A genuine problem must be solved
You know what you want to achieve, but not exactly how it can be solved using available knowledge and standard methods.
For managing directors, finance managers and development managers
Are you developing something more challenging than an ordinary product improvement?
Part of the work may qualify as a SkatteFUNN project. We quickly assess whether the challenge, work method and costs provide a realistic basis for proceeding.
Deadline: 1 September 2026
Applications submitted by the deadline are guaranteed to be processed in the same year.
Quick self-check
Four signs that the project may be relevant
It is not enough that the solution is new to the company. The project should involve a professional or technical challenge without a known, direct solution, and you must work systematically to find the answer.
The outcome is uncertain
There is technical, professional or methodological risk. The project may require experiments, prototypes, calculations or comparisons of alternatives.
The work is systematic
It is possible to describe a project objective, what is to be achieved, and to document the work and costs associated with the project.
The project can be separated from operations
The development work can be distinguished from ordinary customer deliveries, maintenance, configuration, upgrades and continuous improvement.
Usually not sufficient on its own: a new website, ordinary app development, ERP implementation, adaptation of a standard system, routine product improvement or the purchase of known technology.
Expertise and follow-up
Expertise and follow-up throughout the project period
A good SkatteFUNN application involves more than wording a project description. Technical, industrial, financial and legal expertise must be combined to define a sound project and include the correct activities and cost elements.
Best Management's experience
Best Management has written more than 100 approved SkatteFUNN applications across a range of industries, and has also worked on other projects within IT, logistics and production. See references here. This has given us extensive experience in distinguishing development work from ordinary operations, structuring projects and describing the challenges in a way that is both technically precise and easy to understand.
Multiple disciplines and a coherent project
The responsible adviser has more than 20 years of experience in logistics, manufacturing and IT in large and medium-sized companies and holds an MSc in Engineering, an MBA and a business economics qualification.
We use creativity and experience to define a coherent project that can preferably run for all four calendar years. Together with the company, we review the development work, costs and opportunities within the rules. We make the necessary assessments, ensure that all correct cost elements are included, and can discuss borderline cases, documentation and regulations with the auditor and other advisers.
Reliable follow-up throughout the project period: The company receives more than a proposal it must check, develop and follow up by itself. When necessary, we take responsibility for the progress of reporting, monitor deadlines and ensure that the required reports are prepared and submitted on time throughout the project period. This gives management peace of mind. We spend the time needed to achieve a good project result.
A predictable process
How do we determine whether the project appears relevant?
Before the application work begins, we agree how the cooperation will be organised, what the company will contribute, the fee model and the division of responsibilities.
Brief clarification
In about five minutes, you describe what is to be developed or changed and what is challenging compared with what is available in the industry.
Professional assessment
We discuss what may constitute R&D, with the main emphasis on development, separate it from ordinary operations and assess the potential tax deduction based on expected costs.
Decision to proceed
There are no costs beyond the work involved in submitting a SkatteFUNN application. You assess the benefit and whether you wish to begin the application process.
Application and quality assurance
We write the project application and work with your key personnel to produce a good description of the project's challenges. The project is described in language that is both professionally precise and understandable. The company checks and approves the content.
After approval
If required, we assist with the structure for work packages, time records, project accounts, changes and reporting. We follow up the project and assist with the required reporting until the final report has been submitted. Our fee is a smaller proportion of the SkatteFUNN deduction you receive.
Simplified calculation
Annual costs
SkatteFUNN normally provides a deduction of 19 per cent of approved project costs. The calculation below is an illustration, not a pre-approval.
- A normal working year is calculated as 1,760 hours.
- The assumed hourly rate is NOK 700 for everyone with an annual salary above NOK 583,000, which means almost everyone.
- The total cost basis is limited to a maximum of NOK 25 million.
Calculated hourly rate*
NOK 700
NOK
NOK
Total project cost: NOK 7 112 000
Estimated tax deduction: 19%
NOK 1 351 280
Paid as a direct grant if the company is not in a tax-paying position.
*) For an annual salary of NOK 583,000 or higher. Maximum tax deduction is NOK 4.75 million per year. A project may include costs over four years, from 1 Jan 2026 to 31 Dec 2029.
Questions a manager should have answered
Time, price and risk
How much time must the company spend?
The initial assessment takes a few minutes. If the work continues, key personnel must explain the professional challenge, planned activities, organisation and costs. The scope depends on the project, but the division of work is agreed before starting.
How much does the assistance cost?
The fee model is agreed before the application work begins. Our fee is a smaller proportion of the SkatteFUNN deduction you receive.
What if the project does not qualify?
That should be clarified early. A quick negative assessment can be valuable because it prevents management and specialists from spending time on an application with a weak basis.
Can the company receive funds without being in a tax-paying position?
The deduction is handled through the tax settlement. Companies without sufficient tax to deduct may receive the amount as a tax refund.
Contact
Contact us confidentially
Send a brief message or ask us to contact you. We have a duty of confidentiality regarding information we receive from you.