Tax or charge for the removal of household waste (TEOM or REOM)

Verified 09 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Do you have to pay for the collection of your household waste? To finance the collection of household waste, according to your municipalityNo, we're asking for you a fee or charge. We present you with the information you need to know.

To finance the collection and processing of household waste and assimilated, municipalities and their groupings (trade unions, EPCI: titleContent) decide to introduce one of the following measures:

  • Household Waste Removal Tax (TEOM)
  • Household waste collection fee (REOM)

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

To find out what measures have been put in place in your municipality, you can consult the waste collection guide either on the website of the city hall or directly to the city hall.

Please note

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

Tax (TEOM)

TEOM is a tax annexed to property tax.

The amount does not depend on the service rendered.

It also concerns owners who do not use the waste collection and treatment service.

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You occupy the dwelling you own

You have to pay the MMET if you are in one of the following situations:

If you are a homeowner and only occupy the accommodation temporarily, for short stays for example, you have to pay the TEOM.

TEOM is due if your property meets one of the following conditions:

If you benefit from the exemptions and rebates of property tax as elderly or modest personNo, you have to pay for the TEOM.

TEOM does not apply to the following properties:

  • Exempt property of property tax permanently
  • Property located in an area where the service is not provided, unless otherwise decided by the community

FYI  

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

You rent the house you own

You have to pay the MMET if you are in one of the following situations:

You can recover the tax amount in the rental charges (except management fees) if the accommodation is rented out.

You must pay the MMET if your property meets one of the following conditions:

If you are destining your property for rent and he's unoccupied, you can ask for a discount from TEOM.

L'vacancy must meet the following 3 conditions:

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

To claim this discount, you must send a complaint to the tax department.

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

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

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 every year, in particular to take account of price increases.

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

Local tax administration fees are added to the tax amount.

The municipality or its grouping may decide that incentive part of the tax is applied according to the quantity of waste produced.

This quantity may be expressed in volume, weight or number of removals.

The incentive share can also be calculated according to the nature of the waste produced.

You have to pay for the TEOM every year at the same time as the property tax.

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

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

You can also consult it in your Private Space online:

Taxes: access your Special Space

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 the property tax.

Fee (REOM)

You pay the household waste collection charge (REOM) only if you are using the service household waste removal.

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

The fee shall not be of a fiscal nature.

It is recovered by the municipality or by theEPCI: titleContent.

The fee shall be calculated on the basis of the extent of the service provided (in particular the amount of refuse and waste removed).

Different prices 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 theEPCI: titleContent , shall decide on the dates of invoicing of the REOM and its payment.

The municipality, or theEPCI: titleContent invoice the REOM and take care of its collection.

For more information, contact your local council.

Who shall I contact

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

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

    Free service + call price

  • To know the system set up in your municipality

    Town Hall

FAQ