物業印花稅

Whether the tenancy agreement is stamped or not has nothing to do with the deductability of the expenses for profits tax purposes. The expenses are deductiable if these are wholly, exclusively and necessarily for the production of income of the company.
To make it a valid legal document, a tenancy agreement must be stamped. If not, in case of dispute, the unstamped agreement could not be put in front of the judge as this will not be regarded as a legal evidence/ document.