SkatteFUNN — R&D Tax Deduction
Provides Norwegian companies with tax based SkatteFUNN support for qualified technology spending and innovation process costs.
SkatteFUNN is Norway's statutory R&D tax deduction scheme, jointly administered by the Research Council of Norway (RCN), Innovation Norway, and the Norwegian Tax Administration (Skatteetaten). It provides a 19% tax deduction against approved R&D costs for any Norwegian company regardless of size or sector. The annual ceiling is NOK 25 million of a company's own R&D costs, which can be supplemented…
Any Norwegian company with qualifying R&D activity — no sector or size restriction.
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