Donation to scientific research and vocational training

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You can claim a deduction from your taxable income for monetary donations to institutions which carry on scientific research with the involvement of the state. You are also entitled to deductions for contributions towards vocational training that may be of importance to your business.

For donations towards scientific research and vocational training, there is no lower limit for entitlement to the deduction. If your donation is over NOK 10,000, the deduction in excess of NOK 10,000 is limited to 10 percent of your general income before any special allowances and before the deduction for the donation.

If ordinary income includes stock dividends or profits from realisation of stocks or shares, the changed value of the income should be included in the calculation of the maximum deduction. The same adjustment should be done if there is a loss eligible for deduction.

If you are a personal tax payer, your donation will normally be pre-completed under item 3.3.7. of your tax return if you have notified the institution of your national ID number or organisation number.

If not, you will have to enter the amount yourself. You should also contact the institution and ask them to report the amount under your national ID number/organisation number.

To be entitled to the deduction, the institution must be pre-approved. See the list of approved organisations.

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