What does exemption mean?
Exemption is a noun denoting release from an obligation, duty, tax, or penalty that would ordinarily apply. It is used chiefly in legal, governmental, and financial contexts: charities may receive exemption from property taxes, students may seek exemption from a required course, and certain goods may be granted exemption from import duties. The word carries a formal, official tone and typically appears in the pattern 'exemption from' followed by whatever is being escaped. It can refer either to the general state of being freed or to a specific clause or allowance that grants such relief — for instance, personal exemptions on a tax return. Closely related to 'exempt', its adjective and verb counterparts, exemption is a precise and useful term for describing lawful exceptions to otherwise universal rules, and it implies that the freedom has been formally granted rather than simply taken.
nounThe act of freeing or state of being freed from an obligation, duty, rule, tax, or penalty that would normally apply.
- Freedom from an obligation, tax, duty, or penalty that others must bear (e.g. tax exemption).
- A specific provision, allowance, or deduction that removes a person or thing from the scope of a law or rule.
"Charities enjoy exemption from most forms of taxation."
"Senior citizens may claim an additional exemption on their annual tax return."
"The new regulations apply to all manufacturers, with no exemptions for small businesses."
Standard regular plural, used when referring to multiple specific provisions or allowances.
"The bill includes several new exemptions for agricultural producers."
The word 'exemption' shares its Latin root with 'redeem' — to be exempt was literally to be 'taken out' of the reckoning.
Reviewed by Deb Chak, Editor. AI-assisted content curated by RJS Tech Solutions LLP.
Etymology of exemption
Exemption derives from the Latin 'exemptio', meaning a taking out or removal, formed from the verb 'eximere' — 'ex-' (out) plus 'emere' (to take, buy, or acquire). It entered English in the late Middle Ages via Old French 'exemption'. The same root 'emere' gives English words such as redeem, preempt, and exemplar, all involving the idea of taking or acquiring. The modern legal sense of release from obligation developed naturally from the literal notion of being taken out of a group subject to a burden.
Related word forms
How exemption is actually used
Formal register, common in legal, financial, and administrative contexts. Often followed by 'from' plus the obligation being escaped (exemption from military service, from taxation). Countable when referring to a specific provision; uncountable when referring to the general state of being freed.
Easily confused with exemption
An exception is something excluded from a general rule as part of the rule's wording, while an exemption is a release from a duty or obligation that would otherwise apply.