MIT Use of a de minimis Rate

FY2025 and FY2024 de minimis Rates

View historical de minimis rates

Overview of de minimis Rates

The MIT use of a de minimis rate of 10% MTDC is applied to non-research other sponsored activities or instruction awards (excluding those with federally mandated rates, such as NIH training grants; T, F, and K awards) from federal sponsors. (Other awards use different indirect cost rates.) Non-research activities include: 

• Instruction 
• Educational service 
• Public service 
• Student service 
• Professional travel 
• Professional conferences 
• Graduate and postdoctoral fellowship awards 

DLCIs are not required to fund under-recoveries of fund overhead associated with awards that receive the de minimis rate. 

For questions about the application of the de minimis rates, contact Cost Analysis.

Historical de minimis Rates

^{Updated July 16, 2024}