if sb/sth is exempt from sth, they are not affected by it, do not have to do it, pay it, etc.被豁免的；被免除的◆Payments into a pension fund are exempt from tax.养老基金缴付款免税。◆Larger companies will have to pay the charge, but small businesses are exempt.大公司必须支付此项费用，而小公司可以免除。 (used with a noun to form adjectives 与名词连用构成形容词) ◆The company has lost its tax-exempt status.这家公司失去了免税资格。