de minimis

[duh min-uh-mis, dey]

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

   De minimis gifts to employees are not subject to taxation.

Word History and Origins

Origin of de minimis¹

First recorded in 1945–50

When To Use

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.