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London Stock Exchange ETF segment · UCITS ETF

Invest in IUES ETF from India

Indian and foreign residents can buy iShares S&P 500 Energy Sector UCITS ETF (IUES) units directly through Paasa.

By Paasa · Updated

IUES at a glance

Price
$13.21-$0.23 (1.71%)
Expense ratio
0.15%
Day range
$13.12 – $13.21
Assets
$1.8B
Domicile
Ireland
Holdings
21
Launched
2015
Dividends
—
1 month
+0.08%
6 months
+1.62%
YTD
+40.68%
1 year
+38.04%
5 years
+175.73%

Price change, excluding dividends.

Live chart and fund data

Top 10 holdings

  1. 1EXXONMOBIL HOLDINGS CORPXOM29.3%
  2. 2CHEVRONCVX17.8%
  3. 3CONOCOPHILLIPSCOP6.8%
  4. 4VALERO ENERGY CORPVLO4.8%
  5. 5MARATHON PETROLEUMMPC4.8%
  6. 6PHILLIPS 66PSX4.5%
  7. 7WILLIAMSWMB3.8%
  8. 8SLBSLB.PA3.3%
  9. 9EOG RESOURCESEOG3.3%
  10. 10KINDER MORGANKMI2.7%

IUES holds 21 securities in total. These 10 are 81.2% of the fund.

Where the money is invested

Countries

  • United States99.9%
  • Other0.1%

How to invest in IUES from India

  1. Step 1

    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.

  2. Step 2

    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.

  3. Step 3

    Search IUES and buy

    Find the fund by its ticker, IUES, on the London Stock Exchange ETF segment, and place your order.

Why invest in IUES from India

What IUES holds

This fund aims to replicate the investment results of a specific benchmark. This benchmark is made up of American businesses operating within the energy industry, as categorized by the Global Industry Classification Standard (GICS) framework.

Outside US estate tax

IUES is domiciled in Ireland, not the US, so it is not a US-situs asset and US estate tax does not apply to it.

Hold a dollar asset

IUES is priced in US dollars, so a weaker rupee adds to what it's worth in rupees. The rupee depreciated over 85% against the dollar between 2010 and 2025.

Paasa handles the paperwork

Investing abroad brings paperwork with it: remittance filings, capital gains reporting, foreign asset disclosure. Paasa prepares all of it for you. Your India-ready tax reports arrive at year end, ready to file.

Why IUES' UCITS structure matters for Indian investors

IUES is domiciled in Ireland, not the US, so it is not a US-situs asset and US estate tax does not apply to it.

On the US shares the fund holds, the 15% US dividend withholding is paid inside the fund, and you cannot claim it as a Foreign Tax Credit in India.

Capital gains are taxed in India the same way as on a US-listed ETF.

See UCITS options

Frequently asked questions

Can I buy IUES from India?

Yes. Indian residents can buy iShares S&P 500 Energy Sector UCITS ETF (IUES) through Paasa. It is listed on the London Stock Exchange ETF segment and trades in US dollars. Your money leaves India under the RBI's Liberalised Remittance Scheme, and the units are held in your own name at Interactive Brokers.

What does IUES invest in?

iShares S&P 500 Energy Sector UCITS ETF holds 21 securities. Its largest holdings are EXXONMOBIL HOLDINGS CORP (29.3%), CHEVRON (17.8%) and CONOCOPHILLIPS (6.8%). The fund is domiciled in Ireland.

What is the expense ratio of IUES?

iShares S&P 500 Energy Sector UCITS ETF has an expense ratio of 0.15% a year, taken from the fund's assets rather than billed to you. The fund manages about $1.8B.

Is IUES a UCITS ETF, and why does that matter for Indian investors?

Yes. iShares S&P 500 Energy Sector UCITS ETF is a UCITS fund domiciled in Ireland. Because it is domiciled outside the US, it is not a US-situs asset, so US estate tax does not apply to it. On the US shares the fund holds, the 15% US dividend withholding is paid inside the fund, and you cannot claim it as a Foreign Tax Credit in India.

What tax do I pay in India when I sell IUES?

In India, gains on foreign ETF units held for more than 24 months are long-term and taxed at 12.5% without indexation, and gains on units held for 24 months or less are short-term and taxed at your income-tax slab rate. Both are worked out in rupees at the USD/INR rate on the day you bought and the day you sold, so the currency move is part of the gain. Paasa's capital-gains statement gives you the figures for your return.

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