SkatteFUNN R&D Tax Incentive
Research Council of Norway · R&D tax credit
VariesTax deduction of 19% of eligible R&D project costs, on up to NOK 25 million of costs per company per year (paid out as cash if exceeding tax due)
Rights-based Norwegian R&D tax credit for companies registered in Norway, administered with the Tax Administration.
Key terms
- Company must be registered in the Brønnøysund Register and taxable in Norway
- Project must meet the tax-law definition of R&D, approved by the Research Council
- Apply before 1 September to be guaranteed processing for the current year (2026 rules)
- Annual reporting deadline 1 March
- 2027 budget proposal (not yet adopted): NOK 25M cap shared across a group, deduction only for costs after approval, and removal of the 1 September guarantee
Eligibility
- Where
- Norway
- Stages
- pre-seed, seed, series-a, growth
- Needs VC/accelerator backing
- No
- Needs partner referral code
- No
- Must be incorporated
- Yes
- AI focus required
- No
- Students / researchers
- Not eligible
- Nonprofits
- Not eligible
How to apply
Apply on the Research Council's 'Min side' (project manager and organisation representative must confirm roles).
- Benefit
- cash
- Equity-free
- Yes
- Decision time
- —
- Credit validity
- —
- Deadline
- Rolling (apply by 1 Sept for current-year credit)
- Status
- Open
Verified 2026-10-22 · source