De Minimis and Negotiated Indirect Rate with MTDC Calculator
Use this calculator to estimate indirect costs using either the de minimis rate or your organization's negotiated indirect cost rate. The MTDC base and exclusions are calculated the same way under both options; only the applicable indirect cost percentage changes.
This is a planning tool, not legal, financial, or agency guidance. Always confirm the applicable Uniform Guidance version, notice of funding opportunity, award terms, and any agency-specific indirect-cost limitations before submitting a proposal.
Indirect Cost Rate Basis
Recipients and subrecipients without a current Federal negotiated indirect cost rate may elect a de minimis rate of up to 15% of MTDC. Award-specific or statutory restrictions may limit what can be charged. 2 CFR 200.414
Direct Cost Budget Line Items
Blue fields are inputs.
| Budget Category | Amount | MTDC Treatment |
|---|---|---|
| Personnel (Salaries & Wages) | Included | |
| Fringe Benefits | Included | |
| Travel | Included | |
| Materials & Supplies | Included | |
| Other Direct Costs (services, etc.) | Included | |
| Equipment (capital, >$5,000 unit cost) | Excluded | |
| Capital Expenditures / Alterations & Renovations | Excluded | |
| Participant Support Costs (stipends, travel, subsistence) | Excluded | |
| Tuition Remission | Excluded | |
| Scholarships & Fellowships | Excluded | |
| Rental Costs of Off-Site Facilities | Excluded |
Subcontracts / Subawards
Only the first $50,000 of each individual subcontract or subaward is included in the MTDC base, regardless of the period of performance. Amounts above $50,000 per subcontract remain direct costs but are excluded from MTDC. 2 CFR 200.1
| # | Subcontractor Name | Total Subcontract Amount | MTDC Included (Auto-Capped) | Excluded from MTDC (Above $50K Cap) | |
|---|---|---|---|---|---|
| 1 | $0.00 | $0.00 | |||
| 2 | $0.00 | $0.00 | |||
| 3 | $0.00 | $0.00 | |||
| 4 | $0.00 | $0.00 | |||
| 5 | $0.00 | $0.00 | |||
| 6 | $0.00 | $0.00 | |||
| 7 | $0.00 | $0.00 | |||
| 8 | $0.00 | $0.00 |
Examples: A $30,000 subcontract adds $30,000 to MTDC. A $50,000 subcontract adds $50,000 to MTDC. A $125,000 subcontract adds $50,000 to MTDC and excludes $75,000. Two separate $125,000 subcontracts add $100,000 total to MTDC because the cap applies separately to each subcontract.
Calculated Results
Indirect cost calculation: 15.0% × $0.00 MTDC = $0.00.
Last calculated: 9/25/2026, 3:13:37 PM