There general tax on polluting activities (TGAP), that doesn’t mean anything to you, does it? However, whether you are the owner or tenant of accommodation, you will have to familiarize yourself with this TGAP, despite yourself. THE 2026 budget, presented to the Council of Ministers on Tuesday October 14 and which is about to be debated in Parliament, provides for an increase of around 10% per year in the TGAP by 2030. This tax, for which the municipalities are liable, already amounts to 65 euros per tonne of waste deposited in landfill to be buried there.
Still don’t see the connection with you? We’re coming! “This increase in the TGAP will necessarily be passed on to the inhabitants by the increase in the household waste collection tax (TEOM)» levied by the municipalities, warns the Villes de France association, in a press release published on October 15. The TEOM, for once, you see very well what it is about. Separate from the property tax paid by owners, it nevertheless appears on the same tax notice, since it is calculated on the same basis as the property tax, that is to say on half of the rental value of the accommodation (its potential rent over six months).
Property tax: what if tenants paid it too?
20% jump in TEOM in 10 years
You know the TEOM all the better as its weight has been increasing in recent years. It reached 144 euros per inhabitant on average in 2023, i.e. a jump of 20% in five yearsaccording to a study by the consumer association UFC-Que Choisir published last March. A surge in the TEOM that MP Delphine Lingemann (Les Démocrates, Puy-de-Dôme) analyzes as follows in a written question to the Ministry of the Economy: “A large number of municipalities have passed on the increase in TGAP to their citizens”multiplied by more than two between 2020 and 2025, under the effect of a reform intended to make it more efficient, to 25 euros per tonne of waste incinerated and 65 euros per tonne of waste buried.
With TGAP expected to increase by 10% per year over the next five years, prepare for a new surge in the household waste collection tax. A warning which applies to both tenants and owners, the latter being able to request reimbursement of the TEOM from the former because it is a recoverable load.
