This research is entitled "Allocation of Subsidized Fertilizer in the agricultural sector and its distribution from Distributor to Retail Kiosk to Farmer/Farmer Group level. Case study in Kayangan sub-district, Lombok Regency." The aim of this research is to analyze the fertilizer sales business, marketing costs and marketing margins for subsidized fertilizer sales by fertilizer distributor kiosks. This type of qualitative descriptive research uses a case method, where the respondents were a total of 9 fertilizer retail kiosk business units whose samples were determined using purposive sampling. The results obtained if seen from the income from fertilizer sales are very small, namely around IDR 68.2 per kg from the distributor's selling price of IDR 2,231.8 and the retail kiosk selling price to farmers follows the HET price of IDR 2,300,- The size of the income received depends on the size of the sale . In terms of price, the fertilizer marketing margin is IDR 68.2 from distributor to retail kiosk. On the other hand, fertilizer retailers sell at prices between Rp. 2300 to Rp. 2500 to farmers, this cost price includes labor and transportation in transporting fertilizer to farmers which is included in the calculation of marketing costs. The marketing margin for fertilizer sales from retail kiosks to farmers is an average of 91.07%. After knowing the total marketing margin and farmer's share in marketing channels 1, 2 and 3, it can be seen that all subsidized fertilizer marketing channels are included in the efficient marketing level. The three marketing channels are efficient based on the income of each farmer's share which is above 50 percent. In terms of marketing costs incurred, each marketing institution is still a fairly fair amount, where the distribution of profits between each marketing actor is quite fair. Any profits obtained are in accordance with the marketing function carried out.