exempt

American  

[ig-zempt] / ɪgˈzɛmpt /

verb (used with object)

exempts, present (3rd person singular) exempted, past participle, past exempting present participle

1. to free from an obligation or liability to which others are subject; release.

   A grade above B+ is required in order to exempt a student from an examination.

   Synonyms:

   except, relieve, excuse

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adjective

1. released from, or not subject to, a particular obligation or liability, such as income tax.

   Charities and other exempt organizations must still file an information return with the IRS.

2. U.S. Law. relating to or being an employee to whom certain obligations imposed on employers under the Fair Labor Standards Act do not apply, generally because skill level and remuneration are relatively high or work is of a kind that cannot be strictly scheduled.

   Executive employees and creative professionals are among those considered exempt under the FLSA.

noun

1. a person who is exempt from an obligation, duty, etc.

2. (in Britain) exon.

exempt British  

/ ɪɡˈzɛmpt /

verb

1. (tr) to release from an obligation, liability, tax, etc; excuse

   to exempt a soldier from drill

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adjective

1. freed from or not subject to an obligation, liability, tax, etc; excused

   exempt gilts

   tax-exempt bonus

2. obsolete set apart; remote

noun

1. a person who is exempt from an obligation, tax, etc

Other Word Forms

Derived Forms

• exemption
  noun
• exemptible
  adjective
• nonexempt
  adjective
• quasi-exempt
  adjective
• unexempt
  adjective
• unexempted
  adjective
• unexemptible
  adjective
• unexempting
  adjective

Inflected Forms

Participles

• exempting
  present
• exempted
  past

Conjugated Forms

Present

• exempt
  simple
• exempts
  simple
• have exempted
  perfect
• has exempted
  perfect
• am exempting
  progressive
• are exempting
  progressive
• is exempting
  progressive
• have been exempting
  perfect progressive
• has been exempting
  perfect progressive

Past

• exempted
  simple
• had exempted
  perfect
• was exempting
  progressive
• were exempting
  progressive
• had been exempting
  perfect progressive

Future

• will exempt
  simple
• will have exempted
  perfect
• will be exempting
  progressive
• will have been exempting
  perfect progressive

Etymology

Origin of exempt

First recorded in 1325–75; (adjective) Middle English, from Old French, from Latin exemptus, past participle of eximere “to take out, free, release,” equivalent to ex- ex- ¹ + emptus (past participle of emere “to buy, obtain”); (verb) late Middle English exempten, from Old French exempter, derivative of adjective exempt

Explanation

If your accountant tells you that you’re exempt from taxes this year, give him a big hug. He is saying that you don’t have to pay taxes. The adjective exempt traces back to the Latin word exemptus, meaning “to remove or take out” or “to free”. So if you are exempt, you are free of an obligation that others have to fulfill, such as paying taxes. But you can also be exempt from having to obey certain rules, like seniors being exempt from having to sell candy bars for a school fundraiser.

Example Sentences

“Celebrity status does not exempt anyone from California’s employment laws. We look forward to presenting the evidence in court and allowing the facts to speak for themselves,” attorney Della Shaker told The Times.

From Los Angeles Times • Jun. 25, 2026

Drop-in outdoor performances and dementia-friendly concerts will be exempt from the ban.

From BBC • Jun. 23, 2026

Several states also have enhanced life-estate deeds, which exempt a home from Medicaid estate recovery.

From MarketWatch • Jun. 19, 2026

Filmmaking has not been exempt from the disruption meted out onto the creative industries by AI's rapid development in recent years.

From Barron's • Jun. 19, 2026

The law applied only to slaves over age twenty-eight, so Ona was exempt.

From "In the Shadow of Liberty" by Kenneth C. Davis

Related Words

• excuse
• exonerate
• free
• spare