Qualified dividend income—2016 year-end figures

The tables below show the percentage of 2016 dividend and net short-term capital gain distributions, by fund and share class, that are eligible for reduced tax rates as "qualified dividend income" (QDI) under the Jobs and Growth Tax Relief Reconciliation Act of 2003. Equity and balanced funds are likely to distribute QDI to shareholders; money market and bond funds won't distribute QDI.

QDI-eligible amounts, including any net short-term capital gains, are reported to shareholders in Box 1b of Form 1099-DIV. For those shareholders who don't receive a Form 1099-DIV, QDI-eligible amounts can be determined by applying the relevant percentages from the table to the dividend and net short-term capital gain distributions shown on the shareholder's 2016 year-end account statement.

Note: Because of the unique reporting requirements for Vanguard REIT Index Fund, Vanguard has received an extension to mail Form 1099-DIV to shareholders by late February. As a result, QDI information for this fund won't be available until that time. The percentage currently displayed for each share class of Vanguard REIT Index Fund is an estimate.

Select share class
Vanguard Funds with declared Qualified Dividend Income informationQDI figures for Dividends QDI figures for Short term capital gains
Vanguard 500 Index Fund Admiral Shares100.00%0.00%
Vanguard Balanced Index Fund Admiral Shares53.25%0.00%
Vanguard Capital Opportunity Fund Admiral Shares100.00% 100.00%
Vanguard Consumer Discretionary Index Fund Admiral Shares93.70% 0.00%
Vanguard Consumer Staples Index Fund Admiral Shares100.00% 0.00%
Vanguard Developed Markets Index Fund Admiral Shares78.34% 0.00%
Vanguard Dividend Appreciation Index Fund Admiral Shares100.00% 0.00%
Vanguard Emerging Markets Stock Index Fund Admiral Shares50.39% 0.00%
Vanguard Energy Fund Admiral Shares79.88%0.00%
Vanguard Energy Index Fund Admiral Shares100.00%0.00%
Vanguard Equity Income Fund Admiral Shares100.00%0.00%
Vanguard European Stock Index Fund Admiral Shares86.46% 0.00%
Vanguard Explorer Fund Admiral Shares100.00%0.00%
Vanguard Extended Market Index Fund Admiral Shares66.59% 0.00%
Vanguard Financials Index Fund Admiral Shares79.54%0.00%
Vanguard FTSE All-World ex-US Index Fund Admiral75.76% 0.00%
Vanguard Global ex-U.S. Real Estate Index Fund Admiral Shares15.72% 0.00%
Vanguard Global Minimum Volatility Fund Admiral Shares78.44% 0.00%
Vanguard Global Wellesley Income Fund Admiral Shares
Vanguard Global Wellington Fund Admiral Shares
Vanguard Growth and Income Fund Admiral Shares100.00%51.24%
Vanguard Growth Index Fund Admiral Shares90.96%0.00%
Vanguard Health Care Fund Admiral Shares100.00%100.00%
Vanguard Health Care Index Fund Admiral Shares100.00%0.00%
Vanguard Industrials Index Fund Admiral Shares100.00%0.00%
Vanguard Information Technology Index Fund Admiral Shares100.00% 0.00%
Vanguard International Dividend Appreciation Index Fund Admiral Shares 83.39%0.00%
Vanguard International Growth Fund Admiral Shares90.31% 0.00%
Vanguard International High Dividend Yield Index Fund Admiral Shares 81.19%0.00%
Vanguard Large-Cap Index Fund Admiral Shares100.00%0.00%
Vanguard Materials Index Fund Admiral Shares100.00%0.00%
Vanguard Mid-Cap Growth Index Fund Admiral77.48%0.00%
Vanguard Mid-Cap Index Fund Admiral Shares88.49%0.00%
Vanguard Mid-Cap Value Index Fund Admiral92.51%0.00%
Vanguard Morgan Growth Fund Admiral Shares100.00%0.00%
Vanguard Pacific Stock Index Fund Admiral Shares74.13% 0.00%
Vanguard PRIMECAP Fund Admiral Shares100.00%100.00%
Vanguard REIT Index Fund Admiral Shares3.59%0.00%
Vanguard Small-Cap Growth Index Fund Admiral50.55%0.00%
Vanguard Small-Cap Index Fund Admiral Shares66.79%0.00%
Vanguard Small-Cap Value Index Fund Admiral74.84%0.00%
Vanguard Tax-Managed Balanced Fund Admiral Shares100.00% 0.00%
Vanguard Tax-Managed Capital Appreciation Fund Admiral Shares100.00% 0.00%
Vanguard Tax-Managed Small-Cap Fund Admiral Shares93.52% 0.00%
Vanguard Telecommunication Services Index Fund Admiral Shares100.00% 0.00%
Vanguard Total International Stock Index Fund Admiral Shares71.89% 0.00%
Vanguard Total Stock Market Index Fund Admiral Shares92.75% 0.00%
Vanguard U.S. Growth Fund Admiral Shares100.00%0.00%
Vanguard Utilities Index Fund Admiral Shares100.00%0.00%
Vanguard Value Index Fund Admiral Shares100.00%0.00%
Vanguard Wellesley Income Fund Admiral Shares36.44%0.00%
Vanguard Wellington Fund Admiral Shares61.44%0.00%
Vanguard Windsor Fund Admiral Shares100.00%0.00%
Vanguard Windsor II Fund Admiral Shares100.00%57.30%

