property exempt from property tax permanently
  • Property located in an area where service is not provided.

Please note

The community may decide, by deliberation, to apply the tax to properties located in an area where service is not provided.

Even if you are exempt from property tax, you can pay the TEOM. Indeed, the exemptions and rebates granted in respect of property tax to elderly and of modest condition or persons perceiving theAspa: titleContent, theAsi: titleContent or theAAH: titleContent do not apply the household waste collection tax (TEOM).

The TEOM is calculated on the same basis as the property tax, i.e. half of the cadastral rental value of the property.

This rental value shall be revalued annually, in particular to take account of price increases.

The amount of the tax is equal to the base used multiplied by the rate set by community.

A local tax administration fee is added to the tax amount.

FYI  

The municipality or its grouping may decide that a incentive part of the tax or applied according to the quantity of waste produced. This quantity may be expressed by volume, weight or number of removals. The incentive share can also be calculated according to the nature of the waste produced.

The rates for the incentive share are set each year by decision of the municipality or theEPCI: titleContent. They are in addition to a fixed share to make up the overall TEOM.

You must pay the TEOM every year at the same time as property tax.

In the last quarter of the year, you receive a notice of assessment of property tax.

The amount of the TEOM to be paid is indicated on the tax notice.

You can also consult it in your particular online space:

Taxes: access to your space Private

The method of payment of property tax and the TEOM depends on the amount you have to pay.

Payment is made at the same time as property tax.

Fee (REOM)

You pay for it household waste collection charge (REOM) only if you use the service the removal of household waste.

So it's there person who lives in the dwelling who has to pay it.

The fee is not of a tax nature. It is recovered by the municipality or by theEPCI: titleContent.

The fee is calculated according to the importance of the service rendered (volume of garbage and waste removed in particular).

Different rates are possible, for example:

  • Combination of a fixed and a proportional share
  • Fixing a flat rate per household or an amount per person multiplied by the number of persons living in the household.

The municipality or the EPCI decides on the dates of invoicing of the REOM and its payment.

The municipality or the EPCI invoices the REOM and takes care of its collection.

For more information, contact your town hall.

Who shall I contact

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By phone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + price call

  • To know the system set up in your municipality

    Town Hall

FAQ