SKATTEFUNN: Tax Deduction Scheme for Companies with Research and Development Projects
SKATTEFUNN: Tax Deduction Scheme for Companies with Research and Development Projects supports Norwegian companies’ R&D through tax deductions to develop new or improved goods, services or production processes.
Funder: Research Council of Norway
Due Dates: Open-ended (Applications) | September 1, 2027 (Annual processing guarantee) | January 1, 2026 (Earliest project start) | December 31, 2026 (Latest project start)
Funding Amounts: 19% tax deduction on eligible R&D costs; cost base capped at NOK 25 million annually; projects last 1–48 months
Summary: SkatteFUNN supports Norwegian companies’ research and development through a rights-based tax deduction scheme.
Key Information: The project manager and organization representative must confirm their roles before the application can be submitted.
Description
SkatteFUNN is a rights-based tax deduction scheme designed to stimulate research and development in Norwegian companies. The Research Council of Norway administers the scheme in collaboration with the Norwegian Tax Administration. Support takes the form of a tax deduction for qualifying project costs, rather than a conventional project grant, and is available to companies across all sizes, industries and company types.
Supported projects must be targeted, clearly bounded and distinguishable from normal business operations. They must seek new knowledge or skills, or use existing knowledge or skills in new ways or areas, to develop new or improved goods, services or production processes that benefit the company. The Research Council assesses applications using the Tax Act’s definition of research and development.
