Funding real estate training in Morocco —
via the OFPPT's CSF

Your company already pays the Vocational Training Tax on its payroll. The Special Training Contract (CSF) lets you recover it — up to 70% of the teaching cost — to train your teams. Here is the complete 2026 guide: eligibility, calendar, file assembly.

What exactly is the CSF?

The Special Training Contract (CSF) is a public mechanism set up by the OFPPT (Office of Vocational Training and Labour Promotion) since 1997, in consultation with the social partners. Its objective: to bring out companies' demand for in-employment trainingand to continuously improve their employees' skills.

The principle is simple. Every Moroccan company pays a Vocational Training Tax (TFP) based on its payroll. The CSF allows you to recover a substantial share of this tax in the form of reimbursement of the training costs incurred — instead of leaving it dormant. Concretely: you train your teams, and the OFPPT reimburses a large part of the teaching bill.

What reimbursement rate to expect?

The reimbursement rate (TR) depends on the type of training action. According to the OFPPT CSF Manual:

• 70% of the teaching cost for a planned training (FP)
• 80% for functional literacy actions (funded outside the ceiling)

Reimbursement ceilings according to your TFP

Reimbursement is capped according to the declared TFP of the company. The CSF Manual distinguishes three brackets:

Source: OFPPT CSF Manual. Functional literacy actions are funded outside these ceilings. An approved Strategic Diagnosis Study (EDS) raises the ceiling for the first two brackets.

In practice, two limits combine: (1) the reimbursement does not exceed 70% of the actual teaching cost; (2) it does not exceed the ceiling linked to your TFP. The exact calculation depends on your payroll and your contribution history — this is the purpose of the preliminary diagnosis: to model your actual coverage before any commitment.

Good to know: carrying out a Strategic Diagnosis Study upstream can raise the ceiling from 10× to 15× the TFP (small companies) or from 200,000 to 300,000 DH (medium companies) — an often under-used lever.

Is your company eligible?

Two cumulative conditions suffice:

• Being subject to the TFP — this is the case for almost all Moroccan employers in the formal sector.
• Being up to date with CNSS contributions for the relevant financial year.

Access to the CSF system then passes through obtaining an Access Certificate issued by the OFPPT. This certificate covers diagnosis actions, training engineering and individual funding requests submitted for the financial year. The access application for year N is filed from October N-1.

The key role of the GIAC BTP for the real estate sector

Companies in construction and real estate have an additional asset: the GIAC BTP (Inter-professional Advisory Support Grouping for the Building and Public Works sector). It is a non-profit association, funded by the State and managed by the profession.

More than 500 member companies benefit from it, spread across all the branches of the sector: architects, technical engineering firms, control offices, laboratories, real estate developers, construction companies, land developers. The GIAC BTP provides technical and financial assistance: it helps identify skills needs, assemble the funding file and validate the training plan. If you are a developer, architect or engineering firm, it is your natural sector contact.

The calendar not to miss

The CSF operates on a strict annual cycle. Two deadlines structure everything:

• October N-1 — opening of the filing of access applications to the CSF system for year N.
• 30 April N+1 — deadline for filing the request for reimbursement of training costs with the OFPPT CSF management unit.

A file filed out of time is not covered. This is why anticipation is essential: a training plan is built several months in advance, ahead of the administrative assembly.

Which real estate training is eligible?

The CSF covers continuing professional training aligned with the company's activity. For a real estate company, this broadly includes:

• Real estate property law — land regime, Law 14-07, real rights
• Urban planning and development law — Law 12-90, authorisations, land subdivisions
• Real estate appraisal — IVS / RICS / TEGoVA valuation methods
• Financial structuring of operations — IRR, NPV, developer credit
• OPCI and investment vehicles — Law 70-14, AMMC
• Property & Asset Management
• Real estate accounting, lease law, condominium (Law 18-00)

ReaConsult offers these combinable modules and designs, from a diagnosis, a tailor-made training plan for your teams.

How does the file assembly work?

The assembly of a CSF training scheme follows five steps:

1. Preliminary strategic diagnosis — interview with management, skills mapping, gap identification. Free at ReaConsult.
2. Personalised training plan — module selection, sequencing, target profiles, calendar.
3. CSF file assembly — building the OFPPT regulatory file, optimising the coverage.
4. Deployment — delivery of the sessions by practitioner trainers, pedagogical follow-up, assessments.
5. Reimbursement request — filing before 30 April N+1 with the OFPPT CSF unit.

To go further

• ReaConsult real estate appraisal services
• Condominium advisory in Morocco
• Contact us for a tailor-made training plan and CSF support

Note: The CSF, the TFP and the GIAC BTP are governed by the rules in force; the rates, ceilings and deadlines cited come from the OFPPT CSF Manual and may change — confirm your situation with the OFPPT, the GIAC BTP or your adviser. For more analyses, see the real estate blog.