Instructions
Make a list of the in-game resources players will have to juggle. Resources are expendable assets such as hitpoints, ammunition and wand charges which are vital to winning a battle but are used up over time. Decide how your game's resources are consumed and what players have to do to regain them. Limited means of restoring resources will further increase the tactical nature of the game, escalating the in-battle decision-making.
Differentiate your players and their allies as much as possible, giving each character class or equipment combination a very specialized role in combat. Design strengths and limitations for each one, making each type a vital asset to the team. The more dissimilar the various characters in a party, the more they have to work together tactically employing their unique skills.
Create your combat system. Because tactic-based games are all about fighting, good combat rules are vital. Study those used in games such as "Dungeons &Dragons," "Battletech," "Age of Heroes" and "Star Wars" and use the inspiration to design your own.
Design your RPG's movement rules. While a battle map isn't even necessary in more story-based games, knowing where each unit is positioned is very important in a tactical role-playing game. Determine how characters will interact with the terrain and create rules for flanking, charging, dealing with multiple opponents and the effect of range on attack accuracy.
Fine-tune your rules to make mistakes more deadly, further heightening the tactical nature of the game. Easy death for the unprepared will add a tough edge to the game. Punishing tactical mistakes will force your players to play smart and choose their next move carefully --- vital skills in playing a tactical RPG.
Write out your complete rule system, expanding your development notes with explanations and examples to make it easy for readers to understand. Show your rulebook to people who have no previous experience with your game to ensure that it can stand on its own. Add illustrations if you so desire, creating them yourself or asking an artist to help you. A role-playing game rulebook doesn't need to be illustrated, but most successful commercial games include colorful pictures.