Revenue stamps of Turkey

Numbers according to Suleymaniye, Emir Erray (March 2010), Revenue stamps of Ottoman Empire.

Tughra of Sultan Abdülaziz (Reign: 1861–76).

Tughra of Abdul Hamid II (Reign: 31 August 1876 – 27 April 1909).

Tughra of Mehmed V Reshad (Reign: 27 April 1909 – 3 July 1918).

English: Revenue stamps of Turkey, grouped by function. Mixed usage of revenues on documents is common.

Nederlands: Turkse fiscaalzegels, gegroepeerd per functie. Gemengd gebruik van zegels voor verschillende doeleinden is normaal.

Stamped paper

Receipts

Sultan Abdül Hamid II.

1904, Tughra Abdül Hamid II.

• 
  20pa black (№ 149)

Fixed fees

Sultan Mehmed V Reshad

1909, Tughra Mehmed V Reshad.

• 
  10pa carmine (№ 161)

Cigarette papers

1916

Authorized for cigarette papers in the city of Adana. Perforated 11.5.

• 
  5 paras unused. (№ 303)
• 
  5 paras used. (№ 303)

Consular

1882-1907

• 
  1882-1883, 20 paras used. (№ 422)
• 
  1882-1883, 5 piasters used. (№ 423)
• 
  1882-1883, 20 piasters used. (№ 425)
• 
  1882-1883, 50 piasters unused. (№ 426)
• 
  1885, 5 piasters used. (№ 429)
• 
  1889, 20 paras used. (№ 437)
• 
  1889, 50 piasters used. (№ 442)
• 
  1892, 20 paras used. (№ 444)
• 
  1892, 10 piasters used. (№ 446)
• 
  1892, 20 piasters used pair. (№ 447)
• 
  1907, 10 piasters used. (№ 456)
• 
  1907, 10 piasters used. (№ 457)
• 
  1907, 20 piasters used. (№ 458)
• 
  1907, 50 piasters used. (№ 459)
• 
  1907, 50 piasters used. (№ 459)

Court fee

1889-1912

1889-1890: Tughra Abdul Hamid II. 1910-1912: Tughra Mehmed V Reshad.

• 
  1889-1890, 5pi used (№ 525)
• 
  1889-1890, 20pi used (№ 526)
• 
  1889-1890, 5pi (2), 50pi used on fragment (№ 525, 527)
• 
  1910, 5pi used (№ 539)
• 
  1910, 5pi used (№ 540)
• 
  1912, 10 pa used (№ 546)
• 
  1912, 5pi used (№ 548)
• 
  1912, 50pi sheet of 25 (№ 551)
• 
  1912, 100pi sheet of 16 (№ 553)

Expenditure fee

1926

• 
  5 kuruş green, used. (№ 6171)
• 
  10 kuruş green, used. (№ 6172)
• 
  20 kuruş brown, used. (№ 6173)
• 
  50 kuruş brown, used. (№ 6174)
• 
  1 lira blue, used. (№ 6175)
• 
  Document with 5 piasters. (№ 6156)
• 
  10 kuruş and 5 piasters used pairs (№ 6172, 6189)
• 
  Notary document with № 6172, 6189
• 
  Notary document reverse

Fixed fees

1890-1905

Tughra Abdül Hamid II. 1890-1891 exists with watermark 'Varak-i pul' in Ottoman (#596-601) or without watermark (#590-595).

• 
  1890-1891, 10pa used. (№ 590)
• 
  1890-1891, 3pi used. (№ 594)
• 
  1890-1891, 10pa watermarked, used. (№ 596)
• 
  1890-1891, 20pa watermarked, used. (№ 597)
• 
  1890-1891, 1pi watermarked, used. (№ 598)
• 
  1900, 10pa used. (№ 602)
• 
  1900, 20pa used. (№ 603)
• 
  1900, 1pi used. (№ 605)
• 
  1900, 10pa used. (№ 602) on 1908 telegraph receipt
• 
  1900, 10pi used. Top value of the 1900 issue. (№ 608)

1909-1916

1909-1914 Tughra Mehmed V Reshad. 1915-1916 Tughra Muhammed El-Gazi.

