Why Kenya’s Tolling Plan Is An Unjust Double Taxation That Must Be Rejected

The Ministry of Roads and Transport’s recent move to reintroduce tolls on major highways—including the Mombasa Southern Bypass, Thika Superhighway, and Kenol-Mau Summit Road—has ignited significant public concern.

This decision comes on the heels of an August 2024 High Court ruling that temporarily suspended such tolling plans, citing potential undue burdens on citizens. The court’s intervention was a response to a petition by the Consumer Federation of Kenya (COFEK), which argued that implementing tolls without comprehensive public participation and consideration of existing levies was premature and unjust.

Currently, Kenyan motorists shoulder a substantial tax burden through various fuel levies. As of January 2025, taxes and levies constitute approximately 45.8% of the price of petrol and 41.14% of diesel. This translates to motorists paying Kshs 80.91 in taxes for every litre of petrol and Kshs 69.20 for diesel.

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These charges encompass the Road Maintenance Levy, Railway Development Levy, Value Added Tax (VAT), excise duty, and other fees. The Road Maintenance Levy alone was increased by Kshs 7 to Kshs 25 per litre in mid-2024, aiming to boost annual revenue to Kshs 115 billion for road upkeep.

Introducing additional tolls without reassessing these existing levies raises concerns of double taxation. The primary justification for fuel levies is to fund road maintenance and infrastructure development.

If the government deems tolling necessary, it must first provide a transparent account of how current fuel levy revenues are allocated. Moreover, any move to implement tolls should be accompanied by a reduction or elimination of existing fuel levies to prevent overburdening citizens.

Without such adjustments, the tolling proposal appears not only redundant but also exploitative, placing an undue financial strain on Kenyans who are already grappling with a high cost of living.

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