Opportunity Zone map

Type the address, city, ZIP code, or 11-digit census tract ID into the map search. The result shows whether the property is in an Opportunity Zone today and where it stands for OZ 2.0: eligible, nominated by the state, or certified by Treasury.

Treasury published 25,461 census tracts that are eligible to be nominated for OZ 2.0. Governors can nominate only part of them, about 6,575 nationwide. A tract becomes an Opportunity Zone only after the state nominates it and Treasury certifies it. Eligible is not designated.

January 1, 2027. States had until October 28, 2026 to file nominations under Treasury's extension. Treasury has indicated states that filed on time should hear back by late November, and October 28 filers by late December.

The original 2018 zones stay designated through December 31, 2028. Under Notice 2026-40, though, money invested after 2026 generally cannot go into new property in an original zone that is not on the new map unless a written working capital plan was in place by December 31, 2026, with at least 10% of the planned capital received and 5% spent. Existing investments keep their 10-year benefit.

For gains deferred under the original program, yes. Those gains are recognized on December 31, 2026 and the tax is due with your 2026 return. In many cases the amount is the lower of the deferred gain or the investment's value at that time.

Under OZ 2.0, investments held at least five years in a qualified rural fund get a 30% basis step-up, compared with 10% elsewhere. The map marks rural-eligible tracts so you can see where the larger step-up applies.

Today there are 8,763 designated Opportunity Zones from the 2018 round. Of those, 2,311 have no successor tract on Treasury's OZ 2.0 eligible list, so they cannot carry into the new program as published.

Whenever a state publishes its nominations or Treasury certifies zones. The filing status on this page is current as of November 5, 2026. Sign up for alerts to get an email when your state changes.