exemption

American  

[ig-zemp-shuhn] / ɪgˈzɛmp ʃən /

noun

1. the circumstances of a taxpayer, such as their age or number of dependents, that allow them to make certain deductions from taxable income.

2. the act of exempting.

3. the state of being exempted; immunity.

   Synonyms:

   exception

   Antonyms:

   liability

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Related Words

Exemption, immunity, impunity imply special privilege or freedom from imposed requirements. Exemption implies release or privileged freedom from some duty, tax, etc.: exemption from military service. Immunity implies freedom from a penalty or from some liability, especially one that is disagreeable or threatening: immunity from disease. Impunity (limited mainly to the fixed expression with impunity ) primarily suggests freedom from punishment: The police force was so inadequate that crimes could be committed with impunity.

Other Word Forms

• exemptive adjective
• nonexemption noun
• preexemption noun

Etymology

Origin of exemption

First recorded in 1350–1400; late Middle English, from Middle French, from Latin exemptiōn- (stem of exemptiō ) “removal.” See exempt, -ion

Explanation

When you get an exemption, you don't have to do something. In the sixties, some people got exemptions from military service during the Vietnam War. We don't often think of being left out as a good thing, but when you use the word exemption, you mean that someone has been excluded in a positive way. Children are exemptions, or deductions, on tax forms; the more children you have the less taxes you pay. Some non-profits are tax-exempt; their exemption means they pay no taxes at all. Exemptions also spare people from fighting in wars and doing some jobs. An exemption gets you off the hook.

Example Sentences

Environmental groups said they would challenge the committee’s exemption decision in court.

From Salon • Apr. 7, 2026

It has recommended "a discretionary exemption" from the 75% backdated premium "which is progressing through the council's formal decision-making process".

From BBC • Apr. 6, 2026

Companies can reduce tariffs to 20% by pledging U.S. manufacturing or gain full exemption by onshoring and agreeing to MFN prices.

From Barron's • Apr. 2, 2026

The history is instructive, since Congress passed the legal exemption at a moment of weakness for the NFL and strength for traditional broadcasters.

From The Wall Street Journal • Apr. 1, 2026

He seemed raised above them by this strange exemption and all honored him for it, except one only, Loki.

From "Mythology: Timeless Tales of Gods and Heroes" by Edith Hamilton

Related Words

• discharge
• dispensation
• exception
• immunity
• privilege