Let s1, s2 ∈ (−1, 1) and s = (s1, s2). In this paper, the author introduces the Besov spaceḂ s pq (R 2 ) with p, q ∈ [1, ∞] and the Triebel-Lizorkin spacė F s pq (R 2 ) with p ∈ (1, ∞) and q ∈ (1, ∞] associated to singular integrals with flag kernels. Some basic properties, including their dual spaces, some equivalent norm characterizations via Littlewood-Paley functions, lifting properties and some embedding theorems, on these spaces are given. Moreover, the author obtains the boundedness of flag singular integrals and fractional integrals on these spaces.