SkatteFUNN — R&D Tax Deduction Scheme
Supports Norwegian science innovation tax credit deduction on science innovation costs for any Norwegian company with approved science innovation activity.
About
SkatteFUNN is Norway's statutory R&D tax incentive scheme, pre-approved by the Research Council of Norway and administered jointly with Innovation Norway and the Norwegian Tax Administration (Skatteetaten). Any Norwegian company with qualifying R&D activity can apply for a 19% tax deduction against costs, regardless of size.
The annual deduction ceiling is NOK 25M for own R&D costs plus NOK 25M f…
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