As renters, do we have to pay the local rubbish collection tax in France?

Two main types of bin tax exist in France

A view of a rubbish truck collecting waste in France
As a renter, you are expected to pay for REOM if this is in place in your commune
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Reader Question: We recently started renting a new home in the Dordogne but are unsure if we pay for rubbish collection. How can we find this out?

This depends on the type of refuse collection service in your area. There are two main types of service in France, the taxe d’enlèvement des ordures ménagères (TEOM) and redevance d'enlèvement des ordures ménagères (REOM) and only one or the other applies.

The TEOM is itemised on the same bill as the tax foncière property owner’s tax for collection services to the commune (operated by the mairie or a third-party). 

It is worked out on the same basis as that tax (a council percentage rate applied to half of the theoretical annual rental value assigned for tax purposes to your home). It is payable whether or not a household puts out rubbish.

The REOM is a separate tax and varies depending on how much rubbish you put out, sometimes linked to systems such as communal bins (with electronic tags given to nearby residents to open them and track how much they are using them). 

Costs can be factored into rent

As a renter, you are expected to pay for REOM if this is in place in your commune. 

Information on payment dates and methods can be given by the mairie or the intercommunal body for your area – contact them for more information if this is not given by your landlord when you begin renting the property.

There are several possible ways the fees are calculated, including a flat fee based on the size of the household with pay-per-use amounts added on top. 

In the case of TEOM, this is attached to the taxe foncière (property tax) bill for a property, and is paid by the owner or holder of the usufruit (right to use the property).

Tenants do not directly pay the bill, and it is illegal for landlords to ask them for direct payment. 

They can however factor the cost of the fees into the rental charges for the property. This should be pro rata if the tenant has not been in the property for the whole tax year.