Notional rental value
The notional rental value is expected to decrease for some private home owners. These expectations are shown in the following schedule:
| For a private home owner value of | but not more than | notional rental value on an annual basis | |
| 2018 | 2019 | ||
| – | € 12,500 | 0% | 0% | 
| € 12,500 | € 25,000 | 0.25% | 0.25% | 
| € 25,000 | € 50,000 | 0.40% | 0.35% | 
| € 50,000 | € 75,000 | 0.55% | 0.50% | 
| € 75,000 | € 1,060,000* | 0.70% | 0.65% | 
| € 1,060,000* | – | € 7,420* plus 2.35% of | € 7,420* plus 2.35% of 
 | 
* 2018 level, adjusted annually using the taxes percentage indexation
 
        


