Setting Up Taxe Foncière, Taxe d’Habitation, Local Cotisations, Refuse Collection & Your Déchèterie Card in France

When you buy or move into a property in France, there are several local taxes and municipal services you need to understand and, in some cases, actively set up.

This guide explains:

• Taxe Foncière (property ownership tax)

• Taxe d’Habitation (occupancy tax – now limited)

• Other possible local cotisations and contributions

• Refuse collection (ordures ménagères)

• How to obtain a local déchèterie (waste recycling centre) card

Whether you are relocating permanently on a visa or residency card or purchasing a second home, these are essential administrative steps in settling properly into French life.

Taxe Foncière – Property Owner’s Tax

What is Taxe Foncière?

Taxe Foncière is an annual local property tax paid by the owner of a property on 1 January of that tax year.

It applies to:

• Main homes

• Second homes

• Rental properties

• Garages, land and outbuildings

If you complete your purchase in February, the seller technically remains liable for that year — but in practice, the notaire adjusts this between buyer and seller at completion.

Who Collects It?

It is collected by the French tax authority (Direction Générale des Finances Publiques – DGFiP), not by the mairie directly.

How to Set It Up

You do not “apply” for Taxe Foncière.

Instead:

1. Your notaire informs the tax office after completion.

2. The property is registered in your name.

3. You receive a tax bill (avis de taxe foncière) in September–October.

If you do not receive a bill the first year:

• Create an online account at impots.gouv.fr

• Contact your local Service des Impôts des Particuliers (SIP)

How Much Is It?

It varies widely depending on:

• Commune (town) rates

• Property size and classification

• Location (rural vs city vs coastal)

Rough guide:

• Small rural house: €600–€1,200

• Village home: €1,000–€2,000

• Large property / coastal areas: €2,000+

Payment

You can:

• Pay online (recommended)

• Set up monthly instalments

• Authorise direct debit (prélèvement automatique)

Deadlines are usually mid-October.

Taxe d’Habitation – Occupancy Tax

Hasn’t This Been Abolished?

Yes — but not entirely.

Since 2023:

• Main residences → Taxe d’Habitation has been abolished.

• Second homes → Still payable.

• Vacant properties → May be taxable.

• Some high-demand areas charge a surcharge on second homes.

Who Pays?

The person occupying the property on 1 January of the tax year.

So if:

• You move in permanently → No longer payable (main residence).

• You keep a holiday home → You will pay it.

Do You Need to Declare It?

Yes.

You must declare your property occupancy status via:

• Your online account at impots.gouv.fr

• Section: “Gérer mes biens immobiliers”

This is crucial. Failure to declare whether it is:

• Your main home

• Second home

• Rental property

can trigger incorrect taxation.

TEOM – Refuse Collection Charge

What Is TEOM?

TEOM (Taxe d’Enlèvement des Ordures Ménagères) is the household waste collection charge.

Important:

• It is often included within your Taxe Foncière bill

• Even tenants indirectly pay it (through rent charges)

Do You Need to Register?

Usually yes.

After moving in:

1. Visit your local mairie

2. Or contact the local waste authority (often your intercommunal body – Communauté de Communes)

3. Provide:

   • Proof of address

   • ID

   • Purchase or rental contract

They will:

• Allocate bins

• Register your household

• Explain collection days

Some communes use:

• Chip-enabled bins

• Weight-based billing

• Prepaid collection systems

Local Cotisations & Other Possible Charges

Depending on your situation, you may also encounter:

🔹 Redevance Assainissement (Drainage Charge)

If connected to mains drainage.

🔹 SPANC Inspection Fees

If you have a fosse septique (non-mains drainage):

• Mandatory inspection

• Possible upgrade requirements

🔹 Cotisation Foncière des Entreprises (CFE)

If you run a business from home.

🔹 Contribution à l’Audiovisuel Public

TV licence fee — abolished from 2022.

Getting Your Déchèterie Card

What Is a Déchèterie?

A déchèterie is your local recycling and bulky waste centre.

You use it for:

• Garden waste

• Old furniture

• Electrical items

• Rubble

• Paint and chemicals

Do You Need a Card?

In most areas: Yes

It restricts access to:

• Residents of that commune

• Registered households

How to Get One

1. Go to your local mairie or waste authority office.

2. Provide:

   • Proof of address

   • ID

   • Sometimes your Taxe Foncière notice

3. Receive:

   • Physical card

   • Or digital registration

   • Or vehicle windscreen sticker

Some areas limit:

• Number of visits per year

• Volume of construction waste

Practical “First Month in France” Checklist

When you complete on a property:

Within First 2 Weeks

☐ Register with tax office online

☐ Declare occupancy status

☐ Visit mairie

☐ Register for bins

☐ Ask about déchèterie card

Within First 3 Months

☐ Confirm Taxe Foncière registration

☐ Check drainage status

☐ Confirm refuse collection schedule

☐ Register for monthly tax payments if preferred

Important for Expats & Second-Home Owners

If you are:

• A UK, US, Canadian or Australian national

• Moving on a long-stay visa

• Converting to a carte de séjour

Remember:

Tax residency and property taxes are separate issues.

Even if you spend less than 183 days in France:

• You still owe local property taxes on French property.

• You must declare occupancy correctly.

Your visa or residency status does not exempt you from local taxation.

Final Thoughts

Setting up local taxes and services in France is not complicated — but it is administrative.

The key is to:

• Register early

• Keep copies of documents

• Create an online tax account

• Visit your mairie (they are usually extremely helpful)

This is part of integrating into your local commune — and once set up, it runs smoothly each year.