This manual has been prepared for facilitators working with planners and multiple stakeholders in the development of sub-national plans for Reduced Deforestation and forest Degradation (REDD+). It is based on idea that subnational REDD+ planning is essential for operationalising a REDD+ National Strategy. The manual is based on pilot Sub-national REDD+ Action Plan (SRAP) experiences in Vietnam and Nepal over the period 2014-2016. It is written in a prescriptive style, but the methodology is generic and can be adapted to the country context and requirements.