In this paper, we propose a subwavelength metamaterial unit cell for low-frequency electromagnetic absorber applications. To realize a periodic array for a metamaterial absorber, the footprint size and thickness of a unit cell must be miniaturized to a subwavelength. We achieved the electrical size of the unit cell as 0.027λ × 0.027λ × 0.043λ at 2.4 GHz by introducing the inductive lump elements to a symmetric square-loop resonator. The performance of the proposed absorber was demonstrated by full-wave simulations and measurements. An inductance tolerance of 2% yielded errors of 1.2% and 1.25% in the absorptivity and absorption frequency, respectively. A prototype with 13 × 27 unit cells was fabricated and its absorptivity was measured to be 99.6% at 2.4 GHz.