Tax increaseIn effectWaste taxationLocal

Household waste collection tax (TEOM)

The TEOM (collected via the property tax notice) has risen in many areas due to higher treatment costs and the tightening of the TGAP on waste. On average, the 'bin tax' amounted to €144 per household in 2023, up 20% since 2019

Measure originators

InitiatorGVT

Bruno Le Maire

Gouvernement

Amount

144 €

Impact on public finances

Brings in 8.7 bn €/yrtotal cost of the scheme · 2023 estimate · Local authorities

Source of the estimate: Cour des comptes - L'évolution de la répartition des impôts locaux entre ménages et entreprises (janvier 2025) (Official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date

1 January 2019

Measure impact

The average household pays €144 in 2023, +20% since 2019.

Official references

Law number: Code général des impôts (Articles 1520 à 1526)

Sources

Code général des impôts - Article 1520Official

1 January 2019

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%

2 / 2 steps

Completed

1 January 2022

Integration into local taxation

Application

Généralement 1er janvier N+1

Multiple timeline events should reflect the actual wave of local TEOM increases (2022-2023) in response to TGAP increases. Per Amorce surveys, 77% of local authorities increased TEOM by >5% in 2022, and 50% by >10%. These are distinct from the 2019 national legal framework change.

Source

Completed

1 January 2019

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Évolution annuelle de la TEOM - Taxe locale fixée par les collectivités pour le service de gestion des déchets