Skattefunn

SkatteFUNN is a rights-based research-and-development tax incentive scheme for Norwegian businesses, presented at https://www.skattefunn.no (which redirects to the Research Council of Norway's own page at https://www.forskningsradet.no/skattefunn/). The page glosses the acronym as "Skattefradrag for Forskning og Utvikling i et Nyskapende Næringsliv" — a tax deduction (skattefradrag) for research and development in an innovative business sector.

The page states that the scheme is administered jointly: "Ordningen administreres av Forskningsrådet, i samarbeid med Skatteetaten" — "The scheme is administered by the Research Council, in cooperation with the Tax Administration." Because two grantors are recorded for this measure, a parallel grant.md exists under the Forskningsrådet (Norges forskningsråd) funder directory; this file documents the Skatteetaten copy.

Deduction rate: the page states the benefit is 19 percent of approved project costs ("19 prosent" of the project's cost base / fradragsgrunnlag). No maximum NOK cost base or total per-company cap is transcribed here because the specific figure was not printed on the page text retrieved.

Eligibility: the page states that companies of all sizes, sectors and legal forms that are registered in the Brønnøysundregisteret and liable to Norwegian taxation may apply ("alle bransjer og selskapsformer" that are registered in Brønnøysund and subject to Norwegian tax). The scheme uses the tax-law definition of research and development (forskning og utvikling) as the assessment criterion.

Application process: applicants submit through a digital application portal, where mandatory participants (project leader and an organisation representative) must confirm their roles before the application can be submitted. The page indicates that applications submitted before 1 September are guaranteed to be processed for that fiscal year ("frist 1. september" for that year's processing), and shows an upcoming submission deadline of "10. juni kl. 13.00" (10 June at 13:00). Reporting has its own deadline: "Rapportering, frist 1. mars" — reporting due 1 March. These dates recur annually and no specific year is anchored to them on the page, so no machine deadline date is recorded in the front matter; application mode is set to rolling to reflect the year-round submission with an annual processing cut-off.

The instrument is mapped as a grant: although delivered through the tax system as a deduction, SkatteFUNN is the headline R&D support programme presented on its own scheme page rather than as a plain tax provision.