Revenue stamps of Seychelles were first issued in 1893, when the islands were a dependency of the British Crown Colony of Mauritius. The first stamps were Mauritius Internal Revenue stamps depicting Queen Victoria overprinted for use in Seychelles, and Bill stamps were also similarly overprinted. Postage stamps depicting Victoria or Edward VII were overprinted for fiscal use at various points between 1894 and 1904, while surcharges on Bill stamps were made in around 1897–98.
New stamps depicting Edward VII and George V were issued in 1906 and 1915 respectively. Some postage stamps were overprinted once again in the 1920s, but unoverprinted postage stamps were later used for fiscal purposes. In the 1980s, a single stamp was issued to pay the Passenger Service Fee, and this was replaced passenger coupons in the 1990s. Impressed duty stamps and embossed stamp papers were probably used from the 1900s to the 1960s, but have not been recorded as issued stamps. One pre-printed cheque stamp is known to have been used in the late 1960s.
Most Seychelles revenue stamps are scarce.[1]