Loi 031 du 29 December 2023 Portant loi de Finances pour l'exercice 2024, Article 21 to 23 amends the provisions of article 837 to 839 of the CGI as of 1 January 2024.
Fonds d'Intervention Rurale (FIR), which is known as the Rural Intervention Fund in English, funded by ONASA has been replaced with Le Prelevement pour la Securite Alimentaire (PSA) - known as Food Security Levy in English.
ONASA/FIR was funded by a contribution due from any natural person residing in Chad liable to civic tax or personal income tax.
The rate of the contribution was set at FCFA100 for people subject to the civic tax and FCFA 480 per annum (i.e., FCFA 40 per month) for people liable to I.R.P.P.
The contribution to ONASA is established, collected and settled in the same way as civic tax and personal income tax.
As of 1 January 2024, The Food Security Levy (PSA) is owed by:
- employees from the public sector,
- the formal private sector as well as
- Chadian employees residing abroad and contributing to the CNPS.
The rate of the Food Security Levy (PSA) is set at FCFA 400 per month and per employee referred to in article 837.
The Food Security Levy (PSA) is established, collected and settled in the same way as personal income tax.
The system will be updated soon!
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