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 express business was marred by lower shipment volumes to the U.S. last year due to higher tariffs and the elimination of the de minimis rule that exempted small-value items from taxes and duties.

From The Wall Street Journal • Mar. 5, 2026

“The ability to use de minimis is not part of the equation here. The only part of the equation is the Ieepa tariffs,” Rosenzweig said.

From The Wall Street Journal • Feb. 23, 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

Nolite, inquit Dominus, contemnere unum de minimis istis qui sunt in ecclesia.

From Primitive Christian Worship Or, The Evidence of Holy Scripture and the Church, Against the Invocation of Saints and Angels, and the Blessed Virgin Mary by Tyler, James Endell