exemption

/ɪɡˈzempʃn/ (bre, ipa) · /ɪɡˈzempʃn/ (ame, ipa) · /ig-ˈzem(p)-shən/ (ame, mw)

exemption — 名詞

  • exemptionsingular
  • exemptionsplural

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

1.名詞B2
釋義

豁免；免除

免除義務或費用的許可

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

例句

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

學校因為 Linh 的健康狀況，讓她不用參加期末考試。

grant + exemption from [obligation]

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

慈善機構可以為收到的捐款申請免稅。

apply for + tax exemption

同義詞
  • 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.

反義詞
  • obligation

    The duty or requirement that an exemption removes.

文法句型

exemption from + noun/gerund

grant/apply for/receive an exemption

用法筆記

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.

常見錯誤

❌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.名詞B2
釋義

免稅額

可免稅的固定收入金額

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.

例句

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

Salma 去年在報稅表上申報了個人免稅額。

claim + personal exemption + on tax return

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

納稅人可以為每位住在家的受撫養子女扣除基本免稅額。

deduct + exemption for each dependent

同義詞
  • 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.

文法句型

claim an exemption

exemption for + dependent/person

用法筆記

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.

常見錯誤

❌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.