• Côte d’Ivoire introduces 9% VAT on fertiliser inputs under 2026 budget
• Measure raises importer costs; fertiliser inputs were previously VAT-exempt
• Higher costs may curb fertiliser use, officials warn

Côte d’Ivoire has introduced a 9% value-added tax (VAT) on fertiliser production inputs and packaging materials. The tax authority said in a statement that the measure took effect on Jan. 17 under the 2026 budget law.

The products had been exempt from VAT until 2025, but the 2026 tax annex ended the exemptions, making them subject to VAT. The initial draft applied the standard 18% rate, but the government opted for a reduced 9% rate to limit the impact on the sector.

The new VAT is expected to raise importers’ fertiliser costs. Côte d’Ivoire does not produce mineral fertilisers domestically. Companies import inputs in bulk and blend them into NPK compound fertilisers, including firms such as SOLEVO and ETG.

IFDC data shows Côte d’Ivoire imported 573,123 tonnes of fertiliser in 2024. The breakdown included 32% urea, 24% potassium chloride (KCL), 14% NPK, 13% triple superphosphate (TSP), 5% diammonium phosphate (DAP), and 2% ammonium sulphate. The figures show most imports are straight fertilisers used as inputs for local blends.

Impact on fertiliser use

The VAT could curb fertiliser use if it pushes up production costs and retail prices. FAO data shows Côte d’Ivoire used an estimated 43.8 kg of fertiliser per hectare of arable land in 2023. While that is above the sub-Saharan African average, it remains below the 50-kg target set in the 2006 Abuja Declaration.

Côte d’Ivoire also pledged in 2024 at the Africa Fertilizer and Soil Health Summit in Nairobi to triple output and distribution of certified organic and inorganic fertilisers by 2034, aiming to improve access and affordability for smallholder farmers. The challenge for the government will be to balance revenue needs with industrial competitiveness and input prices, without undermining efforts to increase fertiliser use.

Stéphanas Assocle