Egypt has overhauled its export tax regime for nitrogen fertilizers, replacing a fixed export tax with a 10 percent ad valorem duty on all nitrogenous fertilizer exports, while exempting high-purity ammonium nitrate, according to a decision published in the Official Gazette on Thursday.
New Duty Structure
The duty, calculated on the FOB invoice value, does not apply to pure ammonium nitrate with a nitrogen concentration exceeding 34.2 percent, or to shipments destined for productive enterprises in Egypt’s free zones. The new decree replaces a flat $90-per-metric-ton tax introduced in May, tying the levy more directly to prevailing export prices, which have fallen since peaking in mid-April.
Market Context
The move comes as Egypt navigates a volatile global fertilizer market. The World Bank warned in its April Commodity Markets Outlook that global fertilizer prices could rise by more than 30 percent in 2026 due to conflict-related disruptions in the Middle East and logistical risks around the Strait of Hormuz. Egypt is the world’s seventh-largest exporter of nitrogen fertilizers, according to LSEG data.
