The Harvest Report
December 2025
20 funds paid in December 2025. 10 raised their payouts and 7 cut versus November. Across the funds that publish a breakdown, an average of 60% of each payout was return of capital.
| Fund | Per share | vs. prior | Return of capital |
|---|---|---|---|
| BNDINEOS Enhanced Income Aggregate Bond ETF | $0.2290 | −0.5% | 11%* |
| BTCIBitcoin High Income ETF | $0.9967 | −2.1% | 44% |
| CSHINEOS Enhanced Income Cash Alternative ETF | $0.1995 | −2.4% | 56%* |
| GPIQGoldman Sachs Nasdaq-100 Premium Income ETF | $0.4652 | −1.8% | 96%* |
| GPIXGoldman Sachs S&P 500 Premium Income ETF | $0.3741 | −0.4% | 90%* |
| HYBIEnhanced Income Credit Select ETF | $0.3382 | +0.2% | 16% |
| IAUIGold High Income ETF | $0.5975 | +4.7% | 91%* |
| IWMINEOS Russell 2000 High Income ETF | $0.5991 | +4.5% | 82% |
| IYRIReal Estate High Income ETF | $0.4399 | −1.4% | 22% |
| JEPIJPMorgan Equity Premium Income ETF | $0.3706 | +7.0% | Not published |
| JEPQJPMorgan Nasdaq Equity Premium Income ETF | $0.5532 | +16.3% | Not published |
| MLPIMLP High Income ETF | $0.6524 | — | 77% |
| NEHIEthereum High Income ETF | $1.4098 | — | 76% |
| NIHIMSCI EAFE High Income ETF | $0.5615 | +39.1% | 0%* |
| NLSILong/Short Equity Income ETF | $0.2371 | — | 24% |
| QQQHNasdaq-100 Hedged Equity Income ETF | $0.4116 | +1.3% | 100% |
| QQQINasdaq-100 High Income ETF | $0.6413 | +1.7% | 100% |
| SPYHS&P 500 Hedged Equity Income ETF | $0.3613 | +1.8% | 96%* |
| SPYINEOS S&P 500 High Income ETF | $0.5316 | +1.9% | 95% |
| TLTIEnhanced Income 20+ Year Treasury Bond ETF | $0.2318 | −2.5% | 10% |
- Income (the berries)
- Return of capital (a cutting from the bush)
- Split not published
Per-share totals paid during the month; “vs. prior” compares with the previous month’s total. * Estimated from the fund’s 19a-1 notice; final figures come from Form 8937 after the tax year. Data updated Sep 29, 2026, 3:56 AM ET. Not investment or tax advice.