Tarifa plana 2026: the €80 autónomo flat rate explained

Who qualifies for the €80 flat rate, how long it lasts and how to extend it to 24 months.

New autónomos pay a reduced flat quota of €80/month for 12 months. It can be extended for a further 12 months if your net income in the first year is below the minimum wage (€1,221/month in 2026); you must request the extension.

Who qualifies

• Not registered as autónomo in the previous 2 years (3 if you already used a reduction before).
• Requested when registering in RETA.

The catch

The flat rate does not exempt you from income tax, VAT or quarterly returns — it only reduces social security. Use our calculator and tick "tarifa plana" to see the impact.

General information, not advice. Spot something outdated? Tell us.