Tarifa plana autónomos 2026: requirements

The tarifa plana de autónomos is the reduced Seguridad Social cuota for new self-employed workers. The official reference for 2026 is the Importass practical guide, which defines it as 80 € per month plus MEI - that is, 88.64 €/month in 2026.

What is the tarifa plana de autónomos?

The tarifa plana is a reduction of the Seguridad Social cuota for new autónomos. Instead of paying the ordinary cuota from day one, a reduced cuota applies during the first months.

The measure aims to lower the barrier to self-employment, since the cuota de autónomos remains a fixed cost even when billing is low or irregular.

Reduced cuota: how much you pay with the tarifa plana

Period	Monthly cuota	Condition
Months 1-12	88.64 €/month	80 € + MEI in 2026
Months 13-24	88.64 €/month	Year-1 net income below the SMI
From month 25 onwards	From 205.88 €/month	Real-income contribution system

During the first 12 months, the reduced cuota applies at registration if you meet the requirements.

For months 13 to 24, you can request the extension if your net income in the first year did not exceed the Salario Mínimo Interprofesional (SMI). It is worth processing this before the first period ends.

Requirements for accessing the tarifa plana

To access the tarifa plana you must generally meet these conditions:

• Not have been registered as an autónomo in the previous 2 years
• 3 years if you already benefited from the tarifa plana before
• Register in the Régimen Especial de Trabajadores Autónomos (RETA)
• Not be an autónomo colaborador
• Have no outstanding debts with Seguridad Social or Hacienda

Important: if you re-register after the applicable waiting period and meet the other requirements, you can benefit from the reduced cuota again.

Tarifa plana extension in 2026

The official Importass guide for self-employment keeps the reduced cuota at 80 € + MEI in 2026, so the reference total remains 88.64 €/month.

In 2026, the practical rule is:

• 88.64 €/month during the first 12 months
• Extension of 12 more months if first-year net income does not exceed the SMI
• Same waiting period requirements of 2 or 3 years depending on whether you have previously benefited

Any future changes will be published in the BOE and official Seguridad Social channels.

How to apply for the tarifa plana when you register

The tarifa plana is reviewed as part of the autónomo registration. The standard process is:

1. Census registration with Hacienda using Modelo 036
2. Seguridad Social registration through Importass or the TGSS
3. Confirming the reduced cuota is applied if you meet the requirements
4. Providing your bank account for direct debit

For the first 12 months there is no separate application. For the extension, Seguridad Social will ask you to prove that your first-year net income did not exceed the SMI.

Tarifa plana and pluriactividad

If you are in pluriactividad - working both self-employed and as an employee - the official Importass guide clarifies that you must choose between:

• The tarifa plana
• The specific benefits for pluriactividad

In other words, Seguridad Social does not present both advantages as cumulative reductions under the same conditions.

What happens when the tarifa plana ends

Once the tarifa plana is over, you move to the real-income contribution system. Your monthly cuota will depend on your rendimientos netos bracket:

• Minimum base de cotización: 653.59 €/month
• Maximum base de cotización: 5101.2 €/month
• Approximate minimum cuota: 205.88 €/month (approximately 31.50% of the minimum base)

If your income is low, you will pay the cuota for the lowest bracket. If it is higher, your base and cuota will increase according to the official table.

How long does the tarifa plana last and when does it end?

The tarifa plana lasts a maximum of 24 months, structured in two periods:

• Months 1-12: 88.64 €/month, automatically if you meet the requirements at registration.
• Months 13-24 (extension): same cuota of 88.64 €/month, but only if your rendimientos netos in the first year were below the Salario Mínimo Interprofesional (SMI). This extension is not automatic: you must prove eligibility to the TGSS before month 12 ends.

From month 25 onwards - or from the moment you exceed the SMI during the extension - you move to the real-income contribution system. To understand how the cuota is calculated from that point, see the cuota de autónomos guide.

