de minimis

American  

[duh min-uh-mis, dey] / də ˈmɪn ə mɪs, deɪ /

1. pertaining to minimal or trivial things; small, minor, or insignificant; negligible.

   De minimis gifts to employees are not subject to taxation.

---

Usage

What does de minimis mean? De minimis means so small or inconsequential as to not be worthy of attention. De minimis is typically used in a legal context in regard to things that are not important or significant enough to be bound by rules or regulations. It is often used in phrases like de minimis rule or de minimis exemption. Like many other technical legal terms, de minimis comes from Latin. Example: Amounts that low are considered de minimis, so they don’t need to be reported as taxable income.

Etymology

Origin of de minimis

First recorded in 1945–50

Example Sentences

See Examples For:

de minimis

The company took a considerable blow in May of last year, when the de minimis exemption – which allowed it to ship cheap goods to the U.S. without paying customs – expired.

From MarketWatch ● Sep. 1, 2026

The so-called de minimis exemption had allowed goods valued at $800 or less to enter the US without paying any tariffs.

From BBC ● Jul. 27, 2026

Those merchants were among companies that had for years used a U.S. trade provision known as de minimis to ship orders of $800 or less directly to American consumers from overseas duty free.

From The Wall Street Journal ● Jul. 8, 2026

All but the litter charges were thrown out, and even that was deemed de minimis.

From Slate ● Mar. 25, 2026

Con Hite's distilling enterprise was on so small a scale that one might have imagined it to be altogether outside the purview of the law, which, it is said, does not take note de minimis.

From The Mystery of Witch-Face Mountain and Other Stories by Mary Noailles Murfree