Free Tool

De Minimis Indirect Cost
Calculator

If you do not have a federally negotiated indirect cost rate, estimate the indirect costs you may recover on federal awards. Enter your Modified Total Direct Costs to see the ceiling.

$
Up to 15% of MTDC-A ceiling, not an entitlement

This is a ceiling, not an entitlement. You may elect a lower rate, and you cannot charge more than the indirect costs you actually incur.

Nothing is stored. This runs entirely in your browser. Last verified August 1, 2026

Effective Date

Which Rate Applies

The 15 percent rate applies to federal awards issued on or after October 1, 2024. Organizations operating under earlier awards may still be at the prior 10 percent rate. Check your award’s terms.

Get The Base Right

What MTDC Excludes

Modified Total Direct Costs is not your whole budget. Getting the base wrong is the most common mistake.

Primary source: 2 CFR 200.414 on eCFR. Last verified August 1, 2026.

This is a calculator, not accounting or legal advice. Your cognizant federal agency or your auditor governs how the rate applies to your awards.

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