O
AI-generated image

exempt

/ɪɡˈzɛmpt/ adjective · British & US
Valid in UKValid in US
Share WhatsApp

What does exempt mean?

Exempt describes someone or something that has been freed from an obligation that normally applies to others — most commonly a tax, fee, rule, or legal duty. It works primarily as an adjective ('nonprofits are exempt from property taxes') but also functions as a verb ('the state exempted farmers from the new restrictions') and, less often, as a noun for a person granted such relief. The word carries a formal, administrative tone and appears constantly in legal, financial, and bureaucratic language, where precision about who owes what matters. Its most frequent partner is the preposition 'from,' as in 'exempt from duty.' A notable specialized use is in US labor law, where an 'exempt' employee is one not eligible for overtime pay. Derived from the Latin eximere, meaning to take out or remove, it shares deep roots with words like redeem, reflecting its original sense of being bought or taken out of an obligation.

adjective

Freed from an obligation, duty, or liability that applies to others.

Example

"Diplomats are generally exempt from customs inspection."

Almost always followed by 'from' plus the obligation.

verb

To officially release someone or something from an obligation, duty, or payment imposed on others.

Example

"The council voted to exempt places of worship from the levy."

Often used in passive constructions, e.g. 'was exempted.'

noun

A person who is exempt from something, especially taxation or compulsory military service.

Example

"Clergymen were listed among the exempts from conscription."

Relatively rare and chiefly found in historical or legal contexts.

Plural exempts

Applies only to the rare noun use referring to people granted exemption; uncommon outside historical or legal writing.

Example

"The rolls recorded hundreds of exempts from the wartime draft."

Did you know?

"Exempt" comes from the Latin eximere — literally "to buy out" — the same root that gives us "redeem," so being exempt once meant having yourself bought free of a burden.

Reviewed by Deb Chak, Editor. AI-assisted content curated by RJS Tech Solutions LLP.

Etymology of exempt

Exempt comes from the Latin exemptus, the past participle of eximere, meaning 'to take out, remove, or buy out,' formed from ex- ('out') plus emere ('to buy'). It entered English in the late Middle English period through Old French, carrying both the sense of removal and release from obligation. The same Latin root produced cognates such as redeem, ransom, example, and preempt.

Related word forms

How exempt is actually used

Mostly formal and legal/administrative in register, appearing frequently in tax law, employment law, and institutional rules. The adjective almost always takes the complement 'from' (exempt from tax, exempt from service). In US employment contexts, 'exempt' has a specific technical meaning: an employee not entitled to overtime pay under the Fair Labor Standards Act.

Easily confused with exempt

exempt vs. except

'Except' means 'excluding' or 'but not' as a preposition/conjunction, while 'exempt' means released from an obligation.

exempt vs. excerpt

An 'excerpt' is a short passage taken from a text, whereas 'exempt' describes freedom from an obligation.

What's another word for exempt?

Words and phrases paired with exempt

exempt from taxtax-exemptexempt statusexempt from duty

What's the opposite of exempt?

Rhymes with exempt