exemption

exemption — noun

1. Official permission to avoid a requirement, duty, or payment that other people o

1.nounB2
Definition

Official permission to avoid a requirement, duty, or payment that other people or organizations are normally expected to meet.

Example

The school granted Linh an exemption from the final exam because of her medical condition.

grant + exemption from [obligation]

Charitable organisations can apply for a tax exemption on their donations.

apply for + tax exemption

Common collocations
  • exemption from service
  • exemption from tax
  • exemption from duty
  • grant an exemption
  • apply for an exemption
  • seek an exemption
  • receive an exemption
  • tax exemption
  • military exemption
  • medical exemption
Synonyms
  • immunity

    Broader in scope — often covers legal protection from prosecution or disease; 'exemption' is narrower, focusing on a specific duty or fee.

  • exception

    A case that does not follow a general rule; 'exception' can be informal, while 'exemption' is usually official or legal.

  • dispensation

    More formal and often used in religious or institutional contexts; implies a special permission granted by an authority.

Antonyms
  • obligation

    The duty or requirement that an exemption removes.

Grammar Patterns

exemption from + noun/gerund

grant/apply for/receive an exemption

Usage Note

Typically followed by 'from' + noun or gerund to specify the obligation being avoided. The word can be uncountable when referring to the general state of being free from a duty, and countable when referring to a specific permission document or individual case.

Common Mistakes

He got exemption of military service.
He got exemption from military service.
Use 'from' (not 'of') to indicate what obligation is being avoided.
She had an exemption to attend the meeting.
She had an exemption from attending the meeting.
'Exemption from' shows freedom from an obligation, not permission to do something.

2. A fixed sum of money that a person is allowed to earn each year without paying i

2.nounB2
Definition

A fixed sum of money that a person is allowed to earn each year without paying income tax on it, based on their personal or family situation.

Example

Salma claimed a personal exemption on her tax return last year.

claim + personal exemption + on tax return

Taxpayers can deduct a standard exemption for each dependent child living at home.

deduct + exemption for each dependent

Common collocations
  • personal exemption
  • dependent exemption
  • standard exemption
  • claim an exemption
  • exemption amount
  • exemption threshold
  • taxpayer exemption
  • exemption for dependents
Synonyms
  • allowance

    A broader term for a permitted amount; in UK tax, 'personal allowance' is used instead of 'personal exemption.'

  • deduction

    A deduction reduces taxable income but differs in how it is calculated; exemptions are fixed per person, deductions often depend on actual expenses.

Grammar Patterns

claim an exemption

exemption for + dependent/person

Usage Note

Primarily used in US tax contexts. The amount and availability of exemptions change with each year's tax laws. Not to be confused with a 'tax deduction' (which reduces taxable income by a percentage) — an exemption excludes a fixed amount of income from taxation entirely.

Common Mistakes

I can exemption $3,000 from my tax.
I can claim a $3,000 exemption on my tax return.
'Exemption' is a noun, not a verb; use the verb 'exempt' or 'claim an exemption.'
The exemption for children reduces how much tax you owe.
The exemption for dependents reduces your taxable income.
The exemption reduces the amount of income subject to tax, not the tax bill directly.

Word family

  • exempt
    verbB2
  • exempt
    adjectiveB2
  • exempted
    adjectiveC1
  • nonexempt
    adjectiveC1

Synonym discussion

Sense: noun/1

Exemption refers to the official right to avoid a specific duty, rule, or payment that normally applies — for example, exemption from a school exam or a tax. Immunity is broader and often carries legal or medical meanings: diplomatic immunity protects diplomats from prosecution, and immunity to a disease means the body can resist it. Exception simply means something that does not follow a general rule; it can be informal (“made an exception for a late student”) and does not imply an official process. Dispensation is the most formal of the four and is used in institutional or religious settings, such as a church granting dispensation from a rule. In everyday writing, use exemption for official permissions and waivers, exception for informal deviations, and immunity for broad protections.

exemption ↗immunityexception ↗dispensation

Common collocations

Phrases

  • exemption from
  • apply for an exemption
  • claim an exemption
  • grant an exemption
  • tax exemption

Prepositions

Etymology

LatinFrenchEnglish

Exemption entered English from Latin exemptio, based on the verb eximere meaning 'to take out, remove' — formed from ex- ('out') and emere ('to take' or 'to buy'). The original sense was literally 'a taking out,' which evolved into the legal idea of being 'taken out' of an obligation that others must follow. By the 1600s, English speakers were using it for official permissions to avoid duties, taxes, or rules.