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

Izzy Rosenzweig, chief executive of e-commerce logistics firm Portless, said importers who paid Ieepa tariffs on packages that would have been previously subject to de minimis might be eligible for refunds on those duties.

From The Wall Street Journal • Feb. 23, 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

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

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