可退稅的Bond ETF

參考
https://golazylife.com/2019/04/07/2019更新-歷年美股etf-30預扣稅自動退稅比例/
https://www.ishares.com/us/literature/tax-information/qualified-interest-income-qii-percentages-2019.pdf
https://us.spdrs.com/public/SPDR_American_Jobs_Creation_Act_QII.pdf
整理了可退稅的Bond ETF：

ETF	UK Version	Holdings	Tax Returnable	YTM	YTM after Witholding Tax	Duration	Expense Ratio	Avg. Daily Share	Avg. Spread
TLT		>20yr US Treasury	100%	2.90%	2.90%	17.37	0.15%	8.4M	0.01%
IEF		7-10yr US Treasury	100%	2.46%	2.46%	7.48	0.15%	4.1M	0.01%
IEI		3-7yr US Treasury	100%	2.30%	2.30%	4.46	0.15%	0.8M	0.01%
SHY		1-3yr US Treasury	100%	2.30%	2.30%	1.81	0.15%	2.4M	0.01%
AGG	IUAG	US Investment-grade Bond	85%	2.98%	2.85%	5.82	0.05%	4.1M	0.01%
LQD	LQDE	US Investment-grade Bond	73%	3.74%	3.44%	8.49	0.15%	8.4M	0.01%
BND		US Investment-grade Bond	87.5%	2.95%	2.84%	5.81	0.04%	2.7M	0.01%
HYG	IHYU	US high-yield corporate bond	50-65%	6.04%	5.22%	3.28	0.49%	19.3M	0.01%
SHYG		0-5yr high-yield corporate bond	60-70%	6.23%	5.58%	2.05	0.3%	0.6M	0.02%

AGG, LQD和HYG會有不需要扣稅的英國版ETF，Expense Ratio會較高和Volume會較少。
可看到追蹤投資級債券的ETF現在只有約3% - 4%，而Junk Bond ETF則是6%。感覺自己買直債的回報會比較好，或者亦可考慮投資REIT（US REIT ETF VNQ只能退30%，所以買REIT也是買外國REIT／ETF比較好）