1. (adjective) Free from an obligation, duty, or liability that applies to others
Students with scholarships are exempt from paying tuition fees.
Estudantes com bolsas são isentos de pagar taxas de mensalidade.
2. (verb) To free someone from an obligation, duty, or liability
The government exempted small businesses from the new tax regulation.
O governo isentou pequenas empresas da nova regulação fiscal.
3. (adjective) Not subject to a particular law or rule
Religious organizations are often exempt from property taxes.
Organizações religiosas frequentemente são isentas de impostos sobre a propriedade.