• The Tanzanian National Roads Agency - TANROADS;
• The Local Authorities under the Prime Minister's Office for Regional Administration and Local Government - PMORALG; and
• The Ministry of Infrastructure Development – MOID.

TANROADS currently receives 63% of the distributable amount after the Roads Fund Board has covered its own administration costs, PMORALG receives 30% and the Ministry of Infrastructure Development (MOID) receives 7%.

In terms of the Road Tolls (Amendment) No.2 Act of 1998 paragraphs 5 (4) (d) & (e), the Roads Fund Board is required to collect, disburse and monitor the Roads Fund. The Act further prescribes that at least 90% of the funds should be used for road maintenance and related administrative costs, with not more than 10% being allocated to Development work.