exemption

noun

ex·​emp·​tion ig-ˈzem(p)-shən 

1

: the act of exempting or state of being exempt : immunity

2

: one that exempts or is exempted

especially : a source or amount of income exempted from taxation

Synonyms

• immunity
• protection

Examples of exemption in a Sentence

They were granted exemptions from military service.

You can claim a tax exemption for each of your dependents.

Recent Examples on the Web

For example, Ohio's waiver didn't include exemptions for those who lose their job due to being hospitalized for extended periods. —Haley Bemiller, The Enquirer, 10 July 2025

Given the long work hours on a standard shoot, people may be interested in the exemption for overtime pay. —Schuyler Moore, Forbes.com, 10 July 2025

The capital gains exemption can only be used every two years on primary residences. —Catherine Reagor, AZCentral.com, 10 July 2025

The exemption is a remarkable step for Rojas to take because observant Catholics are required to attend Sunday Mass and certain holy days of obligation, such as All Saints' Day on Nov. 1 and Christmas on Dec. 25. —Erin Doherty, CNBC, 9 July 2025

Word History

First Known Use

14th century, in the meaning defined at sense 1

Rhymes for exemption

• preemption
• redemption
• emption

Kids Definition

exemption

noun

ex·​emp·​tion ig-ˈzem(p)-shən 

1

: the act of exempting : the state of being exempt

2

: something that is exempted

Legal Definition

exemption

noun

ex·​emp·​tion ig-ˈzemp-shən 

1

: the act of exempting or state of being exempt

2

: one that exempts or is exempted: as

a

: an amount of income exempted from taxation that may be deducted from adjusted gross income under the tax laws see also Internal Revenue Code compare deduction, exclusion, tax credit

— dependency exemption \ də-​ˈpen-​dən-​sē-​ \

: an exemption that is allowed for each dependent who qualifies under the tax laws (as sections 151 and 152 of the Internal Revenue Code)

Note: Under the federal income tax laws, the dependency exemption is allowed for each dependent whose gross income is less than the exemption or who is a child of the taxpayer and is under 19 or a student under 24.

— personal exemption

: an exemption that is allowed for the taxpayer or for the taxpayer and spouse if filing a joint return

b

: the right created by federal and state laws to exempt specified types of property from a bankruptcy estate

precludes the debtor from using the exemptions in the Bankruptcy Code

also : a type of property that may be claimed as exempt see also Bankruptcy Code

c

: homestead exemption