At a party congress on Sunday, opposition party IRL proposed dropping the tax burden for those earning less than 500 euros per month. The current tax-free minimum, in effect for all salaries, is 144 euro.
IRL Chairman Urmas Reinsalu said it is immoral to tax those who barely make ends meet.
Reinsalu said those earning under 500 euros would be 69 euros better off, per month, and the reform would effect 300,000 people.
Former economy minister Juhan Parts said the reform would cost 120 million euros and the cover would be found in the current tax structure, saying the current system does not need a radical overhaul.
The party said it will unveil its full election platform in November. Parliamentary elections will take place on March 1, 2015.