You can apply for a research scholarship to cover travel and other expenses in connection with a sabbatical or period of study abroad. Norsk versjon - Forskningsmidler.
Research scholarship #
If you are granted funding for a sabbatical from your faculty, you will receive:
- A grant for a return trip by the cheapest means of transport
- A monthly allowance
- If you travel alone, you receive 2/3 of the funding you receive if you travel with your family
If there are many applications, some researchers may be granted a sabbatical without funding from the faculty. Apply for funding for sabbatical (link)
Search the Research Council of Norway's Scholarship Collection for Mobility to find scholarships and funding opportunities.
Grants or scholarships for your work may be either tax-exempt or taxable. The terms "grant" and "scholarship" are used in the same way. They generally refer to payment of funds earmarked for a specific purpose. This does not mean that the allocation is exempt from tax.
In principle, grants/scholarships to employees are liable to tax. If additional expenses can be documented, only the surplus is taxed, as a general rule.
If you receive a grant/scholarship, you must submit a settlement form documenting your use of the funds. All receipts in connection with your sabbatical must be submitted with this form.
Grants are taxable when: #
- There is such a close relationship between the work performed and the benefit achieved that it is natural to regard the grant as a benefit gained through work
- The grant is paid as personal support
If "the conditions for tax exemption" are satisfied, the grant will be fully or partly exempt from tax deduction. The taxable portion of the grant will then be taxed as income in your tax assessment, and if applicable you will need to claim deductions for any expenses yourself.
Taxable grants are reported in Code 161-A of the pay statement.
Conditions for tax exemption #
You can have the amount paid without tax withholdings if the following conditions are met:
- The grant must cover actual additional expenses that are necessary for the job.
- The amount covers only the actual additional expenses that you incur in carrying out the purpose of the grant, for example travel, accommodation, and similar job-related expenses.
- There is no reason to believe that the amount will result in a surplus.
- You prepare a report after your sabbatical with the necessary documentation indicating the actual total expenses you have incurred.
Tax-exempt grants are reported in Code 818-A of the pay statement.
Advance payment, use the form for advance payment. Guidelines for travel advances. (Find guidelines)
To avoid advance tax withholdings, attach a list of expected expenses in the advance payment voucher.
The date on which the sabbatical will end is to be noted on funding paid in advance.
Keep all receipts for expenses related to your sabbatical. You must document the use of the funds you have received so that your employer can assess your tax liability. Only funds to cover necessary, genuine additional expenses related to the sabbatical are exempt from tax. The receipts must be submitted together with the settlement form.