Source: Authors’ calculations using OECD tax-benefit models. There have been efforts to lower the tax burden on low earners in recent years in Estonia. The tax free allowance has been increased from €144 per month in 2014 to €170 per month in 2016 and a new income tax rebate for low earners that reduces income tax liabilities by €228 per month for those whose annual income is below €7,818.