Revenue stamps of Malta

Malta first issued revenue stamps in 1899, when the island was a British colony. From that year to 1912, all revenue issues were postage stamps overprinted accordingly, with the overprinting being done either locally or by De La Rue in London. Postage stamps also became valid for fiscal use from 1912–13, so no new revenues were issued until 1925–30, when a series of key type stamps depicting King George V were issued. These exist unappropriated for use as general-duty revenues, or with additional inscriptions indicating a specific use (Applications, Contracts, Registers or Stocks & Shares). The only other revenues after this series were £1 stamps issued in 1941, 1948 and 1954. Postage stamps remained valid for fiscal use until at least the 1970s.

Malta also used impressed duty stamps from the 1920s until these were replaced by pre-printed revenues in the 1970s. The latter were discontinued in the early 1990s. Malta also had specific stamps for the Workmen's Compensation Ordinance (1929–56), passport fees (1933–72), National Insurance (1956–76) and Airport Charge (1975–88). Excise stamps have been used to pay the tax on cigarettes since the 1930s, the tax on spirits since the 2000s, and the tax on wine since 2015. Excise imprints were also used on cinema, theatre and football match tickets from the 1950s to the 1980s.

Malta's first revenue stamps were issued on 9 August 1899, and this issue consisted of the ½d, 1d, 4d, 1/- and 5/- values from the 1885–86 postage definitive issue depicting Queen Victoria locally overprinted Revenue at the Government Printing Office in Valletta. A number of overprint varieties, including double and inverted overprints, are known on this issue. On 17 November 1899, four values from the same set were issued overprinted REVENUE (in capitals) by De La Rue in London, and eight further values from the contemporary definitives depicting Queen Victoria or pictorial scenes were issued with this overprint in 1902.

...
Wikipedia