# Can I claim Kurs og Utdanning (Training and Education) as a business expense in Norway?

**Yes, fully claimable.** 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.

Typical amount: Professional course: NOK 5,000 to 20,000. SkatteFUNN credit: 19% of documented R&D costs (e.g. NOK 500,000 R&D costs = NOK 95,000 tax credit directly reducing tax liability).

## 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.

Source: https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattefunn/

## Related expenses

- [Konsulentkostnader (Professional Fees)](https://accounts-os.com/no/expenses/konsulentkostnader-no)
- [Datautstyr og Kontormøbler (IT Equipment and Office Furniture)](https://accounts-os.com/no/expenses/datautstyr-no)
- [Lønnskostnader (Employee Wage Costs)](https://accounts-os.com/no/expenses/lonnskostnader-no)