MIT Use of a de minimis Rate

FY2024 and FY2023 de minimis Rates

FY2025 and FY2024 de minimis Rates

Period

On-campus

Off-campus

FY2025

10.00%

10.00%

FY2024

10.00%

10.00%

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

Historical de minimis Rates

Period

On-Campus

Off-Campus

FY2025

10.00%

10.00%

FY2024

10.00%

10.00%

FY2023

10.00%

10.00%

FY2022

10.00%

10.00%

Updated July 16, 2024