SKATTEFUNN: Tax Deduction Scheme for Companies with Research and Development Projects
SKATTEFUNN, run by the Research Council of Norway, offers tax deductions to Norwegian companies for approved R&D projects that advance scientific and technological innovation.
Funder: Research Council of Norway
Due Dates: September 1, 2027 (Annual guarantee deadline for current year processing)
Funding Amounts: Up to 19% tax deduction on eligible R&D costs; annual cost base limit NOK 25 million per company/year; project duration 1–48 months.
Summary: Tax deduction scheme supporting Norwegian companies’ R&D activities to stimulate innovation and competitiveness.
Key Information: Applications submitted by September 1 are guaranteed processing for current tax year.
Description
The SKATTEFUNN Tax Deduction Scheme is a rights-based incentive administered by the Research Council of Norway, designed to stimulate research and development (R&D) activities within Norwegian businesses. Companies can receive a tax deduction for eligible R&D project costs, encouraging innovation and technological advancement across all industries. The scheme is open to companies of all sizes and sectors registered in Norway and subject to Norwegian taxation.
