Updated Blog: October 15, 2025.
- thailandrevenues
- Dec 17, 2024
- 14 min read
Updated: Oct 15
My newly acquired stamps during the past two months.

Entertainment tax receipt dated October 9, 1945, purchased on eBay for $99. Cash receipt of the Dairy Industry Co. Ltd. for food items of Baht 8,50. Tax 20% or Baht 1.70 for a total of Baht 10.20
In 1945 the category of Entertainment was expanded to hotel and restaurant receipts in order to create more income for the government. The purple stamp, 4th from the left, is a general revenue stamp to pay the document fee. The first stamp from the left, the 1 Baht is from the first series while the rest is from the second series.
Sold on eBay (not my stamps).

Thailand Match revenue stamps around 1970. 3 of the stamps are provisional Match tax revenues, surcharged on Tobacco stamps. The surcharge reads Match tax, no more than 60 matches. The top right green stamp is the last issue of 1973. This lot just sold on eBay for $25.

General revenue 2013-2020, block of 20 baht stamps with horizontal mis-perforations. Sold on eBay for $10. These stamps are printed by the Bank of Thailand, Note Printing Works. In the 39 years of yearly print runs, I have never seen a single printing error. If you are lucky, you will see occasionally a perforation error like in the block
pictured.

Thailand Beasts of Burden revenue stamps 1967. Full set of yellow registration, green transfer and red branding, just sold on eBay for $12. The red stamp was till 15 years ago only known from a Royal Gazette announcement but was never seen by any collector. When it finally appeared on the market, the first copy sold for $100++. For my own copy I paid 2 years ago about $80 and now it dropped to $12 for the full set.
Article: The Introduction of General revenue stamps in 1933, written by Jos Sanders and published in issued in The Thai Times, August 2024. pages 32-33.

This article does replace a draft article written by me and previously published on my website. To see the complete article, click HERE.
My Thailand Revenue Catalog edition 2025.

I am finishing up the last 3 chapters of the Thailand Revenue Catalog edition 2025.
These chapters are Domestic Alcohol stamps, Imported Alcohol stamps and Tobacco stamps. All already updated chapters can be found on the homepage of my website or by clicking HERE.
I have some requests for a printed version of this catalog. It will be around 320 pages and price of around $35. Let me know if you are also interested in the printed version by filling in the form of "Submit Your Questions" on the home page. When I am ready to print, I will contact you with final price and other details and you can make your final decision.
Below is my Blogpost from August 31, 2025.
My newly acquired stamps during the past two months.

Occupation revenues of Kelantan 1944, value $2/ Purchased at Eurseree for baht 17,050 or $525.
Used with cancellation punch holes and rubberstamped "State of Kelantan Treasury". Rare stamps only known in small quantities except the 8c blue. which is scarce. More stamps of this set can be found in My Collection by clicking HERE.

Beverage revenue stamps, purchased on eBay for $12.
The top stamp is a Domestic Alcohol stamp surcharged on the right for drinks between 200-300 cc. The stamp is modified to become a non- alcoholic beverage stamp, with in the middle printed in Thai language "non- alcoholic beverage stamp, discounted tax rate"
year of use around 1990. These stamps are scarce and seldom offered on eBay.
Sold on eBay (not my stamps).

Court and Land fee revenue. The 80- baht highest value of the 1906 bicolored long green issue, sold on eBay for $242.
A beautiful and rare stamp.

Agriculture sugar tax 1908 blue and brown. Sold on eBay for $16.
This is a very low price; the actual market price should be around $100.
Since May 2025, the sales prices for Thailand revenue stamps dropped significantly due to economic uncertainties.
Eurseree Auction #70, Bangkok August 9-10, 2025


The sales price of baht 20,000 plus commission of baht 2,000 or total of $660. This is more than 40% below past market values.
New Playing Card revenue discovery.

Thanks to Devendra Pandey to let me use his pictures.
Article: Thailand's Erawan Court Fee and Land Transaction Revenues 1915 - 1984. Written by Jos Sanders and published in the magazine of the Revenue Society,
The Revenue Journal, August 2025, pages 5-11.

