Can I Claim Kurs og Utdanning (Training and Education) as a Business Expense in Norway?
Work-related training and courses are fully deductible. Education that maintains or improves skills required for the current role is deductible. Career-change education (retraining for a new profession) is a personal expense. SkatteFUNN provides a 19% tax credit on qualifying R&D costs.
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What Skatteetaten (Norwegian Tax Administration) says
Skatteloven § 6-1 and § 6-40. Business-related education and training is deductible when it is related to the taxpayer's current work or business. Education that qualifies a person for a new career (new job or new business) is personal expense. Skatteetaten applies the 'current work' test: if the course is to perform your existing job better, it is deductible; if it is to change career, it is not.
When you can claim
- Professional development courses directly related to current role (software training, industry certifications, management courses)
- Compulsory professional CPD (continuing professional development) for licenced professions
- Language courses needed for work in international business contexts
- Industry conference fees and related travel for conferences directly relevant to the business
- R&D projects qualifying for SkatteFUNN: 19% tax credit on qualifying costs up to NOK 25m (SMEs) from 2023
When you cannot claim
- University degree or professional qualification when entering a new profession
- Training in a completely unrelated field
- Personal interest courses with no business application
- Education undertaken before the business starts (pre-trading costs — different rules)
Good to know
Pro tip: SkatteFUNN (the Norwegian R&D tax credit scheme) is underused by tech and product businesses. Applications are made via Norges Forskningsråd (Research Council) and, if approved, produce a 19% credit on all qualifying R&D costs — including developer salaries attributable to R&D projects. This can be transformative for early-stage product companies.
Important: The SkatteFUNN credit is a direct tax credit, not just a deduction — it directly reduces the selskapsskatt owed. If the credit exceeds the tax liability (e.g. a loss-making company), the excess is paid out as a refund.
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