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Is

It's the least I could do.

or

It's the least I could have done.

better in response to "Thank you"?

I have seen people using "it's the least I could do" but personally, I feel "it's the least I could have done" is better.

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    the fewer syllables there are in a politeness formula, the better. Adding more attracts attention to something that's sposta just be ritual, and over fast. – John Lawler Oct 12 '20 at 15:58
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The following

It was the least I could do

concisely and grammatically expresses the intended meaning, but also grammatical is

It is the least I could have done

The sequence of tenses in

It is the least I could do

might annoy a grammatical purist, but, with such formulaic and phatic language, no one is likely to notice, and anyone who does notice is very unlikely to care.

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