Edited end updated article previously written by Richard Blakeney and published in Thai Philately Summer 2002. This article explains in detail how to distinguish the various issues from this long running series of Court and Land Fee stamps. To read the full article, click HERE.
Thailand Revenue Stamp Catalog Edition 2026. Chapter 15 - Non- Alcoholic Beverage revenues.

The old chapter 15 in the Revenue Catalog edition 2019 on Beverage Stamps is now partly updated. The old chapter in edition 2019 is split in 3 separate chapters. Chapter 15 non - Alcoholic Beverages, Chapter 16 Domestic Alcoholic Beverages and Chapter 17 imported Alcoholic Beverages. The new 2026 edition Chapter 15 of Non-Alcoholic Beverages is now posted in My Catalog on my website. The 31 pages show the stamps in chronological issue order. The see the updated 2026 chapter, click HERE.
My own collection of Non-Alcoholic Beverage stamps now posted on my website

In addition to the new chapter 15 posted in My Catalog, I have posted my own collection of the Non-Alcoholic Beverage stamps on my website under My Collection. To see my 34 pages collection, click HERE.
Thailand Philatelic handbook Volume 10, Official Government Envelopes of Thailand. Unfinished book edition 2018

I have posted on my website a total of 12 Philatelic Handbooks on Thailand related subjects. except 1 book Volume 8 all other 11 books are non- revenue stamps related.
All 12 books are written by Richard (Dick) Blakeney and can be found by clicking HERE.
When Richard Blakeney passed away in July 2019, he was working on his 13th book, covered in Volume 10. He only finished 1 chapter.
In order to have a complete posting of all his writings, I post the Chapter HERE.
Below is my Blogpost from June 25, 2025.
My newly acquired stamps during the past month.

Agriculture stamp, yellow, perforation 13.5 with red overprint showing the so-called Chinese man. Purchased on eBay for $13.
The overprint seems to have the shape of a person, there are 2 Chinese symbols inside, with unknown meaning. Possible, the symbols represent the name of some high level Chinese official.

Acquired through private transaction. 5 full sheets of the King Rama 5, monogram essays, issued around 1875. In the colors purple. red, blue, green and violet blue. Very rare in full sheet, with the last sheet, the violet blue, seldom seen.
Sold on eBay (not my stamps).

Partial set of the 1887 King Rama 5 Portrait stamps. Sold on eBay for $143.
This is a very high price since the yellow Salung stamp, which is the rarest, is missing.

Local registered postal cover 1953 send from Pak Phanang with a 25 satang blue Health and Education charity stamp. sold on eBay for $34.
The series of 9 Health and Education stamps issued in 1953 were originally intended to be used as charity stamps. However soon after issuing,
they became a mandatory tax and multiple kind of different documents. The shown postal item is one of the very few original intended uses as charity stamps. Quite a rare item.
Thailand Revenue Stamp Collectors: Richard (Dick) Blakeney.

The late Richard (Dick) Blakeney (19??- 2019) was born in the USA. After his retirement around 1990, Richard moved permanently to Thailand, and he dedicated his life to collect and study Thailand related philatelic material. He collected not only postage stamps but literally everything related to stamps. This included registration labels, cancellations, Cinderella stamps, Thai Post Offices pictures and his greatest passion, revenue stamps. On all these subjects, he published 12, groundbreaking Thailand Philatelic handbooks. All of these handbooks are posted on my website at the bottom left of the homepage. His revenue stamp handbook is being updated by me to the Thailand Revenue Stamp catalog, edition 2025. Also, this new 2025 edition catalog is posted on the homepage of my website, top left.
Richard exhibited various of his collection interests. His Thailand revenue exhibit is posted below, and his Thai revenue Tobacco and Beverage exhibit will be posted in my July 2025 blog update. To read more details on Richard Blakeney, click HERE.
Thailand 2013 Exhibition Revenue Collection: Richard Blakeney.

