Kenyans will continue grappling with the high tax regime as the government continues pledging future tax collections to lenders in return for new off-balance-sheet loans and, in turn, limiting its flexibility to lower taxes and offer relief to citizens in future.

Analysis by different entities shows that using taxes and levies as collateral poses risks such as the government being unable to lower levies even where there is a change in circumstances that could allow the Treasury to offer Kenyans reprieve.