Revenue stamps of Malta

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.

These exist unappropriated for use as general-duty revenues, or with additional inscriptions indicating a specific use; Applications, Contracts, Registers or Stocks & Shares.

Malta also had specific stamps for Workmen's Compensation (1929–1956), passport fees (1933–1972), National Insurance (1956–1978) and Airport Charge (1975–1988).

[4][5] In around 1904, a 3d postage stamp depicting King Edward VII was issued with a local Revenue overprint.

[4] Postage stamps remained valid for fiscal use until 1926, when a law was passed limiting their use for postal purposes only.

The general-duty revenues were unappropriated (with the tablet left blank); for issues appropriated for a particular use see the "Key types" section below.

[4] The general-duty revenues issued from 1926 onwards were designed as key types, having a tablet at the bottom where an additional inscription could be printed to indicate a specific use.

[7] The Workmen's Compensation Ordinance (WCO) was an insurance that covered injuries and other accidents at work, and it was introduced on 29 April 1929.

Therefore, National Insurance (Maltese: Sigurtà Nazzjonali) stamps were required and old stocks of WCO issues were surcharged with new values.

[4] National Insurance stamps were withdrawn in 1978, after which NI contributions were paid directly to the Inland Revenue Department.

[4][3] A new design inscribed FEE PAID was issued in 1969, and these were printed in a range of different colours with the value in black.

Early issues consisted of long strips which depicted the British coat of arms and were inscribed EXCISE DUTY in English and DAZJU in Maltese.

[4] In 1972–1973, smaller designs depicting the post-independence coat of arms and denominated in the Maltese lira were issued.

A new series with a similar design but with the inscriptions altered to SISA in Maltese and EXCISE in English was introduced in around 1995.

[12] In around 2006, stamps inscribed EXCISE DUTY PAID and printed on silver foil incorporating a security hologram were introduced, and these exist in two designs.

[4] From the 1950s to the 1980s, cinema, theatre and football match tickets had an excise imprint indicating that a form of entertainment tax had been paid.