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.

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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

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

From Slate ● Mar. 25, 2026

The express business was marred by lower shipment volumes to the U.S. last year due to higher tariffs and the elimination of the de minimis rule that exempted small-value items from taxes and duties.

From The Wall Street Journal ● Mar. 5, 2026

Last year, he ended what was known as the de minimis exemption, which had allowed goods valued at $800 or less to enter the US without paying any tariffs.

From BBC ● Feb. 20, 2026

More shoppers are likely to encounter that scenario this holiday season — the first without the de minimis tax exemption, a nearly century-old rule that allowed low-value goods to enter the U.S. tariff-free.

From MarketWatch ● Dec. 10, 2025

Nor does the maxim "de minimis" apply to the act.

From The Constitution of the United States of America: Analysis and Interpretation Annotations of Cases Decided by the Supreme Court of the United States to June 30, 1952 by Corwin, Edward Samuel