Research stipend (FOU)

As a general rule, stipends paid to an employee are considered taxable income.

However, if the stipend is used to cover necessary expenses for carrying out the work, or additional costs incurred due to living away from home, these expenses may be tax-free, provided that certain conditions are met.

Expenses that are normally exempt from taxation:

• First trip to destination for research stay
• Final trip home
• Moving expenses
• Vaccinations required for travel to the destination country
• Expenses related to visa and visa application
• Housing expenses (rent, electricity, and home insurance) if you maintain a residence in Norway
• School fees if the public school system does not offer an equivalent educational service to the Norwegian system
• Dual household expenses if the researcher’s dependents remain at home

Expenses of personal nature are generally subject to taxation:

• Car rental, car purchase
• Insurance
• Gym memberships, leisure activities for children
• Childcare expenses: kindergarten, preschool, after-school programs
• Household items, equipment
• Furniture, rental of furniture, cleaning of residence
• Clothing, suitcases, etc.
• Medicines, toiletries
• Transportation between residence and workplace in host country

You must use the form “Register travel requests and advances” in the self-service portal.

A guide on how to register a travel request and advance can be found here (DFØ).
You may request an advance of up to 75% of the granted funding. The following must be attached to the application:

• Funding documentation
• Overview of budgeted expenses

Before submitting the travel request for approval, remember to check and, if necessary, update the cost allocation information in the form.

You must submit the settlement as a travel expense claim in the self-service portal.
The settlement must be submitted no later than one month after the research stay ends.

For stays that span two calendar years or last longer than one year, you must submit at least one settlement per calendar year—preferably one per semester.

If you have received an advance, you must first convert the travel request into a travel expense claim. A guide on how to convert the form can be found here (DFØ).

Brief guide on how to register the settlement in the travel expense claim form:

• Regulation: use “Tax-free dorm/private w/kitchen”
• Cost allocation: select “Other” and specify the cost center and sub-project (work order) as stated in the allocation letter
• Expense items: register one expense item per receipt.  For a large number of receipts, register one entry for each type of expense. Number each receipt and record the details in an itemized expense breakdown on an Excel sheet, which must be attached to the form.

Use the following expense types:

• Grant ref. w/receipt Tax-free for expenses that are tax-free and documented with receipts
• Grant ref. w/o receipt Taxable for taxable or undocumented expenses
• Attachments: funding documentation and receipts.