Autónomo flat rate calculator 2026 (Spain)

Q: Can I get the flat rate if I was self-employed before?

Yes, if at least 2 years have passed since your last registration (3 if you already used the flat rate) and you have no debts with the Social Security or Hacienda.

If you are about to register as self-employed, the flat rate (tarifa plana) lets you pay just €80/month during your first year instead of the ordinary fee. Work out how much you save, check whether you can extend it for another 12 months, and see what you would pay without it.

Expected annual net income

Your revenue minus expected deductible expenses for your first year. It sets your savings vs the ordinary fee and whether you can extend the flat rate.

€ /year

Show the possible extension (months 13–24). Only applies if your annual net income stays below the SMI (2026: €17,094/year).

Work out your ordinary fee by bracket → How to register as autónomo →

What is the autónomo flat rate?

The flat rate (tarifa plana) is a reduction in the Social Security fee for people registering in the RETA (self-employed regime) for the first time. You pay a reduced fee of €80/month during your first 12 months, regardless of your income. It is set out in Article 38 ter of Law 20/2007 (Statute of Self-Employment), and the €80 amount has held since 2023.

Without it, you would pay the ordinary fee for your income bracket (roughly €206 to €607/month in 2026). The flat rate is therefore a significant saving when you are starting out.

How long does it last and how do you extend it?

The flat rate lasts 12 months. After the first year, you can request a 12-month extension (months 13–24) if you expect your annual net income to stay below the minimum wage (SMI). The 2026 SMI is €1,221/month (Royal Decree 126/2026), i.e. €17,094/year in 14 payments.

To extend it you must file a declaration stating that you expect income below the SMI. If you end up above it, the Social Security will regularise your situation.

Who can get the flat rate

You have not been self-employed in the previous 2 years (3 years if you already used this benefit).
You are not a family collaborator (autónomo colaborador).
You are up to date with the Social Security and the Tax Agency (Hacienda).

Some regions (such as Madrid and Andalusia) refund the €80 through the "zero fee" (cuota cero), with their own rules and deadlines.

Frequently asked questions

How much do you pay with the flat rate in 2026?

€80 a month during the first 12 months, regardless of income. In some regions the "zero fee" (cuota cero) refunds that amount.

Can I get the flat rate if I was self-employed before?

Yes, provided at least 2 years have passed since your last registration (3 years if you already used the flat rate) and you have no debts with the Social Security or Hacienda.

How do I get the extension to 24 months?

At the end of the first 12 months, request it with a declaration that you expect annual net income below the SMI (€17,094 in 2026). If you exceed it, it is regularised.

Does the flat rate cover benefits?

Yes. Even with a reduced fee, you contribute and are entitled to RETA benefits (sick leave, cessation of activity, etc.) during the reduced period.

Official sources

Guidance based on the rules in force in 2026. The flat rate amount (€80) and extension conditions may change if new legislation is passed. The regional "zero fee" has its own rules. This does not replace advice from a qualified tax adviser (gestor).