Swap finder › US sector: technology
XLK tax-loss harvesting alternatives
State Street Technology Select Sector SPDR ETF (State Street) tracks S&P Technology Select Sector. If you hold XLK 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 XLK during the 31-day wait.
| Held fund | Index tracked | Issuer | Expense ratio | AUM | Holdings | Category |
|---|---|---|---|---|---|---|
| XLK State Street Technology Select Sector SPDR ETF | S&P Technology Select Sector | State Street | 0.08% | $129.44B | 78 | US sector: technology |
Sources: issuer fund page · public fund profile. Fund data as of 2026-10-16.
XLK wash sale alternatives (different index)
| ETF | Index tracked | Issuer | Expense ratio | AUM | 1-yr correlation | Holdings overlap | Notes |
|---|---|---|---|---|---|---|---|
| FTEC Fidelity MSCI Information Technology Index ETF | MSCI USA IMI Information Technology 25/50 Index | Fidelity | 0.08% | $22.38B | 0.993 | n/a | different index |
| VGT Vanguard Information Technology ETF | MSCI US IMI 25/50 Information Technology | Vanguard | 0.09% | $156.01B | 0.992 | 84.8% | different indexhigh overlap |
| IYW iShares U.S. Technology ETF | Russell 1000 Technology RIC 22.5/45 Capped Index | BlackRock | 0.37% | $25.95B | 0.981 | 80.6% | different indexhigh overlap |
| QQQM Invesco NASDAQ 100 ETF | NASDAQ 100 Index | Invesco | 0.15% | $111.78B | 0.958 | n/a | different index |
| QQQ Invesco QQQ Trust Series I | NASDAQ 100 Index | Invesco | 0.18% | $501.85B | 0.958 | n/a | different index |
| SMH VanEck Semiconductor ETF | MVIS US Listed Semiconductor 25 | VanEck | 0.35% | $71.82B | 0.928 | n/a | different index |
| IVW iShares S&P 500 Growth ETF | S&P 500 Growth | BlackRock | 0.18% | $79.96B | 0.915 | 52.8% | different index |
| IUSG iShares Core S&P U.S. Growth ETF | S&P 900 Growth | BlackRock | 0.04% | $34.64B | 0.914 | 50.4% | different index |
Sorted by 1-year correlation of daily total returns with XLK (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 S&P Technology Select Sector 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 |
|---|---|---|---|---|---|---|---|
| TECL3x leveraged Direxion Daily Technology Bull 3X ETF | S&P Technology Select Sector | Direxion | 0.87% | $6.58B | 1.000 | n/a | same index, different leverage — gray area |
| ROM2x leveraged ProShares Ultra Technology | Technology Select Sector Index | ProShares | 0.93% | $1.39B | 1.000 | n/a | same index, different leverage — gray area |
30-day wash-sale calendar for XLK
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 XLK in every account (including IRAs) for the window — a reinvested dividend is a purchase.
- Check automatic investments, a spouse’s accounts, and any XLK 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.