Professional training in Tunisia: TFP financing, drawing rights and employer obligations

Professional training is both an economic and a legal issue for companies in Tunisia. It helps adapt employees' skills, support technological change and improve productivity, while making it possible, under certain conditions, to mobilise public financing mechanisms. The Tunisian framework is based in particular on the vocational training tax (TFP), the advance on that tax and the drawing rights managed by the National Centre for Continuing Training and Vocational Promotion (CNFCPP). Understanding how they work helps companies anticipate their spending, secure their financing applications and avoid administrative errors. This article explains in practical terms how Tunisian companies can finance employee training, which steps to take with the competent bodies and which obligations to comply with in the field of professional training. 1. Professional training in Tunisia: key figures to know in 2026 Several financial parameters help explain how the system works: - TFP – manufacturing industries: 1% of the gross payroll; - TFP – other sectors: 2% of the gross payroll; - Advance on the TFP: up to 60% of the tax due for the previous year; - Indicative ceiling for certain drawing rights: 0.6% of the previous year's annual gross payroll, for eligible categories. Sources: Ministry of Finance and CNFCPP. These parameters correspond to the published rules consulted; they do not constitute a national statistic of training expenditure for 2026. A distinction must be drawn between TFP rates, financing ceilings and amounts actually granted. The amount a company can mobilise depends in particular on its regime, its eligibility, the expenditure concerned and approval of its file. 2. What is the vocational training tax (TFP)? The TFP is a tax borne by employers, calculated on the gross payroll according to the company's sector of activity. The reference rates published by the Tunisian Ministry of Finance are as follows: - 1% for companies in manufacturing industries; - 2% for companies in other sectors. The application of these rates must be checked against the activity carried on and the applicable tax regime. Calculation example An industrial company with an annual gross payroll of 600,000 dinars would, on the basis of the 1% rate, have a theoretical TFP of 6,000 dinars. A company in another sector, with the same payroll and subject to the 2% rate, would have a theoretical TFP of 12,000 dinars. These examples are purely illustrative and assume that the bases and rates indicated apply in full. Important point: paying the TFP does not mean that the company automatically recovers the whole of that tax in the form of training financing. Access to financing mechanisms is subject to separate conditions. 3. The advance on the TFP: financing training actions directly The advance on the vocational training tax allows certain companies to use a credit calculated on the tax due for the previous year to settle eligible training expenditure. According to the Ministry of Employment and Vocational Training, the companies concerned must in particular be subject to the TFP and have paid, for the previous year, an annual tax amount of at least 1,000 dinars. The scheme is based on voluntary enrolment. Which expenditure can be covered? The categories of actions mentioned by the administration include in particular: - initial training, including apprenticeship and alternating training; - continuing training in Tunisia or abroad; - studies and consultations relating to training; - certain actions carried out in integrated centres; - the remuneration of the training manager, subject to conditions. How is the amount of the advance calculated? The ceiling may reach 60% of the TFP due for the previous year. Example: if a company paid 10,000 dinars of TFP the previous year, the theoretical ceiling of the advance may reach 6,000 dinars. This amount is a ceiling, not a guaranteed coverage of all expenditure incurred. The company must comply with the conditions of the scheme and the applicable justification obligations. 4. Drawing rights: which companies can benefit? Drawing rights are another public financing mechanism for continuing training. They make it possible, under conditions, to obtain coverage of approved training actions. The CNFCPP identifies several categories of companies that may benefit: - companies subject to the TFP whose annual amount is less than 1,000 dinars; - companies whose TFP reaches or exceeds 1,000 dinars and that have not used the advance mechanism; - companies that have used the advance and filed their pedagogical and financial statement, under the conditions provided; - companies exempt from or not subject to the TFP; - companies created less than three years ago, which benefit from an exemption from the initial training condition; - certain SMEs belonging to sectors defined annually, also dispensed from that condition. Eligibility must therefore be examined individually. A company should not assume that it automatically benefits from a drawing right because of its size or activity. What is the financing ceiling? As a general rule, the ceiling granted depends on the company's effort in initial training carried out the previous year. For newly created companies and SMEs belonging to the annually defined sectors, the CNFCPP indicates a ceiling of around 0.6% of the previous year's annual gross payroll. This specific ceiling is subject to the conditions applicable to those categories. Which training is eligible? Drawing rights may in particular cover: - individual or collective continuing training in Tunisia; - diagnosis of training needs; - preparation of a training plan; - evaluation of the impact of training actions; - certain specialised studies and consultations. The training contemplated must fall within the scope of the scheme and obtain the required approval. 5. Advance on the TFP or drawing rights: how to choose? Criterion — Advance on the TFP — Drawing rights - Principle: credit calculated on the previous year's TFP / financing of approved actions; - Financial reference: up to 60% of the previous tax / according to eligibility and the applicable ceiling; - Target audience: in particular companies subject to the TFP that meet the required threshold / several categories of private companies, according to the conditions; - Process: use of the advance and compliance with documentary obligations / application, review, prior approval, delivery then request for settlement; - Caution: respect eligible expenditure and the required statement / do not start the action before the required approval. The choice depends on the company's tax situation, the amount of TFP, its training history and the nature of the programme contemplated. It is recommended to check with the CNFCPP which scheme applies before committing expenditure. 6. What steps should be taken to obtain financing? The company must prepare its file according to the mechanism chosen. Formalities differ between the advance on the TFP and drawing rights. For drawing rights The procedure published by the CNFCPP provides for several steps: 1. Check the company's eligibility. Examine its tax situation, its category and the conditions relating to initial training. 2. Prepare the file. Describe the needs, the training programme, the beneficiaries, the timetable and the estimated expenditure, with the required documents. 3. File the application. Submit the file to the competent regional unit of the CNFCPP. 4. Await the decision. The competent commission examines the application and notifies its decision. 5. Deliver the training after the required approval. Any change in the conditions of delivery must obtain the necessary prior authorisation. 