ex·empt1 /ɪɡˈzempt/ ●○○ adjectiveadj LET/ALLOWnot affected by something, or not having to do it or pay it 被免除(义务)的,获豁免的exempt from The interest is exempt from income tax. 利息收入免征所得税。
Children are exempt from the charges. 儿童免费。
exempt from• Their income is exempt from state taxes.
From Longman Business Dictionary
exemptex·empt1 /ɪgˈzempt/ verb [transitiveT]1LAWto allow something that would normally be affected by a tax, law etc not to be affectedDemocrats would also tax the entire cost of private planes, while Republicans would exempt them.
exempt something fromThe change in the tax law will exempt dividends from the recipient’s income taxes.
2to give permission to someone or to an organization not to do something that they would normally have to doexempt somebody fromThe new rules also exempt established companies from having to comply with all the new safety regulations.