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

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

From Slate • Mar. 25, 2026

At the same time, the company is still dealing with fallout over trade shifts and the end of the de minimis rule.

From The Wall Street Journal • Jan. 30, 2026

The "de minimis" loophole allows overseas retailers to send goods to the UK worth up to £135 without incurring customs duty.

From BBC • Nov. 26, 2025

It appears that the abolition of the de minimis exemption for the shipment of low-value goods to the U.S. has not had the debilitating effect many analysts had forecast.

From MarketWatch • Nov. 6, 2025

The subject may appear an insignificant one, but we shall see that it possesses some interest; and the maxim "de minimis non curat lex," does not apply to science.

From The formation of vegetable mould through the action of worms, with observations on their habits by Darwin, Charles