exempt
adjective

not forced to do something, especially not forced to obey a particular law or rule, or not forced to pay something

Example

Anyone over 65 is exempt from charges

Usage
exempt from tax
not required to pay tax

"Companies with sales under $500,000 a year will be exempt from the minimum-wage requirements" [Nation's Business]

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relocation package
annual exemptions
double exemption
municipal bond
gift tax
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