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

The Supreme Court decision didn’t touch on the de minimis rule.

From The Wall Street Journal • Feb. 23, 2026

He says Shein enjoys an unfair advantage by using the de minimis loophole to import their goods—and is bad for the environment to boot.

From The Wall Street Journal • Dec. 18, 2025

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

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