Single-layer ultrathin absorber patch elements are analysed under normal and oblique incidence. A compensation technique for impedance variation with an angle of incidence (θ) is proposed. An equivalent-circuit model is formulated that provides a realisation for the absorption response (in terms of resonance frequency and absorption ratio) of noncomplicated rectangular patch absorbers using simple equations. The design methodology proposed is based on using multiple subcells of simple patches to add another degree of freedom for the design equations and keep the ultrathin planar feature. Previously reported techniques realising a wide angle of incidence are applied for fair comparison with the proposed methodology. The developed structure features angular stability, polarisation insensitivity, and a planar non-complicated configuration compared with that of structures reported in literature. Moreover, a prototype is fabricated and measured to validate the proposed approach.This is an open access article under the terms of the Creative Commons Attribution License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited.