Subrecipients that do not have a federally approved indirect rate and where the sponsor does not impose an indirect cost cap may use the federal de minimis rate.
Find the Applicable De Minimis Rate
The applicable de minimis rate depends on the sponsor and when the prime award was issued.
Sponsor |
Prime Award Issue Date |
De Minimis Rate |
|---|---|---|
All sponsors, excluding NIH |
On or after October 1, 2024 |
Up to 15% |
NIH* |
Any |
Up to 10% |
All sponsors |
Prior to October 1, 2024 |
Up to 10% |
*NIH reverted to the 10% de minimis rate on April 20, 2026 (NOT-OD-26-072).
Use of De Minimis Rate
Uniform Guidance governs the use of the federal de minimis rate for recipients and subrecipients that do not have a current federal negotiated indirect cost rate (including provisional rate). For more information, see eCFR 200.414(f).
The de minimis rate is not applicable for subawards issued under a sponsor-imposed indirect cost cap.
For any questions regarding other circumstances, please contact subawards@mit.edu.