• 
  1909, 2pa used. (№ 622)
• 
  1909, 2pa used. (№ 622)
• 
  1909, 20pa used. (№ 625)
• 
  1909, 20pa used. (№ 625) on a 1913 cheque from the Anglo-Palestine Company
• 
  1910, 10pa used. (№ 636)
• 
  1910, 1pi used. (№ 638)
• 
  1910, 3pi used. (№ 640)
• 
  1915-1916, 2pa used. (№ 642) Overprint in Russian, probably 'Парикм(ахерская)' - 'barbershop'.
• 
  1915-1916, 5pa used. (№ 644)
• 
  1915-1916, 5pa sepia used. (№ 645)
• 
  1915-1916, 10pa used. (№ 646)
• 
  1915-1916, 20pa green used on document. (№ 648)
• 
  1915-1916, 20pa used dark green. (№ 650)
• 
  1915-1916, 20pa used dark green. (№ 650)
• 
  1915-1916, 1pi used. (№ 651) on an Eastern Telegraph Company receipt Pera Station
• 
  1915-1916, 1pi used. (№ 652)
• 
  1915-1916, 1pi dark mauve used on document. (№ 652)

General revenue

1921-1925

Stamps are either perforated (12) or rouletted in lines.

• 
  1921, 2.5pi used. (№ 735)
• 
  1925, 6pa used perforated. (№ 6178)
• 
  1925, 15pa used. (№ 6179)
• 
  1925, 1pi used. (№ 6183)
• 
  1925, 3pi used. (№ 6186)
• 
  1925, 3pi used. (№ 6186)
• 
  1925, 5pi used, perforated. (№ 6189)
• 
  1925, 5pi used. (№ 6189)
• 
  1925, 50 pi and 2,5 liras used. (№ 6200, 6207)
• 
  document with revenues (№ 6186, 6200, 6207), front
• 
  document with revenues (№ 6186, 6200, 6207) reverse

Hejaz Railway

Workers building the Hejaz Railway, ca. 1905.

Hejaz Railway map in 1914.

1905-1913

• 
  1905, 1pi brown, used. (№ 5245)
• 
  Document ca. 1912 bearing 1pi pair and 10pa. (№ 5250, 4724)
• 
  1912-1913, 1 pi red, used. (№ 5253)
• 
  1912-1913, 1 pi red, used. Black overprint "Muayene-li" (examined). (№ 5255)

1914-1915

• 
  1914, 2 piasters red, used. Black overprint "Muayene-li" (examined). (№ 5262)
• 
  1914-1915, 1 piaster green and red, used. (№ 5264)
• 
  1914-1915, 1 piaster dark green and red, used. (№ 5265)
• 
  Document with 20 paras and 1 piaster pair. (№ 4735, 5264)

1917-1918

• 
  1917, surcharge 10 paras on 1 piaster green-red, used. Also used as emergency currency. (№ 5267)
• 
  1918, surcharge 20 paras on 1 piaster brown-red, unused. (№ 5279)
• 
  1918, surcharge 2 piasters on 1 piaster brown-red, used. (№ 5279)
• 
  1918, surcharge 2 piasters on 1 piaster brown-red, unused pair. (№ 5279)
• 
  1918, surcharge 1 piaster on 1 piaster brown-red, used. (№ 5283)
• 
  1918, surcharge 2 piasters on 1 piaster brown-red, used. (№ 5284)
• 
  Document with 10 paras and 2 piasters surcharge on 1 piaster. (№ 4733, 5279)

Immigration

1890

• 
  20 paras brown, unused. (№ 5020)

Matches

1914

• 
  10 paras on 1 para orange. Naval league stamp overprinted paradir / kibrit ve kav bandrolu. (№ 5056)

Navy League 1914

1914 naval war ships.

