Revenue stamps of Dominica were first issued in 1877, when the island was under British rule. Dominica issued very few revenue stamps, but dual-purpose postage and revenue stamps were widely used for fiscal purposes.[1]
Between 1877 and 1879, postage stamps which depicted Queen Victoria were issued with a REVENUE overprint which was applied by De La Rue in London. Three denominations were issued: 1d, 6d and 1/-, and in 1888 the 1d value was reissued with a different watermark. In 1888, the 1d rose postage stamp was also issued with a locally produced Revenue overprint.[1]
Despite the overprints, the revenue stamps issued between 1877 and 1888 were also valid for postal use, and due to this they are regarded as postal fiscals.[2]
The island used various impressed duty stamps in the 20th century.[1]
Revenue stamps of the Leeward Islands, which were issued for use throughout the British Leeward Islands between 1882 and the 1930s, were also valid in Dominica.[3]