A minority interest refers to a stake in a company that is otherwise controlled by a parent company. This usually occurs in subsidiaries where the parent company owns more than 50% of the voting shares. Minority interests generally come with some rights for the stakeholder such as participation in sales and certain audit rights.

Minority interests are also referred to as non-controlling interests. Under U.S. GAAP, non-controlling interests are listed on the equity section of the parent company's consolidated balance sheet, but separate from the parent company's equity.