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.
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 for R&D contracted out to approved research institutions (NOK 50M combined). Personnel costs are capped at NOK 700/hour, 1,850 hours per person per year. Companies in a tax-loss position receive the benefit as a cash refund. Projects run up to 3 years with rolling pre-approval applications accepted year-round.
Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.