Grants and Funding
What is SkatteFUNN? Tax Deductions for R&D Projects
SkatteFUNN provides tax deductions for approved R&D projects. See who can apply, what the project must include, and what needs to be documented.
2 min read · Translated from Norwegian. Read the original
SkatteFUNN is an entitlement-based scheme where Norwegian businesses can receive a tax deduction for costs incurred in an approved research and development (R&D) project. The Norwegian Research Council (Forskningsrådet) assesses the project, while the tax deduction is handled through the tax system.
Which projects can be approved?
The project must aim to develop or improve a product, service, or production process through systematic R&D work. Ordinary operations, simple adaptations, or the purchase of a ready-made solution are not sufficient in themselves. The application should describe what is new, what knowledge or technological challenges exist, the activities, and how the results will be measured.
Application and period
Businesses apply via the Norwegian Research Council (Forskningsrådet). Approval applies for a specified project period. Deadlines, rates, and cost limits may change, so the article and any calculators must retrieve current information from the scheme's official pages.
Documentation and accounting
Project accounts must be distinguishable from ordinary operations. Timesheets, personnel and procurement costs, collaboration partners, and other documentation must be consistent. Audit tasks and reporting may be required according to the rules in force at any given time.
On Proffi
Proffi can allow users to find R&D suppliers, collaboration partners, and relevant companies by industry code and expertise. A public company profile should not be marked as SkatteFUNN-approved without a reliable source and validity period.
Sources
Frequently asked questions
- Must the company be profitable?
- The scheme is a tax deduction, but how the deduction is settled follows the applicable tax rules. Check the specific situation.
- Can start-ups apply?
- Yes, the size or age of the business does not in itself preclude an application.
- Are all development projects R&D?
- No. The project must meet the scheme's requirements for new knowledge or new skills and systematic work.