/ɪɡˈzɛmpt/
if sb/sth is exempt from sth, they are not affected by it, do not have to do it, pay it, etc. 免除(责任、付款等);获豁免
The interest on the money is exempt from tax.
这笔钱的利息免税。

Some students are exempt from certain exams.
有些学生可免除某些考试。