Revenue stamps of Malta

Revenue stamps of Malta were first issued in 1899, when the islands were a British colony. From that year to 1912, all revenue issues were postage stamps overprinted accordingly, that was either done locally or by De La Rue in London. Postage stamps also became valid for fiscal use in 1913, so no new revenues were issued until 1926–1930, 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 depicting George VI and Elizabeth II. Postage stamps remained valid for fiscal use until at least the 1980s.

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 Workmen's Compensation (1929–1956), passport fees (1933–1972), National Insurance (1956–1978) and Airport Charge (1975–1988). 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 around the 1950s to the 1980s.