Waste tax increase approved in France

Residents and property owners in France will face higher waste-related taxes starting in 2027, as reported by multiple sources. The increase is tied to the general tax on polluting activities (TGAP), which applies to the burial of waste handled by specialized companies.

TGAP rates set for future years

The TGAP rate was raised from 65 euros per ton of buried waste in 2025 to 69 euros in 2026. It is scheduled to increase further to 73 euros in 2027, 77 euros in 2028, 81 euros in 2029, and 85 euros in 2030. This increase has already been approved in the 2026 budget and is not included in the 2027 budget bill.

Costs passed to municipalities and residents

Waste treatment companies are expected to pass on the higher TGAP costs to municipalities. These local governments will then need to raise the household waste collection tax (TEOM), which is part of the property tax paid by property owners. This tax funds the collection, transport, and treatment of household waste.

Double tax increase expected in 2027

Property owners and renters may face a double increase in the TEOM in 2027. This is due to both the rise in the TGAP and a national, automatic increase in the TEOM, which is indexed to cadastral rental values. These values are estimated to rise by 2.9% in 2027, according to the National Institute of Statistics and Economic Studies (Insee).