iShares S&P 500 Swap UCITS ETF
iShares S&P 500 Swap UCITS ETF (AMS: I500) is an exchange-traded fund listed on Euronext Amsterdam, trading at $12.88 (about ₹1,237 a unit) as of 29 Sep 2026, 10:59 AM ET. It has an expense ratio of 0.05% and holds 667 securities. Indian residents can buy I500 through Paasa under the RBI's Liberalised Remittance Scheme.
Quote
Today's low
$12.87
Today's high
$12.92
52 week low
$10.65
52 week high
$13.09
I500 opened at $12.88, closed previously at $12.88, and has traded between $10.65 and $13.09 over the past 52 weeks.
About
This investment vehicle's primary goal is to replicate the financial outcomes of an equity index representing the top 500 American corporations by market capitalization.
Key statistics
Expense ratio
0.05%
Assets (AUM)
$15.6B
Holdings
667
NAV
$12.89
Avg. volume
—
1-year price change
+16.46%
5-year price change
+87.77%
Price change excludes dividends.
Top 10 holdings
I500 holds 667 securities in total. These 10 are 100.0% of the fund.
Where the money is invested
Sectors
Countries
Similar funds
This is not an investment recommendation
How to buy I500 from India
Indian residents can buy I500 units through Paasa in three steps. Funds leave India under the RBI's Liberalised Remittance Scheme and the units are held in your own name with Interactive Brokers.
Open your Paasa account
KYC takes a few minutes: PAN, Aadhaar and address proof. Your brokerage account is opened in your own name with Interactive Brokers.
Add funds from your Indian bank account
Remit up to $250,000 a year under the RBI's Liberalised Remittance Scheme. Your bank converts the rupees to US dollars at its rate on the day you remit.
Search I500 and buy
Find the fund by its ticker, I500, on Euronext Amsterdam, and place your order.
Read the full guide: how to invest in I500 from India
Trading and taxes when buying I500 from India
Trading and limits
- Trading hours
- 9:00 am – 5:30 pm CET
- LRS limit
- $250,000Per financial year, under the RBI's Liberalised Remittance Scheme.
Tax for Indian residents
- TCS on remittance
- 20%Collected by your bank on LRS remittances above ₹10 lakh in a financial year. The TCS is adjustable against your income-tax liability.Adjusting TCS against your tax
- Capital gains in India
- 12.5% or slab rateGains on foreign ETF units held for more than 24 months are long-term and taxed at 12.5% without indexation. Gains on units held for 24 months or less are short-term and taxed at your income-tax slab rate.Capital gains explained
Custody. Units are held in your own name at Interactive Brokers, segregated from Paasa's own assets.
FAQs
What is the I500 price today?
iShares S&P 500 Swap UCITS ETF (I500) last traded at $12.88 on Euronext Amsterdam, as of 29 Sep 2026, 10:59 AM ET. That is ₹1,237 a unit at the 28 Sep 2026 USD/INR rate.
When does I500 trade, in Indian time?
Euronext Amsterdam trades 12:30 pm – 9:00 pm IST. The window shifts to 1:30 pm – 10:00 pm IST when the Netherlands is on standard time. Orders can only execute during that window.
How big is I500, and what does it cost to hold?
iShares S&P 500 Swap UCITS ETF manages about $15.6B. Its expense ratio is 0.05% a year, deducted inside the fund. It launched in 2020.
Is I500 a UCITS ETF?
Yes. iShares S&P 500 Swap UCITS ETF is a UCITS fund domiciled in Ireland, set up under the European Union's UCITS rules for funds sold across Europe. It is listed on Euronext Amsterdam and trades in US dollars.
What are I500's largest holdings?
The top three are S&P 500 TOTAL RETURN INDEX 500 (100.0%), USD CASH (0.0%) and EUR CASH (0.0%). I500's 10 largest positions make up 100.0% of the fund.
Is I500 subject to US estate tax?
No. Because I500 is domiciled in Ireland rather than the US, it is not a US-situs asset, so US estate tax does not apply to it. US-listed ETFs held directly can be taxed at up to 40% above $60,000 when they pass to your family.
How are US dividends taxed inside I500?
The US withholds 15% on dividends from the US shares the fund holds, and that tax is paid inside the fund. You cannot claim it as a Foreign Tax Credit in India.
How are gains on I500 taxed in India?
Units held for more than 24 months are long-term and taxed at 12.5% without indexation; units held for 24 months or less are taxed at your income-tax slab rate. The gain is worked out in rupees, so the currency move counts.
How has I500 performed?
I500's price is up 16.5% over the past year and up 87.8% over five years. These figures are price change only and exclude dividends; past performance does not guarantee future returns.
How is I500 different from a US-listed ETF?
I500 is domiciled in Ireland rather than the US. That keeps it outside US estate tax, and dividend withholding on its US shares is 15%, paid inside the fund, instead of the 25% withheld on a US-listed ETF. The 25% can generally be claimed as a credit in India; the 15% cannot. Capital gains on both are taxed the same way in India.