IncomeShares by Leverage Shares
How to invest

Our Benefits

Main reasons to consider IncomeShares ETPs

Potential Tax Advantages

IncomeShares ETPs may be more tax-efficient for non-US investors.

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Keep More of Your Income

Non-US investors can enjoy 0% withholding tax on distributions from Ireland-domiciled ETPs like IncomeShares.

Unlike US-based ETFs, which deduct up to 30% withholding tax (WHT) at source, Irish-domiciled ETPs let you keep your income gross—no tax forms, no waiting for refunds.

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Simplified Tax Reporting

There’s no need to file forms with US tax authorities with Irish-domiciled ETPs. Simply report the income as part of your home-country tax filings.

Tax obligations vary by country. Always consult a professional to understand your specific situation.

Tax scenario

*All tax data is for illustration purposes only and does not represent tax advice. Leverage Shares does not provide tax advice. The content of the information provided is for informational purposes only and is meant to give investors and intermediaries an overview of some of the tax statuses of Leverage Shares products. This information is not intended to, nor does it, provide specific investment or tax advice, or make any recommendations about the suitability of Leverage Shares products for the circumstances of any particular investor. We recommend that clients consult with their own independent tax advisor if they have any further queries about how investing in Leverage Shares products will affect their tax position. Leverage Shares does not provide tax advice and does not intend to provide any guidance on estate tax implications for investors holding positions in European domiciled exchange-traded products (ETPs).

This is a financial promotion for the purposes of s21 of the UK Financial Services and Markets Act 2000 (“FSMA”) which has been approved by Leela Capital Regulatory Solutions Limited (“LCRS”), authorised by the Financial Conduct Authority (FCA) (FRN 845185) for communication by Leverage Shares Management Company Limited as at 1st June 2025. LCRS is incorporated in England and Wales, company number 10161396, registered office 82 St John Street, London, EC1M 4JN

Please refer to the ETP Prospectus and Key Investor Information Document (“KIID”) before making any investment decisions.

Prospect Avenue, Clontarf, Dublin 3, Ireland and is Registered in Ireland under registration number 596207.

The information is intended only to provide general and preliminary information to investors and shall not be construed as investment, legal or tax advice. Leverage Shares Public Limited Company and the Arranger (together referred as “Income Shares”) assume no liability with regards to any investment, divestment or retention decision taken by the investor on the basis of this information.

Opinions are current as of the publication date and are subject to change with market conditions.

Investing involves high risks, including potential loss of all your money. Investors should be aware that past performance is not a reliable indicator of future results. Forecasts are not a reliable indicator of future performance. Seek independent advice where necessary.

© Income Shares 2025