'exempt' originates from Latin, specifically the word 'exemptus,' where 'ex-' meant 'out of' and 'emere' meant 'to take.'

'exemptus' transformed into the Old French word 'exempter,' and eventually became the modern English word 'exempt' through Middle English.

Initially, it meant 'to take out or remove,' but over time it evolved into its current meaning of 'to free from an obligation or duty.'