exempt

adjective

of persons freed from or not subject to an obligation or liability to which others or other things are subject
“They were a beauty somehow exempt from the aging process.”
of goods or funds, not subject to taxation
“Some goods are exempt from import tax.”
nontaxable

verb

grant exemption or release to

excuserelievelet off
grant relief or an exemption from a rule or requirement to
“They exempted me from the exam.”
free