9% VAT Imposed on Fertilisers
Côte d’Ivoire has ended the VAT exemption on inputs used in fertiliser production and packaging materials, bringing these items into the VAT net under the 2026 finance law’s tax annex. As a result, a 9% VAT now applies (effective 17 January 2026). Authorities had initially considered applying the standard 18% rate, before opting for 9% to temper the impact.
Why it matters (market impact)
Côte d’Ivoire does not produce mineral fertilisers domestically and relies on imports of straights, some used as blending inputs (notably for local NPK formulation).
AFRIQOM tracking shows Côte d’Ivoire fertiliser imports rose to ~764kt in 2025, up from ~584kt in 2024 (+31% y/y).
Cost uplift risk: moving from exemption to VAT is expected to raise landed/blending costs, with potential pass-through into farmgate affordability—a sensitivity as the state targets higher application rates (FAO-referenced 43.8 kg/ha in 2023 vs the 50 kg/ha Abuja target).
AFRIQOM watchpoints
How quickly importers/blenders re-price ex-warehouse offers.
Whether authorities introduce offsets/support to protect uptake into the 2026 cycle.
Any divergence between policy design and on-the-ground effective incidence (VAT credits, compliance, cashflow).
Timing risk: the VAT change lands as N and P raw materials are firming, amplifying the potential cost pass-through into Q1/Q2 procurement.
AFRIQOM Market Reporter
