Does the tenant pay part of the property tax?

Only the TEOM (household waste tax), which is recoverable as a charge. The rest of the property tax is the landlord’s cost.

Is property tax deductible?

Yes, under the actual regime for property income, excluding the TEOM share recovered from the tenant. It reduces the taxable property income.

Can I be exempt from property tax when the home is vacant?

An exemption or rebate is possible for vacancy under strict conditions (duration, a cause beyond your control, an application), to be requested from the tax authorities.

Landlord’s property tax: who pays, TEOM and deductibility

Updated on July 6, 2026 · 5 min read

The taxe foncière (property tax) is owed by the property owner, including when they let it out. One share — the household waste collection tax — can, however, be recovered from the tenant. Managing it well also means optimising it for tax under the actual regime.

Who pays the property tax?

Property tax is established in the name of the home’s owner on 1 January of the year. In a let, it remains the landlord’s cost: it cannot be fully re-billed to the tenant.

The recoverable share: the TEOM

Only the TEOM (taxe d’enlèvement des ordures ménagères, household waste tax), which appears on the property-tax notice, is recoverable from the tenant, as a charge. The landlord claims its amount, with supporting evidence, as part of the annual charge reconciliation.

Possible exemptions

Some situations open the right to a temporary exemption, subject to conditions and formalities: new homes (partial exemption in the first years), vacant homes under conditions, or energy-saving works depending on the local authority. You must apply within the time limits.

The deduction under the actual regime

Under the actual regime for property income, the property tax (excluding the TEOM share recovered from the tenant) is deductible from taxable rent. Clear bookkeeping distinguishing the recoverable share from the deductible share avoids declaration errors.

Frequently asked questions

Does the tenant pay part of the property tax?: Only the TEOM (household waste tax), which is recoverable as a charge. The rest of the property tax is the landlord’s cost.
Is property tax deductible?: Yes, under the actual regime for property income, excluding the TEOM share recovered from the tenant. It reduces the taxable property income.
Can I be exempt from property tax when the home is vacant?: An exemption or rebate is possible for vacancy under strict conditions (duration, a cause beyond your control, an application), to be requested from the tax authorities.