Payment through the tax assessment

The payment is made through the tax assessment, either as a reduction in tax or as a payment for companies that are not in a tax position. They must claim deductions for the R&D expenses via the tax return via a separate topic card called "Tax deduction for research and development". See the Tax Administration's guidance for what you need to do in order to get a tax deduction (in Norwegian).

The project accounts must be approved by a state-authorised or registered auditor. The requirement for an auditor's certification applies regardless of whether the company is subject to the audit obligation or not. See the Tax Administration's website for more information.

The actual tax deduction may be lower or higher than what is budgeted for in the application. This is because the tax deduction is calculated from actual costs, not from the budget.

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