6. File the settlement dossier. After completion of the approved action, submit the supporting documents allowing control and coverage of the expenditure. Payment depends on the effective completion of the approved actions and on CNFCPP controls. An accepted application therefore does not mean that expenditure will be settled without verification. For the advance on the TFP The company must also comply with the enrolment, declaration and justification formalities provided by the scheme. Follow-up of the pedagogical and financial file is notably offered online by the administration. Practical tip: declaration deadlines and the rules for using the advance can be decisive. The deadlines applicable to the 2026 financial year must be checked with the CNFCPP and the tax authorities; an old annual circular should not be applied automatically. 7. What are companies' obligations regarding professional training? Public financing is only part of the issue. The employer must also organise training in compliance with its professional, contractual and regulatory obligations. Identify skills needs The company has an interest in formalising training needs linked to the functions performed, changes in work tools, organisational change and sector-specific requirements. This approach helps in particular to justify the relevance of the training chosen and to plan expenditure better. Comply with the rules applicable to employees Training actions must be organised taking into account employment contracts, working-time rules and, where applicable, collective agreements and specific provisions applicable to the activity. Training linked to safety, authorisations or specific regulatory requirements calls for a separate check: its regime does not necessarily coincide with that of TFP financing. Keep supporting documents To secure its procedures, the company must organise the retention of relevant documents, including in particular: - programmes and pedagogical objectives; - agreements, quotes and invoices; - participant lists and attendance sheets; - training attestations or certificates; - elements making it possible to justify expenditure and the effective completion of the actions; - approval decisions and documents submitted to the CNFCPP. The exact list of documents depends on the scheme and the action concerned. Ensure administrative and financial follow-up The HR manager, the finance department and, if necessary, legal counsel must coordinate declarations, expenditure follow-up and supporting documents. Poor documentary organisation can complicate the financing application or its control. 8. 2026 developments: towards better skills structuring Two official developments deserve the attention of companies and training managers. April 2026 — Digitalisation of vocational training The Ministry of Employment and Vocational Training announced the launch, as from 2 April 2026, of the first part of the integrated information system SIGAF. The scheme aims in particular to simplify and digitise certain administrative procedures of private vocational training establishments. This development concerns training bodies directly and contributes to modernising the management of the sector. It does not, on its own, constitute a change to TFP financing ceilings. June 2026 — Tunisian skills and certification framework The ministry announced the launch of work to prepare a Tunisian framework of skills and certifications for vocational training, in collaboration with GIZ and the European Union, under the Education Sector Support Programme. The stated objective is notably to structure skills and certification pathways better in light of economic and technological change. For companies, this initiative underlines the value of aligning training plans with the skills actually needed for their activity. In addition, preparation of the 2026-2027 training year was the subject of ministerial follow-up announced on 1 September 2026, relating in particular to the preparation of training centres. This development confirms the importance attached to matching training with labour-market needs. As at the date of writing, the official sources consulted do not make it possible to establish a consolidated national figure for 2026 for the total amount of TFP financing granted to companies or the number of beneficiary companies. It is preferable not to present such figures as established without an official statistical publication. 9. Mistakes to avoid in managing training Several mistakes can weaken a financing application or cause difficulties in a control: - starting training subject to approval before obtaining the required agreement; - confusing the theoretical financing ceiling with a guaranteed amount; - selecting a training body or trainer without checking the applicable eligibility conditions; - submitting an incomplete file or keeping insufficient supporting documents; - missing declaration deadlines or the closing of the pedagogical and financial statement; - amending the approved programme without obtaining the necessary prior agreement; - considering that payment of the TFP relieves the company of any other training or safety obligation. For external training, the ministry notably states that bodies must meet the registration conditions applicable on the Malek platform, subject to the exceptions provided. 10. How can companies secure their training arrangements? Effective management of professional training requires dealing jointly with HR, tax, administrative and contractual aspects. For an SME, the issue may be to determine whether it is eligible for drawing rights and to put together a complete file. For an industrial company or an international group, it may be a matter of articulating the training budget, local obligations, the group's internal policies and the financing mechanisms available in Tunisia. A structured approach can be organised around four actions: 1. Carry out a diagnosis of training obligations and needs. 2. Check the applicable financial mechanism, ceilings and formalities with the CNFCPP. 3. Secure contractual relations with providers and training bodies. 4. Organise documentary follow-up of actions, expenditure and declarations. Complex situations — notably those involving several establishments, expatriate employees or international training policies — justify an analysis adapted to the company's context. How ANILF supports companies in Tunisia Managing professional training is not limited to choosing a training body or calculating a budget. It also involves checking the employer's obligations, the compliance of internal procedures and the security of contractual relations. ANILF assists Tunisian and international companies with labour law and business law issues, in particular to: - analyse the legal obligations applicable to their organisation; - review contracts and agreements linked to training services; - identify the legal risks associated with their HR procedures; - secure contractual and documentary practices; - coordinate Tunisian law issues with the requirements of an international group. Would you like to check your company's obligations or secure your professional training arrangements in Tunisia? ANILF can assist you in analysing your situation and identifying the appropriate legal measures. Note: this article is for general information purposes and does not constitute personalised legal, tax or social advice. The parameters cited correspond to the published rules consulted and may change. Sources - Ministry of Finance: vocational training tax rates; - Ministry of Employment and Vocational Training (MEFP): advance on the TFP, SIGAF digitalisation, skills framework; - National Centre for Continuing Training and Vocational Promotion (CNFCPP): drawing rights, procedures and ceilings.