diff --git a/erpnext/hr/doctype/employee_tax_exemption_sub_category/__init__.py b/erpnext/hr/doctype/employee_tax_exemption_sub_category/__init__.py
new file mode 100644
index 0000000..e69de29
--- /dev/null
+++ b/erpnext/hr/doctype/employee_tax_exemption_sub_category/__init__.py
diff --git a/erpnext/hr/doctype/employee_tax_exemption_sub_category/employee_tax_exemption_sub_category.js b/erpnext/hr/doctype/employee_tax_exemption_sub_category/employee_tax_exemption_sub_category.js
new file mode 100644
index 0000000..8a83a27
--- /dev/null
+++ b/erpnext/hr/doctype/employee_tax_exemption_sub_category/employee_tax_exemption_sub_category.js
@@ -0,0 +1,8 @@
+// Copyright (c) 2018, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+frappe.ui.form.on('Employee Tax Exemption Sub Category', {
+	refresh: function(frm) {
+
+	}
+});
diff --git a/erpnext/hr/doctype/employee_tax_exemption_sub_category/employee_tax_exemption_sub_category.json b/erpnext/hr/doctype/employee_tax_exemption_sub_category/employee_tax_exemption_sub_category.json
new file mode 100644
index 0000000..dc99785
--- /dev/null
+++ b/erpnext/hr/doctype/employee_tax_exemption_sub_category/employee_tax_exemption_sub_category.json
@@ -0,0 +1,194 @@
+{
+ "allow_copy": 0, 
+ "allow_guest_to_view": 0, 
+ "allow_import": 1, 
+ "allow_rename": 1, 
+ "autoname": "Prompt", 
+ "beta": 0, 
+ "creation": "2018-05-09 12:47:26.983095", 
+ "custom": 0, 
+ "docstatus": 0, 
+ "doctype": "DocType", 
+ "document_type": "", 
+ "editable_grid": 1, 
+ "engine": "InnoDB", 
+ "fields": [
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "exemption_category", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Tax Exemption Category", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Employee Tax Exemption Category", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "max_amount", 
+   "fieldtype": "Currency", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 1, 
+   "in_standard_filter": 0, 
+   "label": "Max Amount", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "is_active", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Is Active", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }
+ ], 
+ "has_web_view": 0, 
+ "hide_heading": 0, 
+ "hide_toolbar": 0, 
+ "idx": 0, 
+ "image_view": 0, 
+ "in_create": 0, 
+ "is_submittable": 0, 
+ "issingle": 0, 
+ "istable": 0, 
+ "max_attachments": 0, 
+ "modified": "2018-05-09 13:25:01.595240", 
+ "modified_by": "Administrator", 
+ "module": "HR", 
+ "name": "Employee Tax Exemption Sub Category", 
+ "name_case": "", 
+ "owner": "Administrator", 
+ "permissions": [
+  {
+   "amend": 0, 
+   "apply_user_permissions": 0, 
+   "cancel": 0, 
+   "create": 1, 
+   "delete": 1, 
+   "email": 1, 
+   "export": 1, 
+   "if_owner": 0, 
+   "import": 0, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "System Manager", 
+   "set_user_permissions": 0, 
+   "share": 1, 
+   "submit": 0, 
+   "write": 1
+  }, 
+  {
+   "amend": 0, 
+   "apply_user_permissions": 0, 
+   "cancel": 0, 
+   "create": 1, 
+   "delete": 1, 
+   "email": 1, 
+   "export": 1, 
+   "if_owner": 0, 
+   "import": 0, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "HR Manager", 
+   "set_user_permissions": 0, 
+   "share": 1, 
+   "submit": 0, 
+   "write": 1
+  }, 
+  {
+   "amend": 0, 
+   "apply_user_permissions": 0, 
+   "cancel": 0, 
+   "create": 1, 
+   "delete": 1, 
+   "email": 1, 
+   "export": 1, 
+   "if_owner": 0, 
+   "import": 0, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "HR User", 
+   "set_user_permissions": 0, 
+   "share": 1, 
+   "submit": 0, 
+   "write": 1
+  }
+ ], 
+ "quick_entry": 0, 
+ "read_only": 0, 
+ "read_only_onload": 0, 
+ "show_name_in_global_search": 0, 
+ "sort_field": "modified", 
+ "sort_order": "DESC", 
+ "track_changes": 1, 
+ "track_seen": 0
+}
\ No newline at end of file
diff --git a/erpnext/hr/doctype/employee_tax_exemption_sub_category/employee_tax_exemption_sub_category.py b/erpnext/hr/doctype/employee_tax_exemption_sub_category/employee_tax_exemption_sub_category.py
new file mode 100644
index 0000000..cd58136
--- /dev/null
+++ b/erpnext/hr/doctype/employee_tax_exemption_sub_category/employee_tax_exemption_sub_category.py
@@ -0,0 +1,10 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2018, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+from __future__ import unicode_literals
+import frappe
+from frappe.model.document import Document
+
+class EmployeeTaxExemptionSubCategory(Document):
+	pass
diff --git a/erpnext/hr/doctype/employee_tax_exemption_sub_category/test_employee_tax_exemption_sub_category.js b/erpnext/hr/doctype/employee_tax_exemption_sub_category/test_employee_tax_exemption_sub_category.js
new file mode 100644
index 0000000..8a1a6d1
--- /dev/null
+++ b/erpnext/hr/doctype/employee_tax_exemption_sub_category/test_employee_tax_exemption_sub_category.js
@@ -0,0 +1,23 @@
+/* eslint-disable */
+// rename this file from _test_[name] to test_[name] to activate
+// and remove above this line
+
+QUnit.test("test: Employee Tax Exemption Sub Category", function (assert) {
+	let done = assert.async();
+
+	// number of asserts
+	assert.expect(1);
+
+	frappe.run_serially([
+		// insert a new Employee Tax Exemption Sub Category
+		() => frappe.tests.make('Employee Tax Exemption Sub Category', [
+			// values to be set
+			{key: 'value'}
+		]),
+		() => {
+			assert.equal(cur_frm.doc.key, 'value');
+		},
+		() => done()
+	]);
+
+});
diff --git a/erpnext/hr/doctype/employee_tax_exemption_sub_category/test_employee_tax_exemption_sub_category.py b/erpnext/hr/doctype/employee_tax_exemption_sub_category/test_employee_tax_exemption_sub_category.py
new file mode 100644
index 0000000..5d705567
--- /dev/null
+++ b/erpnext/hr/doctype/employee_tax_exemption_sub_category/test_employee_tax_exemption_sub_category.py
@@ -0,0 +1,10 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2018, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+from __future__ import unicode_literals
+
+import frappe
+import unittest
+
+class TestEmployeeTaxExemptionSubCategory(unittest.TestCase):
+	pass