revenuestamp

A revenue stamp is a fiscal instrument used to collect taxes, duties, or fees on documents, licenses, and, in some systems, goods. Typically an adhesive label affixed to a document shows that the required tax has been paid; in other cases an impressed or embossed stamp is used directly on the document. Revenue stamps served as proof of payment and, in many jurisdictions, helped regulate and standardize tax collection.

Historically, revenue stamps became widespread in the 18th and 19th centuries, especially within the British Empire and other colonial or modern states. They were required on legal instruments such as deeds, contracts, receipts, licenses, and court filings. Separate classes included duty or documentary stamps for specific instruments and excise or duty stamps applied to goods like tobacco, alcohol, and other taxed items. The specific rules and denominations varied by country and time period.

Design and issuance vary widely. Revenue stamps may be printed adhesives with denominations and overprints, or they may be impression stamps pressed into the document. They are collected by philatelists and fiscal historians, with catalogs noting jurisdiction, design, watermark, overprints, and known varieties.

Current status varies by country. Many regions have phased out traditional revenue stamps in favor of electronic stamping, stamp duties, or alternative tax collection methods. Some places retain stamps for certain instruments or transitional programs. Revenue-stamp collecting remains a niche field within philately and the study of fiscal history.

See also: stamp duty, fiscal stamp, documentary stamp, tax stamp, excise stamp.