The additional Bill on the taxation of rental income for 2013 was published in the Official Gazette on 12 July 2013. Rental income from housing in the regulated sector will become liable to a special levy based on the value of the house. In 2013, the tax will be levied at the rate of 0.014% and the rate is to increase to 0.231% in 2014. The levy is to apply to both residents and non-residents receiving rental income in the Netherlands.