The main rule is that if the cost is less than NOK 15,000, the amount can be deducted directly. The same applies if the cost exceeds NOK 15,000 and the expected duration is less than three years.
If you incur costs which are to be deducted directly, you must enter these under item 6500 of Income Statement 1 (RF-1175) or in the Business Tax Return. Find out more about direct deduction in the Tax ABC.
Read about start-up costs and major initial purchases in the Tax ABC.