SkatteFUNN
SkatteFUNN (Tax Deduction for Research and Development in an Innovative Business Sector) is a rights-based tax deduction scheme for Norwegian companies. You can apply for a tax deduction for 19 per cent of the costs of a research and development project. The scheme is administered by the Research Council of Norway, in collaboration with the Norwegian Tax Administration.
New requirement: You must approve role invitations before you can submit the SkatteFUNN application
Everyone who has been given a mandatory role in a SkatteFUNN application must log in to My page and confirm their role. If you do not do this, you will not be able to submit the application. The mandatory roles are project manager and organization representative.
Important: You have 7 days to approve the role in the application. If you don't approve by the deadline, you'll need to resend the invitation to confirm the role.
Who can apply for SkatteFUNN?
Companies of all sizes, industries and company types that are registered in the Brønnøysund Register Centre and are liable to pay tax in Norway can apply for SkatteFUNN. Check if your company is eligible.
How to apply for SkatteFUNN?
Here you can get tips on how to plan the project and design the application. We recommend submitting an application as early as possible in the calendar year.
How do we assess the applications?
The Research Council assesses and approves the applications for SkatteFUNN. We use the Tax Act's definition of R&D (research and development).
What happens after approval?
Here you can get an overview of what your company needs to do after they have been granted SkatteFUNN approval.
Regulations
Here we have gathered everything you need to know about legislation, financial ventures and such.
Contact SkatteFUNN
We can help you both with general questions about the scheme and with questions about the industry.