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VOO vs SPY: Which S&P 500 ETF Should You Buy?

Both track the S&P 500. Both work. The choice comes down to 0.03% vs 0.0945% expense ratio and whether you trade options on the ETF.

TL;DR

VOO is 3x cheaper (0.03% vs 0.0945%) and more tax-efficient via Vanguard's share class structure. SPY has the largest options market and tightest bid/ask for active traders. For buy-and-hold investors, VOO is the default winner. For options traders, SPY wins.

Quick stats

MetricVOOSPY
Price$652.78$710.14
TTM yield1.09%1.04%
Real yield (NAV-adj.)1.51%1.44%
NAV change (period)38.2%38.2%
Annualized volatility1327.2%1330.6%
Distribution frequencyquarterlyquarterly
Expense ratio0.03%0.09%
Inception2010-09-071993-01-22
AUM~$500B~$500B
1Y dividend CAGR5.4%3.1%
3Y dividend CAGR5.9%4.8%
5Y dividend CAGR5.9%5.0%
5Y price CAGR11.3%11.3%

Strategy & holdings

These are both cap-weighted S&P 500 ETFs. They hold the same stocks in nearly the same proportions and track each other to within 1-2 basis points. The differences are structural: VOO is an open-ended ETF from Vanguard; SPY is a unit investment trust from State Street, the oldest US ETF (1993). The UIT structure limits SPY's ability to reinvest dividends internally, which creates a small cash drag.

VOOVanguard S&P 500 ETF

Open-ended ETF tracking the S&P 500. Benefits from Vanguard's patented share class tax structure.

SPYSPDR S&P 500 ETF Trust

Unit investment trust tracking the S&P 500. Cannot reinvest dividends internally (small cash drag). Deepest options market of any US ETF.

SPY's structural disadvantages add up: higher expense ratio (roughly 6 bps of drag), small cash drag from UIT structure, and no Vanguard share-class tax magic. For a 30-year buy-and-hold investor, these compound into real money. SPY's advantage is options liquidity — its options market is by far the deepest and tightest-spread of any US ETF, which matters for traders running covered calls, spreads, or hedges. For someone who trades options monthly, SPY's spread advantage can offset the expense ratio gap.

Yield & distributions

Both pay roughly 1.2-1.5% yield quarterly. Yields move in lockstep because the underlying holdings are the same. SPY's UIT structure means dividends are held in cash briefly before being distributed, which creates a tiny drag.

Total return & NAV

VOO beats SPY by roughly 6-7 basis points annually on total return — the expense ratio difference plus the cash drag. Over 20-30 years this compounds into a meaningful gap on a large balance. Over any given 1-year period the difference is undetectable.

Risk & volatility

VOO
Annualized volatility
1327.2%
NAV change (1Y)
+38.2%
SPY
Annualized volatility
1330.6%
NAV change (1Y)
+38.2%

Risk profiles are effectively identical. Both are the S&P 500. Drawdowns track the index precisely.

Tax treatment

VOO benefits from Vanguard's patented share class structure, which allows it to avoid capital gains distributions that SPY occasionally makes. In a taxable account this is a small but real advantage for VOO.

VOO
Ordinary income~5%
Qualified dividends~95%
Return of capital~0%
Highly tax-efficient — zero cap gains distributions typical.
SPY
Ordinary income~5%
Qualified dividends~95%
Return of capital~0%
Tax-efficient qualified dividends. UIT structure occasionally less optimal than open-ended ETFs.

Which should you pick?

You're a long-term buy-and-hold investor
VOO
Cheaper, more tax-efficient, no structural disadvantages. Default winner.
You trade options on S&P 500 ETFs
SPY
Deepest options market, tightest spreads. Expense ratio matters less if you're trading frequently.
You want the lowest cost and best tax treatment
VOO
Both advantages favor VOO unambiguously.
You want the most liquidity for very large orders
SPY
Higher dollar volume than VOO. For $10M+ orders, spreads and impact favor SPY.

FAQ

Is VOO better than SPY?
For long-term buy-and-hold investors, yes — lower expense ratio (0.03% vs 0.0945%) and better tax efficiency. For options traders, SPY's deeper options market is usually the better choice.
Do VOO and SPY hold the same stocks?
Yes, both track the S&P 500 with the same holdings in nearly identical proportions. Tracking error between them is tiny.
Which is more liquid?
SPY is more liquid by dollar volume, especially in the options market. VOO is highly liquid for shares but has a smaller options market.
Can I switch from SPY to VOO in a taxable account?
You'd trigger a taxable event if you have gains. In a tax-advantaged account, switching is free. If you have large gains in SPY, it's often not worth the tax hit to switch.
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