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de minimis

American  
[duh min-uh-mis, day] / 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

Examples are provided to illustrate real-world usage of words in context. Any opinions expressed do not reflect the views of Dictionary.com.

See Examples For:

Direct U.S. sulfur exports to China are de minimis compared with U.S. production and consumption.

From The Wall Street Journal ● Sep. 4, 2026

“Since May 2025, the removal of the U.S. de minimis exemption has had an adverse impact on our sales in the U.S.,”

From MarketWatch ● Aug. 21, 2026

"The removal of the US de minimis exemption has had an adverse impact on our sales in the US and the overall growth of our net revenues," Shein said in the filing.

From BBC ● Jul. 27, 2026

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

From Slate ● Mar. 25, 2026

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 Edward Samuel Corwin

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