SkatteFUNN

Tax deduction for research and development in an innovative business sector

The SkatteFUNN scheme is a collaboration between the Research Council of Norway and the Norwegian Tax Administration, offering companies financial support for development projects in the form of tax deductions. It is a rights-based scheme: if you meet the requirements, you are entitled to support.

  • The deduction corresponds to 19% of the project’s development costs
  • Eligible costs include internal hours, purchased services, as well as instruments and equipment

The project must deliver a new product, service, or production process, be well-defined and targeted, and generate new knowledge in the field. The project must have:

  • A clear research question involving technological or scientific uncertainty
  • A plan for how the project will be carried out

The scheme applies to all industries and companies of all sizes, as long as the R&D requirements are met.

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SkatteFUNN in short

Intended audience Intended audience

All Norwegian companies with development projects, regardless of industry

Project costs covered Project costs covered

19% of development costs, up to NOK 4,75 million per year per organization number

Application deadline Application deadline

Continuous submission and evaluation, with a guaranteed deadline of September 1st each year

Project types

All projects may qualify, regardless of type or industry, but all must meet these requirements:

  • The project must develop or improve a product, service, or production process
  • It must involve a research question that requires R&D work to solve
  • The work must result in new knowledge, or apply existing knowledge in new ways
  • The project must be targeted and delimited, and clearly separated from the company’s daily operations

Which projects qualify for SkatteFUNN?

The applying company must:

  • Be liable for tax in Norway
  • Own the IP rights to the project results
  • Not have the status of «Company in difficulty»
  • Submit annual reports with auditor approval of project accounts

How can PNO Innovation support your SkatteFUNN application?

Identification
We assess the company’s R&D efforts and identify activities that may be eligible for support. Based on this, we structure projects that clearly reflect the company’s strategic plans.

Application development
We develop complete grant applications in close collaboration with the company. Each application is tailored to the company’s specific activities, while also aligning with the formal requirements and objectives of the funding scheme.

Reporting
We support the company throughout the entire project period, including deadline management, preparation of reports to the Research Council, and advisory support on relevant regulations and cost documentation.

Start your SkatteFUNN application

We can assist you with your SkatteFUNN application. Fill out the form below, and we will get in touch to show how we can help bring your project to life.

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