Defined term

SkatteFUNN

Also: SkatteFUNN R&D tax deduction

Norway's R&D tax deduction scheme for approved projects.

SkatteFUNN provides a tax deduction (with payout mechanics for loss-makers under Norwegian rules) for eligible R&D project costs after project approval by the Research Council of Norway frameworks. Internal and external costs may qualify within annual ceilings. Project plans, timesheets, and invoices form the core evidence trail. Confirm current deduction percentages and ceilings with SkatteFUNN and tax authority guidance.

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Educational definition only. Not tax or legal advice. Confirm current program rules with official guidance and a qualified adviser.