• 
  1pa orange. (№ 4958)
• 
  2pa blue. (№ 4959)
• 
  5pa green, used. (№ 4960)
• 
  10pa brown, used. (№ 4961)
• 
  40pa red-brown. (№ 4962)

Newspaper and advertisement

1891

Tughra Abdül Hamid II.

• 
  2 paras light blue, used. (№ 5105)
• 
  2 paras light brown, used. (№ 5106)

1912

• 
  2 paras light blue and red, used. (№ 5098)

Public notices

1918

Used for the Istanbul municipality.

• 
  10 paras purple, used. (№ 4382)

Receipt and acquittances

1888-1914

Blue or black overprint ('Devair-I Resmiyle Makbuzuna mahsus') on 1878-79 transaction revenues, Tughra Abdul Hamid II.

• 
  1888. 10pa brown and yellow, blue overprint, used. (№ 4795)
• 
  1888. 10pa pale brown and yellow, blue overprint, used. (№ 4796)
• 
  1888. 20pa brown and yellow, blue overprint, used. (№ 4797)
• 
  1888. 10pa brown and yellow, black overprint, used. (№ 4799)
• 
  Receipt with 1888 10pa revenues, front
• 
  Receipt with 1888 10pa revenues (№ 4796), reverse
• 
  1891. 10pa (№ 4802)
• 
  1891. 10pa (№ 4803)
• 
  1891. 10pa rouletted (№ 4803)
• 
  1905. 20pa on fragment (№ 4804)
• 
  1914. Receipt with 20pa (№ 4808)

Sales tax

These stamps were issued with a vendor and customer part. The separate part is catalogued X, the two parts together Y. Issued from 1923 to ca. 1926, catalogue numbers 6211-6237.

• 
  1923. 1.5pi used on 1927 receipt. (№ 6212X)

Transactions, proportional fee

1875-1876

Sultan Abdül Aziz I ca. 1870.

Tughra Sultan Abdülaziz. For use in provinces.

• 
  10 paras red and yellow. (№ 4485)
• 
  10 paras red and yellow. (№ 4485)
• 
  20 paras red and yellow. (№ 4488)
• 
  2 piasters red and green. (№ 4492)
• 
  3 piasters red and green. (№ 4493)
• 
  4 piasters red and green. (№ 4494)
• 
  5 piasters red and green. (№ 4495)
• 
  7.5 piasters red and green. (№ 4496)
• 
  15 piasters red and green. (№ 4498)
• 
  20 piasters red and green. (№ 4499)
• 
  37.5 piasters red and green. (№ 4501)

1878-1879

Tughra Abdül Hamid II

• 
  10 paras brown and yellow, used in the Austrian Post Office of Preveza. (№ 4513)
• 
  10 paras brown and yellow, used in Alexandria. (№ 4513)
• 
  20 paras brown and yellow, used. (№ 4514)
• 
  4 piasters, red and green used. (№ 4518)
• 
  5 piasters, red and green used. (№ 4519)
• 
  7.5 piasters, red and green used in Constantinopel. (№ 4520)
• 
  15 piasters, red and green used. (№ 4522)
• 
  20 piasters, red and green used. (№ 4523)
• 
  25 piasters red and green, used in Constantinopel. (№ 4524)
• 
  1 piaster watermarked, red and green used. (№ 4538)
• 
  1 piaster watermarked, red and green used. (№ 4538)
• 
  2 piasters watermarked, red and green used. (№ 4539)
• 
  20 paras, blue and black used. For use in provinces. (№ 4545)
• 
  2 piasters, rose and black used. For use in provinces. (№ 4547)
• 
  1879, 3 piasters brown and yellow, used. (№ 4571)

1890

Tughra Abdul Hamid II. For use in provinces.

