iShares S&P 500 Swap UCITS ETF
iShares S&P 500 Swap UCITS ETF (AMS: I50D) is an exchange-traded fund listed on Euronext Amsterdam, trading at $8.71 (about ₹835 a unit) as of 25 Sep 2026, 3:04 AM ET. It has an expense ratio of 0.05% and holds 667 securities. Indian residents can buy I50D through Paasa under the RBI's Liberalised Remittance Scheme.
Quote
Today's low
$8.71
Today's high
$8.71
52 week low
$7.20
52 week high
$8.80
I50D opened at $8.71, closed previously at $8.65, and has traded between $7.20 and $8.80 over the past 52 weeks.
About
The investment objective of the Fund is to seek to provide investors with a total return taking into account both capital and income returns, which reflects the net total return of the S&P 500 Index.
Key statistics
Expense ratio
0.05%
Assets (AUM)
$2.5B
Holdings
667
NAV
$8.69
Avg. volume
—
1-year price change
+16.73%
5-year price change
—
Price change excludes dividends.
Top 10 holdings
I50D 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 I50D from India
Indian residents can buy I50D 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 I50D and buy
Find the fund by its ticker, I50D, on Euronext Amsterdam, and place your order.
Read the full guide: how to invest in I50D from India
Trading and taxes when buying I50D 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
- Dividends
- Slab rateIt pays the dividends from its holdings out to you in cash, and dividends are taxed at your slab rate in India.Dividend tax explained
Custody. Units are held in your own name at Interactive Brokers, segregated from Paasa's own assets.
FAQs
What is the I50D price today?
iShares S&P 500 Swap UCITS ETF (I50D) last traded at $8.71 on Euronext Amsterdam, as of 25 Sep 2026, 3:04 AM ET. That is ₹835 a unit at the 25 Sep 2026 USD/INR rate.
When does I50D 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 I50D, and what does it cost to hold?
iShares S&P 500 Swap UCITS ETF manages about $2.5B. Its expense ratio is 0.05% a year, deducted inside the fund. It launched in 2022.
Is I50D 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 I50D'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%). I50D's 10 largest positions make up 100.0% of the fund.
Is I50D subject to US estate tax?
No. Because I50D 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.
Is I50D accumulating or distributing?
Distributing. It pays dividends out to you in cash, taxed at your slab rate in India.
How are US dividends taxed inside I50D?
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 I50D 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 I50D performed?
I50D's price is up 16.7% over the past year. These figures are price change only and exclude dividends; past performance does not guarantee future returns.
How is I50D different from a US-listed ETF?
I50D 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.