Why am I being charged 380 € if I thought I had the tarifa plana?

This is one of the most common questions. The most frequent causes are:

1. The tarifa plana was not applied at registration: if the reduced cuota request was not properly recorded when you joined the RETA, the TGSS will charge you the ordinary cuota from day one. Check your situation on Importass; if you spot the error, contact the TGSS to correct it.
2. The discounted period has already ended: once the 12 or 24 months are up, the real-income system applies directly. The cuota for the lowest bracket is approximately 205.88 €/month, and can be higher if your estimated income is greater. See the cuota de autónomos guide to review the brackets.
3. You exceeded the SMI during the extension: if your rendimientos netos exceeded the SMI during months 13-24, the benefit stops and you move to ordinary contributions.

When do you lose the tarifa plana?

The tarifa plana is not lost by earning more: you can earn as much as you want during the first 12 months without affecting the reduced cuota. The real reasons for losing it are:

• Non-payment of the monthly cuota: if a receipt is returned due to insufficient funds, you lose the benefit for that month (you will pay the full unsubsidized cuota plus a surcharge) and the benefit is suspended while there is outstanding debt with Seguridad Social. It is not a permanent loss: once you settle the payment, the reduced cuota resumes with the next receipt. Still, contact the TGSS immediately if your bank cannot collect the receipt, to avoid surcharges and accumulated debt.
• Exceeding the SMI during the extension: the extension (months 13-24) only holds if your rendimientos netos stay below the SMI. If you exceed it, you no longer meet the requirement and the benefit stops, putting you onto real-income contributions.
• Deregistering before the period ends: if you close your activity and re-register before the waiting periods have passed (2 years in general, 3 years if you already benefited from the tarifa plana), you cannot benefit from the reduced cuota again. Before making that decision, consult the baja de autónomos guide to understand the implications.

Regional bonuses: can I pay 0 € in cuota?

In addition to the national tarifa plana, some autonomous communities have launched their own programs that can complement it to bring the effective cuota down to 0 € during the discounted period:

• Madrid - Tarifa Cero: a subsidy that covers the cuota de autónomos during the first year for new entrepreneurs who meet the Comunidad de Madrid program's requirements.
• Andalucía - Cuota cero: a regional benefit aimed at new autónomos and autónomos restarting activity, which can cover the national cuota during the discounted period.

These regional bonuses are independent of the national tarifa plana and have their own requirements (type of activity, tax domicile, billing limits, etc.). Programs can change from year to year, so it is worth checking directly with the relevant regional employment body before you register.

Common mistakes with the tarifa plana

• Not requesting the extension on time: the 12-month extension should not be left to the last minute
• Deregistering and re-registering quickly: if you do not respect the waiting periods, you will not be able to access the reduction again
• Not keeping sufficient funds: if the TGSS cannot collect the cuota, surcharges and debt build up
• Confusing registration with Hacienda and registration with Seguridad Social: these are two separate processes and the reduced cuota depends on the TGSS

Do I need a gestor to apply for the tarifa plana?

For most autónomos, registering with the tarifa plana is something you can do directly on Importass without a gestor. That said, a mistake at registration - such as not properly recording the reduced cuota - can cost months of extra payments. If you want to know when it is worth using a professional, see the guide on whether you need a gestor as an autónomo.

Useful links

• Importass - Practical guide to self-employment - Reduced cuota, pluriactividad, payments, and benefits
• Importass portal - Registrations, queries, and TGSS procedures
• Cuota de autónomos: complete guide - Tables and indicative calculation of the ordinary cuota once the tarifa plana ends
• Baja de autónomos: everything you need to know - How to close your activity and what it means for the tarifa plana
• Do I need a gestor as an autónomo? - When it is worth delegating registration and management
• Tax obligations for autónomos - Quarterly and annual models and deadlines
• Tax optimization for autónomos - more strategies to reduce your tax bill as a new autónomo