Minority Discount refers to the provision made to account for the lack of control associated with a minority interest in a business enterprise. A Minority Interest shareholder normally has disadvantages especially if the interest is so small to grant absolute majority to other shareholders. The discount typically reflects the lack of marketability associated with selling a minority interest to other investors. Depending on the size of the minority, the discount applied to attract a potential buyer could be as high as fifty percent of the estimated value.