A flat tax (short for flat rate tax) is a tax maneuver with a constant rate. Usually this would refer to household income and possibly corporate profits as well being taxed at one marginal rate. Flat taxes, implemented as well as proposed, usually exempt household income below a statutorily determined level that is a function of the type and size of the household. As a result, so-called flat taxes are often not true proportional ""flat"" taxes as taxable income may not equal total income.

Proposing a flat tax option to taxpayers means taxpayers would be able to either opt for the flat tax or keep paying taxes under the current taxation scheme.

A flat tax usually refers to the taxation of incomes but can be applied to consumption.

Flat taxes are uncommon in advanced economies, whose nationwide taxes typically include a graduated tax on household incomes and corporate profits, such that the marginal tax rate rises as the income or profit of the taxed entity rises. However, nomenclature regarding flat taxes has become increasingly lax, in that taxes that are described as flat sometimes have little to differentiate them from other tax regimes, e.g. progressive taxes.

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