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Territories
The 6,576 census tracts Treasury and the IRS designated on Nov. 5, 2026, as Qualified Opportunity Zones for 2027 through 2036. Select a state to see its tracts; select a tract for its county, income and rural status.
Designated tracts are those on the list of 2027 Qualified Opportunity Zones that Treasury and the IRS published on Nov. 5, 2026 (release; CDFI Fund list). Designations take effect Jan. 1, 2027, and run 10 years. Rural flags follow Treasury's list.
Eligible, not designated tracts met the OZ 2.0 low-income test (poverty rate of at least 20%, or median family income at or below 70% of the area median) but are not on Treasury's designation list.
Rural follows Treasury's determination of tracts made up entirely of a rural area, which qualify for the enhanced 30% basis step-up through a Qualified Rural Opportunity Fund. Poverty rate and median family income (MFI, as a share of the area median) are from Treasury's eligibility file, based on the 2020–2024 American Community Survey.
Sources: U.S. Treasury and IRS designation list (Nov. 5, 2026); U.S. Treasury, Eligible LICs for Nomination as 2027 QOZs (Sept. 23, 2026); U.S. Census Bureau 2024 cartographic boundary files; state announcements as linked. To find the tract for an address, use the Census Bureau geocoder, then search the GEOID here. This map is for information only and is not tax advice.