Richard Blakeney's revenue collection, 5 frames or 80 pages shown at the 2013 Bangkok stamp exhibition can be seen HERE.
The exhibit did win a Large Silver medal at 75 points.
Although Richard had limited financial means, his huge knowledge enabled him to acquire some impressive material.
On the left is a mint never hinged 1893 Court Fee stamp. the basic stamp is a 1887 Portrait Rama 5 stamp, surcharged for Court Fee purposes to the very high value of 1 Chang, The purple color surcharge makes this mint stamp unique. Only 1 other purple surcharged Chang stamp is known with a used stamp on document.
Article: Thailand's Long Green Rama 5 Court Fee and Land Transaction Revenues, 1897-1938. Written by Jos Sanders and published in the magazine of the Revenue Society, the Revenue Journal, March 2025, page 88 - 92.

This article was previously posted on my website in draft form. It is now published in the March 2025 issue of the Revenue Journal of the Revenue Society (formerly called the Revenue Society of Great Britain). To read the article you can go to Featured articles or by clicking HERE.
Thailand Philatelic handbook Standard Envelopes issued by C.A.T & Thailand Post.

Posted is the complete Handbook Volume 9 Edition 1, dated 2018. Written by Richard Blakeney.
This is the last of the 12 books on Thailand Philatelic topics Richard Blakeney published before he passed away in July 2025.
All 12 books are now freely available on my website, bottom left on the home page.
To access the book, click HERE.
Below is my Blogpost from April 25, 2025.
My newly acquired stamps during the past month.

Beast of Burden 35 satang green imprint stamp block for transfer of the animals.
Purchased in Eurseree auction 69 for $80.
Rare imprint block with the imprint; Local Printing Department of Provincial Administration.
This department is part of the Ministry of Interior. In August 2024, I bought a similar yellow stamps imprint blocks, beast of burden branding.

Used block of 6 of the Salung value agriculture stamps color brown perforation 13,5
Purchased on eBay for $50. Used blocks of agriculture stamps are rare.

3 empty packages of Battle Gong cigarettes. Purchased on eBay for $30
These are very early 1945-1955 cigarette packages for domestic produced cigarettes. I will use them to enhance my collection of Tobacco revenue stamps.

Printed around 1935, a 5 baht, Waterlow printed Erawan court Fee stamp, with Specimen overprint, non-issued color Sold on eBay for $36. This is not a proof or essay. Waterlow printed this kind of stamps using existing plates as printing samples to give to new potential customers, like trade skill samples.

Match stamp on wrapper around 1970. Sold on eBay for $6.
Wrappers were around 10 small boxes of matches. The low-quality wrapper paper has a high level of chemicals which can damage the stamps if kept in a high humidity environment.

Second issue agriculture stamp value 1 baht, sold on eBay for $26.
Printed by Giesecke Devrient in Germany and used in 1897. These stamps are scarce for mint copies. but rare for used copies.
Eurseree Auction 69, held in Bangkok Nov 30 - Dec 1, 2024.
Of the 40 revenue lots in this auction, 28 lots were sold and 12 lot unsold.
Some of the highlights of this auction, prices in picture are without the 10% buyer's premium.
Auction results can be found at www.eurseree.com


Sold for $1075 including buyer's premium.


Sold for $2,325 including buyer's premium.


Sold for $1,600 including buyer's premium.
This lot has postage stamps of 1 att attached as provisional Court Fee stamps

Sold for $1,625 including buyer's premium.
This lot has postage stamps of 1 att attached as provisional Court Fee stamps
Featured article: Thailand Entertainment Revenues - An Update, Part 2 of 2 By Jos Sanders.

Published in the Revenue Journal of March 2018. This is a good summary of the third, fourth and fifth series of Entertainment revenue stamps, covering 1949-1985. To read the article click HERE.
My own collection of Entertainment revenue stamps now posted on my website part 2.

I posted part 2, 1949-1985 on my website under "My Collection" This are 60 pages with the third, fourth and fifth issue. It does match with the above featured article, covering the same time period.
To see this collection, click HERE.
Thailand Revenue Stamp Catalog Edition 2025. Chapter 9 - Entertainment Tax.

Chapter 9, Entertainment Duty is now updated from the previous 2019 edition. This is a similar posting as in my March 2025 blog. It is here again to help with reading my featured article. The complete chapter of 5 pages can be found under My Revenue Catalog 2025 or by clicking HERE.
Thailand Philatelic book Thailand Revenue Stamp Handbook edition 2019.

