The Roads Fund constitutes of fuel levy which is a fee charged on every litre of petrol and diesel.
The levy is collected, on behalf of the Roads Fund Administration by the Malawi Revenue Regulatory Authority (MERA) from companies that import petrol and diesel into the country.
Fuel levy is the biggest source of revenue for the Roads Fund and it accounts over 85% of the Roads Fund annual income.
The current fuel levy rates (effective 16th October 2021) are MK126.54 per litre for petrol and MK123.13 per litre for diesel.
MERA remits the fuel levy directly to the Roads Fund account on agreed timelines.
The table below shows the annual international transit fee collections for the past five years:
| Period | 2022/2023 | 2021/2022 | 2020/2021 | 2019/2020 | 2018/2019 |
| MK Billion | MK Billion | MK Billion | MK Billion | MK Billion | |
| Fuel Levy | 67.09 | 38.254 | 36.384 | 42.429 | 37.124 |
| Increase | 75.38% | 5.14% | -14.25% | 14.29% |