SkatteFUNN

What types of companies are eligible for a deduction under the SkatteFUNN scheme?
All companies subject to taxation in Norway are eligible to apply for a deduction, regardless of branch of industry, size or geographic location.

When is the application deadline?
The deadline is open-ended. Applications submitted before 1 September are guaranteed processed that same year. If the project receives approval, the deduction may be applied that same year.

What size deduction may a company be granted?
Companies may receive a 20 % tax deduction of incurred, documentable expenses under the SkatteFUNN scheme. The size of the tax deduction is calculated and limited by the Norwegian Tax Administration in accordance with Section 16-40 of the Norwegian Taxation Act and appurtenant regulations.

How long does the tax deduction apply?
The deduction is awarded for a period of maximum three years, with the possibility of a one-year extension.

Read more on the SkatteFUNN scheme webpages