This Revenue Handbook was previously posted on the top left of my homepage. However, it is now nearly completely replaced by Revenue Stamp Catalog edition 2025. As reference for future use, I post the edition 2019 HERE.
It can also be found at the bottom of the homepage under philatelic handbooks.
Below is my Blogpost from March 15, 2025.

Entertainment revenues second series used 30/11/1948 in the Trocadero Hotel in Bangkok.
Sold on eBay for $57. Used Entertainment stamps showing the name of the hotel they are used in are rare.

Social security proofs 1955 printed by the American Bank Note Company.
Purchased a total of 4 proofs on eBay for
$ 275. These proofs are very rare, especially the one shown in black without value indication in the tablet.

Purchased in the south of Thailand. Small plastic bag with loose Tobacco with an orange Tobacco stamp. Price per bag $0.25
The orange stamp does not have a value indication, but the implied rate is 10 satang or $0.03.
For sale on eBay (not my stamps).

Rental receipt 1943 in Kedah Malaya with 2 stamps of 3 cents each of the postal issue. For sale on eBay for $300, not sold.
In 1943, Kedah (Syburi) had no revenue stamps and postal stamps were used instead. Receipts of Kedah are rare.
Auction 69, held in Bangkok March 29-30, 2025.

The new Eurseree auction will be on March 29-30 held in Bangkok Thailand.
40 Thai revenue related lots or for sale amongst many other items.
The Eurseree website can be found HERE.

Featured article: Thailand Entertainment Revenues - An Update, Part 1 of 2 By Jos Sanders.

Published in the Revenue Journal December 2017. This is a good summary of the first and second series of Entertainment revenue stamps, covering 1939-1948. To read the article click HERE.
Thailand Revenue Stamp Catalog Edition 2025. Chapter 9 - Entertainment Tax

Chapter 9, Entertainment Duty is now updated from the previous 2019 edition. This is a similar posting as in my February 2025 blog. It is here again to help with reading my featured article. The complete chapter of 5 pages can be found under My Revenue Catalog 2025 or by clicking HERE.
My own collection of Entertainment revenue stamps now posted on my website.

I posted part 1, 1939-1948 on my website under "My Collection" This are 26 pages with the first and second issue.
To see this collection, click HERE.
Part 2, 1949-1984 will be posted in April 2025.
Additional, non-revenue related, Thailand Philatelic book posted.

The Philatelic Handbook Volume 5, fourth edition 2018 is now posted on the website. Written by Richard Blakeney. It contains all information on Thailand's Money Orders and other Mail Markings.
You can find the book near the bottom of the home page or by clicking HERE.
Below is my Blogpost from February 2025.
My newly acquired stamps during the past month.

I acquired cross gutter blocks from another collector. These are 1949, 3rd series of entertainment stamps, printed by Thomas De La Rue in the UK. Printed in sheets of 400 stamps with 4 panes of 100 with horizontal and vertical gutters in-between.
These cross gutter blocks, showing both the horizontal and vertical gutter are unique, only 1 set exists.
The sheets of 400 were normally cut by the printer in individual panes of 100 stamps before being shipped to the customer.
I now do have the 5, 10 and 25 satang and the 1 and 5 baht (shown in the picture) in cross gutter format.
The highest value of the set of 6 stamps, the 10 baht was not found in the archives in a sheet of 4 panes, so it's not clear how that value of 10 baht was printed.
Revenue stamps sold during the past month. (not my stamps).
Both December 2024 and January 2025 had hardly any sale of revenue stamps on eBay, even less than usual.

Long Green Court Fee stamps 1897, sold on eBay for $81.
3 high values of 10, 20 and 40 baht, in good edition and quite scarce.
Article: Thailand Court Fee and Land Transaction Revenues, 1887-1898. Written by Jos Sanders and published in the Revenue Journal of December 2024.
December 2024.

