San Diego Opportunity Zones
The San Diego metro area has 41 new Opportunity Zones for 2027. See the map, look up any address, and get the full list by county.
How many Opportunity Zones are in the San Diego area?
Treasury designated 41 census tracts in the San Diego metro area as Opportunity Zones on November 5, 2026. They take effect January 1, 2027 and run through December 31, 2036. Of those, 1 are classified as rural, where the basis step-up after five years is 30%, compared with 10% elsewhere. The metro area here is San Diego-Chula Vista-Carlsbad, as the Census Bureau defines it, so it includes the surrounding counties.
San Diego by the numbers
Every number comes from Treasury's lists. Status as of November 5, 2026.
What changed in San Diego since 2018
The San Diego metro area had 47 Opportunity Zones on the 2018 map. The 2027 map has 41, down 6, or 13%. Both counts use the counties in today's metro area definition. Nationally the map went from 8,764 zones to 6,576.
A 2018 zone that is missing from the new map keeps its designation through December 31, 2028, but the IRS has said it intends to limit new investment in those zones after 2026. The questions below cover what that means. Search an address on the map to see where it stands on both lists.
San Diego Opportunity Zone map
Search an address, ZIP or 11-digit tract ID to see if it is in a zone today and whether it is a new zone for 2027.
List of Opportunity Zones in the San Diego area
All 41 zones for 2027, grouped by county. Each one is a census tract. Rural zones are marked.
Tract IDs are 11-digit Census GEOIDs. Select one to see it on the map. The percentage is the poverty rate Treasury used for that tract.
San Diego County 41 zones
- 0607300270823.3%
- 0607300280437.3%
- 0607300290443.6%
- 0607300300415.6%
- 0607300311126.2%
- 0607300330121.8%
- 0607300330314.7%
- 0607300330419.4%
- 0607300330522.7%
- 0607300360214.0%
- 0607300390215.6%
- 0607300500020.1%
- 0607300510348.0%
- 0607300520231.4%
- 0607300530123.0%
- 0607300650027.6%
- 0607300837932.7%
- 0607300960321.0%
- 0607301000523.0%
- 0607301230219.6%
- 0607301250125.5%
- 0607301260017.2%
- 0607301440018.1%
- 0607301500215.2%
- 0607301570131.8%
- 0607301580121.6%
- 0607301580220.6%
- 0607301590119.4%
- 0607301600025.8%
- 0607301630230.0%
- 0607301640442.4%
- 0607301650420.1%
- 060730168048.2%
- 0607301950218.1%
- 0607302002821.4%
- 0607302020217.9%
- 0607302021112.7%
- 0607302021319.5%
- 0607302021422.7%
- 06073020812Rural5.0%
- 0607302190020.3%
See every zone statewide: California.
If you are looking at San Diego
San Diego Opportunity Zone questions
Straight answers, reviewed by Ashley Tison, attorney.
Is all of San Diego an Opportunity Zone?
No. Opportunity Zones are specific census tracts, each a few blocks to a few miles across. In the San Diego metro area, 41 tracts were designated for 2027. A property is in a zone only if its own tract is on the list, so check the exact address.
How do I check if an address in San Diego is in an Opportunity Zone?
Type the address, ZIP code or 11-digit census tract ID into the map on this page. The result shows whether the property is in an Opportunity Zone today and whether Treasury designated it as a new zone for 2027.
When do the new San Diego Opportunity Zones take effect?
January 1, 2027. Treasury designated them on November 5, 2026, and they run through December 31, 2036.
Can I invest in an Opportunity Zone in San Diego if I live somewhere else?
Generally, yes. The federal rules do not depend on where you live. An eligible gain has to go into a Qualified Opportunity Fund within 180 days, and the fund has to invest in zone property. State income tax treatment varies, so confirm with your CPA how your own state treats a deferred gain.
Have a gain or a project in San Diego?
Talk it through with the OZPros team. The first call is free and takes 15 minutes.
Opportunity Zones in other metro areas
- New York332
- Los Angeles214
- Chicago118
- Dallas101
- Houston81
- Atlanta104
- Washington, DC89
- Philadelphia102
- Miami87
- Phoenix67
- Boston62
- Riverside62
- San Francisco63
- Detroit92
- Seattle41
- Minneapolis40
- Tampa47
- Denver39
- Baltimore54
- Orlando24
- Charlotte40
- St. Louis49
- San Antonio39
- Portland26
- Austin36
- Sacramento37
- Pittsburgh39
- Las Vegas27
- Cincinnati54
See the national map and the table for all 56 states and territories
Sources and method
The 2027 zones come from the final list Treasury and the CDFI Fund published on November 5, 2026, checked tract by tract against Treasury's designations file. The metro area is San Diego-Chula Vista-Carlsbad, the Census Bureau area Treasury assigns each tract to, so it covers more than the city limits. County names, rural status and poverty rates come from the same Treasury files.
Primary sources: Treasury's Qualified Opportunity Zones data, the CDFI Fund's list and map and IRS release IR-2026-132. Last checked against those files on November 13, 2026.
General information, not tax or legal advice. Your facts change the answer. Book a 15-minute call to talk through yours.