# SKATTEFUNN: Tax Deduction Scheme for Companies with Research and Development Projects

**Funder:** Research Council of Norway
**Consortium:** No - individual company applicant
**Frequency:** Continuous
**Eligible countries:** NO
**Official call:** https://www.forskningsradet.no/en/call-for-proposals/2026/skattefunn---tax-deduction-scheme-for-companies-with-research-and-development-projects/
**Last updated:** 20 Sept 2026

## Eligibility & scope

A right-based tax deduction scheme designed to stimulate research and development activities in Norwegian companies.

## Summary

SKATTEFUNN is a tax deduction scheme for Norwegian companies undertaking research and development projects, administered by the Research Council of Norway. The scheme operates on a continuous basis with rolling deadlines, allowing companies to claim deductions on eligible R&D expenditure. Any Norwegian company can apply as long as the project involves genuine research or development activities.

## Who should apply

- Norwegian companies of any size
- Organisations conducting in-house research or development projects
- Businesses seeking to offset R&D costs through tax deductions
- Companies new to R&D or scaling existing research activities

## Key dates

- Rolling deadline, applications accepted continuously
- Continuous funding mechanism with no fixed annual deadline

## Tips for applicants

- Ensure your project qualifies as genuine R&D under the scheme's definitions; administrative and routine development work typically do not qualify.
- Document all eligible costs (salaries, equipment, materials) carefully, the tax deduction is only granted for verified R&D expenditure.
- Applications are processed on a rolling basis, so submit as soon as you have clear project scope and cost estimates.

## Frequently asked questions

### What is SKATTEFUNN and how does it work?

SKATTEFUNN is a Norwegian tax deduction scheme that allows companies to claim deductions on eligible research and development costs. It operates on a rolling basis through the Research Council of Norway.

### Who can apply for SKATTEFUNN?

Norwegian companies of any size conducting genuine research or development projects are eligible to apply.

### When is the deadline for SKATTEFUNN?

SKATTEFUNN has a rolling deadline, meaning applications are accepted continuously throughout the year rather than on fixed dates.

### What costs can be deducted under SKATTEFUNN?

Eligible costs typically include salaries for R&D staff, equipment, materials, and external R&D services directly tied to qualifying research or development activities.

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Source: [The Great Grantsby](https://grantsby.eu/grants/research-council-of-norway-skattefunn-tax-deduction-scheme-for-companies-with-2026) — EU grant monitoring for academic researchers. Always verify details on the funder's website before applying.

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