Self-employed flat rate in 2026: requirements and how much you pay
Who can apply and how long it lasts.
In a nutshell
- If you're registering for the first time, or haven't been self-employed for at least 2 years, you pay €80 a month for 12 months.
- You can extend it for 12 more months if you expect to earn less than the minimum wage.
- You apply for it when registering. If you miss it, you lose it.
The flat rate (tarifa plana) is a reduced contribution for people starting out. Instead of paying based on what you earn, you pay a fixed amount of €80 a month during the first year.
Who can apply
- People registering as self-employed for the first time.
- People who haven't been registered as self-employed in the previous 2 years (3 years if they've had the flat rate before).
- It isn't available to collaborating family members (relatives working with a self-employed person) or to partners in some companies.
You must be up to date with the Tax Office and Social Security. If you have debts, you may lose it.
How long it lasts
For the first 12 months you pay €80 a month. If you expect your net income in the second year to be below the national minimum wage, you can ask for it to last 12 more months. That extension must be requested before the first year ends.
How to apply
You tick it when registering with Social Security. In our procedure we ask whether you want it and check with you that you meet the conditions. In the notes of your registration we state your expected income, which is what Social Security asks for.
Frequently asked questions
Can I have the flat rate if I'm also employed?
Yes, you can apply for the flat rate even if you have a salary. If you're in dual activity (pluriactividad), there are other reductions too; they can't be combined with the flat rate.
What if I earn a lot in the first year?
For the first 12 months you pay €80 regardless. The second-year extension does depend on what you earn.