This article was previously posted on my website in draft form. It is now published in the December 2024 issue of the Revenue Journal of the Revenue Society (formerly called the Revenue Society of Great Britain). To read the article you can go to Featured articles or by clicking HERE.
Thailand Revenue Stamp Catalog Edition 2025.
Chapter 9 - Entertainment Tax chapter posted.

Chapter 9, Entertainment Duty is now updated from the previous 2019 edition. The complete chapter of 5 pages can be found under My Revenue Catalog 2025 or by clicking HERE.
Thailand Charity stamps used on revenue documents.



Charity anti-tuberculosis stamps on revenue documents. Between 1950 and 1970 various charity stamps can be found on documents in addition to regular revenue stamps. I believe, but I am not sure that addition of these stamps was mandatory.
Additional, non-revenue related, Thailand Philatelic book posted.

The Philatelic Handbook Volume 4A, edition 2012 is now posted on the website. Written by Richard Blakeney. It contains all information on Thailand's Registered Mail Markings.
You can find the book near the bottom of the home page or by clicking HERE.
Below is my Blogpost from January 2025.

32 copies of the blue green two salung Agriculture stamp. Perforation 13.5 and issue date around 1885. Sold on eBay for $84.
After soaking off lots of backing paper and screening out the defective stamps. I have 23 stamps left. I put 5 of them in my collection, see below.

Revenue stamps sold during the past month. (not my stamps).

Documentary War relief stamp, 1942, value 5 baht. Sold on eBay for $12.
This is the highest value in the set, the size is very large, and the stamp is quite scarce.

A large block on paper of 40 Court and Land Fee stamps, value 500 baht each, used in 1983. Sold on eBay for $22.
The stamps seem to be the highest value of the Thomas De La Rue series, printed in 1969. 40 stamps of baht 500 represents a tax of baht 20,000, a very high amount. Large blocks of these high value Court and Land Fee stamps are quite common.
Court and Land Fee stamps were no longer used starting 1984
Thailand Revenue Stamp Catalog Edition 2025.
Chapter 2 - Court and Land Fee Stamps Chapter Posted.

Chapter 2b- Court and Land Fee stamps is posted om my website, under Thailand Revenue Stamp Catalog. This chapter is 22 pages, and I tried to put pictures for every stamp in the listing. You can also access the chapter by clicking HERE.
This chapter does replace the 2019 edition chapter. My work is 2 years behind planned schedule because I was struggling to learn to use Microsoft Word.
I would like to get feedback on how you view the looks of Chapter 2. Now with my first chapter finally done, I plan to finish the 2025 edition by middle of this year,
My own collection of Documentary, Standing Nurse and Standing Buddha stamps now posted on my website.

My own 27-page collection of these Documentary stamps are now posted on my website under My Collection. You can also access by clicking HERE.
Then click on Documentary stamps, Standing Nurse & Standing Buddha.
Most of the gutter blocks of the Standing Nurse stamps are unique. They come from the Thomas De La Rue archives
Article: Thai Charity Stamps, KSS Program. Written by Alan Cameron in the Thai Times 2012.

Interesting article on the so called KSS charity program. Fits well with my just posted Standing Nurse and Standing Buddha Documentary stamps. To access the article, click HERE.
The past 25 years in Thailand revenue collecting, part 5.
The Social Security revenue stamps, surcharged for Match Tax.

The Social Security stamps printed in 1955 by the American Bank Note Company were never issued because the program was cancelled. However, in the early 1960's, these stamps were surcharged to 50 satang under the KSS charity program, to be used as Match tax stamps. The 50 satang on 30 baht orange was thought never to be overprinted and was never seen. Of the 50 satang on 5 baht red only 2 copies were known.
Around 2012, 4 stamps of the orange 50 satang on 30 baht came on the market all at the same time. I sold 2 of the copies for $350 each around 2018.
Discoveries of new Thailand revenue stamps continues till today.
Additional, non-revenue related, Thailand Philatelic book posted.

The Philatelic Handbook Volume 2, edition 2012 is now posted on the website. Written by Richard Blakeney. It contains all information on Thailand Licensed Post Offices.
You can find the book near the bottom of the home page or by clicking HERE.
the old blogposts from December 2024 - August 2023 can be seen just to the right of this Blog post.
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