Get tax deductions
SkatteFUNN is a rights-based tax deduction scheme. All Norwegian companies working in research and development (R&D) can apply for recognition and thereby be entitled to a tax deduction.
Check if you can apply for SkatteFUNN (Tax deduction for research and development in an innovative business sector):
- Should the company develop a new or improved item, service or manufacturing process? Or is the goal of the project to provide enhanced functionality and experience for the users of a known solution?
- Do you already know, or do you think, that development will require systematic work to acquire new knowledge or skills?
If you can answer YES to both questions, the company may be entitled to a tax deduction through SkatteFUNN.
Tax deduction for the costs
Once you have applied, we will assess the academic content and quality of the project and determine whether it meets the criteria for SkatteFUNN. If we approve the project, the company may claim a tax deduction for the costs in the project.
Applying for SkatteFUNN
In order to apply for SkatteFUNN, the company must be liable to tax on Norway. It is not a requirement that the company actually pays taxes. In this case, the support is paid out by the Norwegian Tax Administration through the tax assessment.
Read more on the SkatteFUNN webpage (in Norwegian).
Messages at time of print 4 December 2024, 09:45 CET