• 
  10pa black, used (№ 4582)
• 
  10pa bistre, inverted cancel (№ 4583)
• 
  10pa bistre, telegraph cancel of Pera (№ 4583)
• 
  10pa bistre, used pair (№ 4583)
• 
  10pa pale brown, used (№ 4584)
• 
  1pi pale brown, used (№ 4589)

1899

• 
  10pa pink, detail of left inscription (№ 4635)
• 
  10pa pink, used. For transactions to 100 piasters. (№ 4635)
• 
  2pi green, used. For transactions between 2,001 and 4,000 piasters. (№ 4639)

1910

Tughra Mehmed V Reshad.

• 
  10pa pink, detail of left inscription (№ 4680)
• 
  10pa pink, used. For transactions to 100 piasters. (№ 4680)
• 
  1pi violet, used. For transactions between 1,001 and 2,000 piasters. (№ 4682)
• 
  2pi green, used. For transactions between 2,001 and 4,000 piasters. (№ 4683)
• 
  10pi green, used. For transactions between 15,001 and 20,000 piasters. (№ 4689)
• 
  Document with 20pa. (№ 4681)

1912-1916

Tughra Mehmed V Reshad.

• 
  1912, 10pa carmine on yellow underprint, used. For transactions to 100pi. (№ 4724)
• 
  1916, 10pa carmine, used. For transactions to 100pi. (№ 4733)
• 
  Document with 10pa. (№ 4733)
• 
  10pi, detail of a document (№ 4746)
• 
  10pi on document
• 
  Reverse of document with 10pi revenue showing 1923 treasury tax 2 kuruş (№ 6139)
• 
  Document taxed 25.40 piasters, with 2x 20pa, 15pi and 2x 5pi. (№ 4807, 4748, 4908)

Transfer and purchase of real estate

1888-1889

Tughra Abdül Hamid II. For use in provinces.

• 
  25 piasters green and red, used. (№ 5147)

1891

Tughra Abdül Hamid II.

• 
  1 piaster black on blue paper, used. (№ 5179)
• 
  1 piaster black on blue paper, used pair. (№ 5179)
• 
  1 piaster, strip of four, black on blue paper, used. (№ 5179)
• 
  5 piasters black on blue paper, used. (№ 5181)
• 
  10 para pair, 1 piaster and 21/2 piasters black on blue paper, used. (№ 5178 2x, 5179, 5180)

1915

Tughra Mehmed V Reshad.

• 
  5 piasters black, used. (№ 5200)

Travel permits

1890

Tughra Abdül Hamid II. Overprinted (For Transit License) proportional fee revenue of 1878-79.

• 
  1 piaster red and green, used. (№ 5206)

Treasury tax

1912-1922

• 
  1912, 5 piasters used. (№ 4908)
• 
  1922, Surcharge 10 para on 10 piasters green, on issue of 1912, used. (№ 4919)
• 
  1922, Surcharge 10 para on 500 piasters brown, on issue of 1912, used (№ 4921)
• 
  1922, Surcharge 1 piaster on 10 piasters green, on issue of 1912, used (№ 4923)
• 
  1922, Surcharge 2 piasters on 5 piasters red, on issue of 1912, used (№ 4925)
• 
  Document with mixed usage 1 piaster, 2x 1 piaster and 2x 5 piasters. (№ 4737, 4906, 4908)
• 
  Reverse of a document with 2x 2 piasters. (№ 4907)
• 
  Document with 4x 1 piaster, 5 piasters and surcharge 1 piaster on 5 piasters. (№ 4737, 4908, 4916)
• 
  Document with 4x 10 paras and 3x surcharge 2 piasters on 5 piasters. (№ 646, 4925)

1923

First issue of the Turkish Republic.

• 
  2 kuruş brown, used on document (№ 6139)

A.D.P.O.

A.D.P.O. or Administration Dette Publique Ottomane (Ottoman Public Debt Administration). A.D.P.O. overprinted revenues were used in Syria, A.D.P.O. Z.O. were used in the Lebanese zone. Suleymaniye distinguishes 15 different overprint types.

Type 8 overprint

• 
  Postal receipt bearing 20pa tied by 'ALEP' cancel. (№ 5928)