Apply SkatteFUNN for your company's R&D project
Are you an SME or a large enterprise developing a new or improved product, service, or production process? You can apply for SkatteFUNN and receive a deduction for a portion of the costs related to research and development.
The deduction rate is 19% for all companies, regardless of the size of the company.
- The company must have a Norwegian organizational number and be liable for taxation. It does not need to be in a tax position
- New, innovative knowledge or skills that are not already known to the average professional in the field
- The new product, service, or process must differ from what is already in use or offered in the market
- It must be a research and/or development project and must be distinguishable from regular operations
- The project results must have commercial or other benefits for the company
- The company must not be an 'undertaking in economic difficulties,'
Which costs can be included?
- Costs related to the R&D part of the project, not operational tasks
- Salary for self-performed R&D and purchased R&D from related companies (up to NOK 700 per hour)
- Purchased services and purchased labor directly related to project implementation
- Other costs? See here for more information on which costs can be included