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Research Council of Norway

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

Rolling deadline

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Catalog updated: .

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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.

Details

Funder Research Council of Norway
Consortium No - individual company applicant
Frequency Continuous
Eligible countries NO

Eligibility & scope

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

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.

skattefunnresearch-council-of-norwaytax-deductionr-and-dnorwaysme-friendlyapplied-research

Summary generated by AI based on published grant information. Always verify details on the funder's website.

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