Vanguard ETFs® with declared Qualified Dividend Income informationQDI figures for dividendsQDI figures for short-term
capital gains
Vanguard Consumer Discretionary ETF  93.70% 0.00%
Vanguard Consumer Staples ETF  100.00% 0.00%
Vanguard Dividend Appreciation ETF  100.00% 0.00%
Vanguard Energy ETF  100.00% 0.00%
Vanguard Extended Market ETF  66.59% 0.00%
Vanguard Financials ETF  79.54% 0.00%
Vanguard FTSE All-World ex-US ETF  75.76% 0.00%
Vanguard FTSE All-World ex-US Small-Cap ETF  49.32% 0.00%
Vanguard FTSE Developed Markets ETF 78.34% 0.00%
Vanguard FTSE Emerging Markets ETF 50.39% 0.00%
Vanguard FTSE European ETF 86.46% 0.00%
Vanguard FTSE Pacific ETF 74.13% 0.00%
Vanguard Global ex-U.S. Real Estate ETF  15.72% 0.00%
Vanguard Growth ETF  90.96% 0.00%
Vanguard Health Care ETF  100.00% 0.00%
Vanguard High Dividend Yield ETF  100.00% 0.00%
Vanguard Industrials ETF  100.00% 0.00%
Vanguard Information Technology ETF  100.00% 0.00%
Vanguard International Dividend Appreciation ETF 83.39% 0.00%
Vanguard International High Dividend Yield ETF 81.19% 0.00%
Vanguard Large-Cap ETF  100.00% 0.00%
Vanguard Materials ETF  100.00% 0.00%
Vanguard Mega Cap ETF 100.00% 0.00%
Vanguard Mega Cap Growth ETF 100.00% 0.00%
Vanguard Mega Cap Value ETF 100.00% 0.00%
Vanguard Mid-Cap ETF  88.49% 0.00%
Vanguard Mid-Cap Growth ETF  77.48% 0.00%
Vanguard Mid-Cap Value ETF  92.51% 0.00%
Vanguard REIT ETF 
Vanguard Russell 1000 ETF  100.00% 0.00%
Vanguard Russell 1000 Growth ETF  100.00% 0.00%
Vanguard Russell 1000 Value ETF  100.00% 0.00%
Vanguard Russell 2000 ETF  64.33% 0.00%
Vanguard Russell 2000 Growth ETF  64.33% 0.00%
Vanguard Russell 2000 Value ETF  59.70% 0.00%
Vanguard Russell 3000 ETF  100.00% 0.00%
Vanguard S&P 500 ETF  100.00% 0.00%
Vanguard S&P 500 Growth ETF  100.00% 0.00%
Vanguard S&P 500 Value ETF  100.00% 0.00%
Vanguard S&P Mid-Cap 400 ETF  76.49% 0.00%
Vanguard S&P Mid-Cap 400 Growth ETF  68.26% 0.00%
Vanguard S&P Mid-Cap 400 Value ETF  83.46% 0.00%
Vanguard S&P Small-Cap 600 ETF  82.31% 0.00%
Vanguard S&P Small-Cap 600 Growth ETF  82.43% 0.00%
Vanguard S&P Small-Cap 600 Value ETF  86.85% 0.00%
Vanguard Small-Cap ETF  66.79% 0.00%
Vanguard Small-Cap Growth ETF  50.55% 0.00%
Vanguard Small-Cap Value ETF  74.84% 0.00%
Vanguard Telecommunication Services ETF  100.00% 0.00%
Vanguard Total International Stock ETF  71.89% 0.00%
Vanguard Total Stock Market ETF  92.75% 0.00%
Vanguard Total World Stock ETF  83.08% 0.00%
Vanguard Utilities ETF  100.00% 0.00%
Vanguard Value ETF  100.00% 0.00%