Guide · Covered-Call Income

Best covered-call ETFs

A covered-call fund holds a portfolio of stocks (or, in one case below, long-term Treasuries) and sells call options against it. The option buyer pays a premium up front; in exchange, the fund gives up some or all of the portfolio's price appreciation above the option's strike price. The premium funds a large, usually monthly, distribution — trailing distribution rates on these funds commonly run from the high single digits into the low teens. Nothing about the structure creates extra return: the distribution is paid for by capping upside. In flat or falling markets the premium cushions the result; in rising markets the fund captures less of the gain than the index it writes against.

How the scoring ranks these funds

Two category-wide adjustments shape this leaderboard. First, the tax-efficiency base for covered-call funds is 25 — the same band as taxable bond interest — because the distributions are mostly option premium taxed as ordinary income, not qualified dividends; methodology v0.5.0 also widened the distribution-rate penalty's range from 0–8% to 0–15% so that an 8% payer and a 13% payer no longer score identically at the floor. Second, the concentration sub-score is not computed for this category: option overlays distort the top-10 figure (TLTW's "holdings" are a single position in TLT), so it isn't the diversification signal the sub-score measures elsewhere. What remains is mostly cost and liquidity: the two 0.35% JPMorgan funds lead, and the 0.74% fund sits at the bottom.

See the methodology for the full formula behind each sub-score.

Top picks

  1. #1 · Covered-Call Income

    JEPI

    JPMorgan Equity Premium Income ETF

    70

    composite / 100

    The largest fund in the category at roughly $45B, and the highest composite score. Actively managed — no index — holding a ~120-stock large-cap portfolio with a call-writing overlay, at a 0.35% fee and a trailing distribution rate around 7.5%.

    Expense
    0.35%
    AUM
    $44.75B
    Issuer
    JPMorgan
  2. #2 · Covered-Call Income

    JEPQ

    JPMorgan Nasdaq Equity Premium Income ETF

    69

    composite / 100

    JPMorgan's Nasdaq counterpart to JEPI: same 0.35% fee, same active structure, ~108 holdings concentrated in Nasdaq mega-caps (top 10 ≈ 40% of assets). Higher trailing distribution rate (near 10%) than JEPI, reflecting the richer option premium available on a more volatile underlying portfolio.

    Expense
    0.35%
    AUM
    $40.66B
    Issuer
    JPMorgan
  3. #3 · Covered-Call Income

    QYLD

    Global X NASDAQ 100 Covered Call ETF

    56

    composite / 100

    The rules-based alternative to JEPQ. Tracks the Cboe Nasdaq-100 BuyWrite V2 Index — a systematic write against the full index rather than an active manager's partial overlay, which makes the upside cap mechanical — at a 0.60% fee, running since late 2013.

    Expense
    0.60%
    AUM
    $8.37B
    Issuer
    Global X
  4. #4 · Covered-Call Income

    XYLD

    Global X S&P 500 Covered Call ETF

    51

    composite / 100

    QYLD's S&P 500 sibling, same issuer and same 0.60% fee, tracking the Cboe S&P 500 BuyWrite Index. The oldest fund in the category (June 2013); the two differ only in the underlying index, and the QYLD–XYLD comparison page shows the deltas side by side.

    Expense
    0.60%
    AUM
    $3.20B
    Issuer
    Global X
  5. #5 · Covered-Call Income

    TLTW

    iShares 20+ Year Treasury Bond Buywrite Strategy ETF

    60

    composite / 100

    The bond variant: a buy-write on 20+ year Treasuries, tracking the Cboe TLT 2% OTM BuyWrite Index at 0.35%. Its N-PORT holdings list is literally one position — TLT — with calls written on top, which is why the concentration figure is meaningless for this category. The trailing distribution rate runs around 10%, and the corresponding distribution penalty weighs on its tax-efficiency sub-score.

    Expense
    0.35%
    AUM
    $1.92B
    Issuer
    iShares

Also in the category

Other funds in the same category, ranked by composite score.

What the strategy trades away

A covered-call fund's distribution is not found money — it is the market price of the upside the fund sold. Over a period where the underlying index rises strongly, a buy-write fund lags it by roughly the appreciation above the strikes, net of premium collected. Over a flat or down period, the premium improves the result. The long-run effect depends on the path of returns, but the structural point is fixed: total return is redistributed from price appreciation into cash distributions, with a fee and a tax cost applied along the way.

Why the category's tax-efficiency base is 25

Qualified-dividend treatment applies only to the dividends paid by the underlying stocks, a small fraction of these funds' payouts; the bulk is option premium taxed as ordinary income. That profile puts the category's tax-efficiency base at 25, the same band as taxable bond funds, with the distribution-rate penalty applied on top. The penalty models drag in a taxable account; in tax-advantaged accounts that drag is largely absent, though the sub-score itself does not vary by account type. The exact 1099 character of the payout differs by fund and by year — the FAQ below covers it.

Why the concentration sub-score is blank for this category

Elsewhere on the site, top-10 concentration measures how much of a fund rides on its ten largest stocks. For covered-call funds the figure is structurally distorted: TLTW's top-10 is 99.6% because its entire portfolio is one ETF position, and the equity funds' figures mix stock positions with option positions. Rather than score noise, the methodology marks concentration not-applicable for the category and weights the remaining sub-scores accordingly — the same handling applied to asset-allocation funds-of-funds.

Where these funds sit on this site

None of the seven lazy portfolios documented here includes a covered-call fund — the model portfolios are built from broad-market index funds, and an options-income overlay is a different objective (current cash flow) rather than a cheaper version of the same one (total return). The per-fund pages and the comparison pages (JEPI–JEPQ, QYLD–XYLD, and the rest) carry the full sub-score breakdowns.

Common questions

Is a 10% distribution rate the same as a 10% return?
No. Total return is the change in share price plus distributions. A fund can pay a double-digit distribution rate while its share price declines, leaving total return well below the headline rate — and an at-the-money writing strategy that caps recovery rallies can make price declines slow to repair. Distribution rate measures cash flow, not performance.
Are covered-call ETF distributions qualified dividends?
Mostly not. The portion attributable to underlying stock dividends can be qualified, but the option-premium portion — typically the majority — is taxed as ordinary income or short-term gain, and some is often reclassified as return of capital after year-end, which defers tax by lowering cost basis rather than eliminating it. The split differs by fund and by tax year; the fund's annual 1099 and the issuer's tax supplement are the authoritative sources.
Why do these funds score lower than plain index funds tracking the same stocks?
Three structural reasons, all visible in the sub-scores: fees run 0.35–0.74% versus low single-digit basis points for a plain S&P 500 or Nasdaq-100 fund; the ordinary-income distribution profile sets the tax-efficiency base at 25 versus 85 for broad US equity; and the v0.5.0 distribution penalty scales with the trailing payout rate, so the highest payers carry the largest haircut. The composite is measuring the cost of converting appreciation into income — it is not a verdict on whether that conversion is useful for a given holder.

Guide. Picks come from the live PlainIndex composite for this category; editorial commentary on each pick is hand-written. Re-pulled with every catalog refresh.

PlainIndex publishes data and editorial commentary — nothing here is personalized investment advice. Read the methodology for how the scores referenced here are computed.