Item 3.3.7

3.3.7 Other deductions: Donations to scientific research and vocational training

Applies to the income year 2020

If you have given a donation to an institution which carries on scientific research with the involvement of the state, you can claim a deduction for the donation. This item is also used for other deductions not covered anywhere else.

Does this item concern me?

If you have given a donation to an institution which carries on scientific research with the involvement of the state, you can claim a deduction for the donation. Donations for vocational training which may be of importance for your business also give entitlement to a deduction. Donations will normally be reported by the institution concerned. 

Rates and key figures

  • You will receive a full deduction for donations of up to NOK 10,000.
  • Deductions in excess of NOK 10,000 are limited to 10 percent of your general income before any special allowances and before the deduction for the donation.
  • Institutions which conduct research or provide vocational training must be approved by the Tax Administration. List of approved institutions.

You can claim a deduction for donations in addition to a deduction for donations to voluntary organisations.

How do I enter this in my tax return?

Donations will normally be reported by the institution concerned. If the donation is not pre-filled, you must enter the amount under item 3.3.7 "Tilskudd til vitenskapelig forskning" (Donations to scientific research).

Log in, check and submit your tax return:

Open your tax return

Documentation requirements

If you have entered expenses which exceed NOK 10,000 on an annual basis, you must have paid via a bank in order for the amount to be deductible.

You do not need to send us any documentation for the above deduction, but you must be able to present documentation if we ask for it.