SkatteFUNN: Skattefradrag for forskning og utvikling i et nyskapende næringsliv

The scheme offers a "skattefradrag" (tax deduction) for research and development activities. "Du kan få skattefradrag for 19 prosent av kostnadene til et forsknings- og utviklingsprosjekt" (You can get a tax deduction for 19 percent of the costs of a research and development project).

Eligible applicants are "norske bedrifter som har et organisasjonsnummer og som er skattepliktige til Norge" (Norwegian companies with an organisation number that are liable to taxation in Norway).

The maximum eligible project costs are "25 millioner kroner pr. inntektsår og pr. bedrift" (NOK 25 million per income year and per company). The deduction rate is 19%. Applications are submitted on a "løpende" (rolling/continuous) basis. Project start must fall within 1 January 2026–31 December 2026; applications submitted by 1 September 2026 are guaranteed processing within the same income year. The instrument is described as "skattefradrag" (tax deduction), not as tilskudd (grant/subsidy), so instrument type is recorded as unknown per cataloguing rules. The page was last updated 8 May 2026.