Swap finder › US sector: technology
SOXX tax-loss harvesting alternatives
iShares Semiconductor ETF (BlackRock) tracks NYSE Semiconductor Index. If you hold SOXX at a loss, these ETFs track a different index, which generally makes them less likely to be considered “substantially identical” — while still moving closely with SOXX during the 31-day wait.
| Held fund | Index tracked | Issuer | Expense ratio | AUM | Holdings | Category |
|---|---|---|---|---|---|---|
| SOXX iShares Semiconductor ETF | NYSE Semiconductor Index | BlackRock | 0.33% | $44.66B | 34 | US sector: technology |
Sources: issuer fund page · public fund profile. Fund data as of 2026-10-16.
SOXX wash sale alternatives (different index)
| ETF | Index tracked | Issuer | Expense ratio | AUM | 1-yr correlation | Holdings overlap | Notes |
|---|---|---|---|---|---|---|---|
| SMH VanEck Semiconductor ETF | MVIS US Listed Semiconductor 25 | VanEck | 0.35% | $71.82B | 0.988 | n/a | different index |
| MTUM iShares MSCI USA Momentum Factor ETF | MSCI USA Momentum SR Variant Index | BlackRock | 0.15% | $19.76B | 0.947 | 26.6% | different index |
| XLK State Street Technology Select Sector SPDR ETF | S&P Technology Select Sector | State Street | 0.08% | $129.44B | 0.903 | 35.9% | different index |
| QQQ Invesco QQQ Trust Series I | NASDAQ 100 Index | Invesco | 0.18% | $501.85B | 0.877 | n/a | different index |
| QQQM Invesco NASDAQ 100 ETF | NASDAQ 100 Index | Invesco | 0.15% | $111.78B | 0.876 | n/a | different index |
| FTEC Fidelity MSCI Information Technology Index ETF | MSCI USA IMI Information Technology 25/50 Index | Fidelity | 0.08% | $22.38B | 0.873 | n/a | different index |
| VGT Vanguard Information Technology ETF | MSCI US IMI 25/50 Information Technology | Vanguard | 0.09% | $156.01B | 0.873 | 31.2% | different index |
| IYW iShares U.S. Technology ETF | Russell 1000 Technology RIC 22.5/45 Capped Index | BlackRock | 0.37% | $25.95B | 0.862 | 28.9% | different index |
Sorted by 1-year correlation of daily total returns with SOXX (through 2026-10-16). Holdings overlap = sum of the smaller weight of each common stock, from issuer holdings files; “n/a” where the issuer does not offer a free download or for bond/international/commodity funds. Hover a value for its as-of dates.
Reserved for a clearly-labeled brokerage referral link in the future. There are no referral or affiliate links on this site today, and listings are not influenced by any issuer or broker.
Leveraged funds on the same index
Not suggested as swaps. They track NYSE Semiconductor Index with daily leverage; some practitioners still consider them potentially substantially identical. (Inverse funds on the same index are omitted here.)
| ETF | Index tracked | Issuer | Expense ratio | AUM | 1-yr correlation | Holdings overlap | Notes |
|---|---|---|---|---|---|---|---|
| SOXL3x leveraged Direxion Daily Semiconductor Bull 3X ETF | NYSE Semiconductor Index | Direxion | 0.75% | $22.39B | 0.999 | n/a | same index, different leverage — gray area |
30-day wash-sale calendar for SOXX
The window is 30 calendar days before and after the sale (61 days total, IRC §1091(a)). Buying the replacement fund right away is the point of a swap; the dates above are about buying back the fund you sold, or anything substantially identical to it.
Before you swap
- Turn off dividend reinvestment for SOXX in every account (including IRAs) for the window — a reinvested dividend is a purchase.
- Check automatic investments, a spouse’s accounts, and any SOXX bought in the 30 days before the sale.
- Your broker generally only flags wash sales for the identical security in the same account. You are responsible for the rest.
- Read how wash sales work and the FAQ, then confirm your plan with a tax professional.