Interactive map · Updated 2026-10-22
The Opportunity Zone 2.0 map
Is a property in an Opportunity Zone today, and can it be one in 2027? Check any address or GPS coordinate. 8,334 of the 25,332 eligible tracts are wholly rural, the zones that carry the 30% step-up.
- eligible tracts
- 25,332
- wholly rural
- 8,334
- new map takes effect
- Jan 1, 2027
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2027 Opportunity Zone map
Not an official government map. OZ Data Centers is a private company, not a government agency. This map is general information, not tax, legal or investment advice, and it may contain errors: addresses near a tract line can be matched to the wrong tract, and eligible tracts are not designated zones until Treasury certifies them. Confirm a property's status with your tax and legal advisers and the official IRS and CDFI Fund sources before you invest.
What the map shows
The 2025 law made Opportunity Zones permanent and replaces the current map with a new one every ten years. The first new map takes effect on January 1, 2027. Governors nominated tracts from the IRS list of eligible tracts, and Treasury is certifying them state by state. Until the national list is published, this map shows every eligible tract so you can see where the 2027 zones can fall.
Light green tracts are eligible. Dark green tracts are eligible and wholly rural, the zones where a Qualified Rural Opportunity Fund earns a 30% basis step-up after five years instead of 10%. Type an address or coordinates to see which tract a property is in and whether it is eligible, or click any tract. The Show current zones switch adds the zones designated in 2018, which stay in effect through 2028.
Eligible tracts by state
| State | Eligible tracts | Wholly rural | Share rural |
|---|---|---|---|
| California | 2,469 | 345 | 14% |
| Texas | 2,420 | 524 | 22% |
| New York | 1,702 | 303 | 18% |
| Florida | 1,360 | 284 | 21% |
| Ohio | 1,032 | 278 | 27% |
| Illinois | 950 | 211 | 22% |
| Georgia | 942 | 421 | 45% |
| Pennsylvania | 866 | 274 | 32% |
| Michigan | 856 | 251 | 29% |
| North Carolina | 807 | 431 | 53% |
| Puerto Rico | 712 | 243 | 34% |
| Louisiana | 620 | 309 | 50% |
| Virginia | 607 | 287 | 47% |
| Alabama | 563 | 302 | 54% |
| Kentucky | 545 | 381 | 70% |
The 15 states with the most eligible tracts, from the IRS Rev. Proc. 2026-14 appendix.
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Common questions
Is this the official 2027 Opportunity Zone map?
Not yet. It shows the 25,332 tracts eligible for nomination under Rev. Proc. 2026-14. Governors could nominate up to 25% of their eligible tracts, and Treasury is certifying those nominations state by state. Certified zones will be added to this map as Treasury publishes them, and the full map will switch to designated zones when the national list is out.
When do the new Opportunity Zones take effect?
The zones designated under the 2025 law take effect on January 1, 2027, and each designation lasts ten years. Gains invested on or after that date follow the new rules, including the larger step-up for rural funds.
What does wholly rural mean on this map?
It is the IRS flag in the eligible-tract list for tracts made up entirely of rural area. 8,334 eligible tracts carry it. A Qualified Rural Opportunity Fund, which holds at least 90% of its assets in such zones, gives investors a 30% basis step-up after five years instead of 10%.
How do I check whether an address is in an Opportunity Zone?
Type a street address with the city and state, or GPS coordinates in decimal degrees (for example 32.79, -81.97), into the box on the map. The map finds the census tract with the Census Bureau's geocoder and answers two questions: is the place in a current Opportunity Zone today, and is its tract eligible for the 2027 map (and wholly rural)?
What happens to the current Opportunity Zones?
The zones designated in 2018 stay in effect through December 31, 2028 (December 31, 2027 in Puerto Rico), so for 2027 and 2028 both maps apply. Use the Show current zones switch on the map to see them.
Does an eligible tract mean the property qualifies for Opportunity Zone benefits?
No. Only tracts the governor nominates and Treasury certifies become 2027 Opportunity Zones, and the benefits depend on investing through a Qualified Opportunity Fund and meeting the rules. Confirm with your tax adviser.
Sources
- IRS, Rev. Proc. 2026-14 appendix (tracts eligible for the 2027 map)
- CDFI Fund, U.S. Treasury, list of designated Qualified Opportunity Zones (current zones, December 14, 2018)
- U.S. Census Bureau, 2024 cartographic boundary files (tracts, counties, states)
- U.S. Census Bureau, Geocoder (address and coordinate lookup)
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