The first betas for iOS 7 and OS X Mavericks and are now available for registered developers to download in Apple’s Dev Center. The iOS 7 beta is only available for iPhone models and the iPod touch. Apple has said that an iPad version will be coming in a few weeks.
OS X Mavericks is available as well for Mac developers. The Xcode 5 developer preview is available with support for iOS 7 and OS X Mavericks. Apple has released an iOS 7 beta for the Apple TV as well. Lastly, there’s a new beta of the Find My iPhone app with support for the new security features Apple has in iOS 7.
Source: Apple