Now Available: The Opportunity Zones Playbook
Qualified Opportunity Zones in West Virginia
West Virginia has 55 Qualified Opportunity Zones, all of which are rural Opportunity Zones. These OZ 1.0 zones remain in effect through December 31, 2028. In the second half of 2026, West Virginia will nominate approximately 52 new Opportunity Zones under the OZ 2.0 framework, with those designations taking effect on January 1, 2027.
Jump to section:
- West Virginia Opportunity Zones Map
- Current Opportunity Zones in West Virginia (Designated in 2018)
- West Virginia Census Tracts Eligible For Future OZ 2.0 Designation
Official State Resources: West Virginia Department of Economic Development
What Are Opportunity Zones?
Opportunity Zones are economically distressed communities designated at the census tract level. U.S. taxpayers who reinvest eligible capital gains into Qualified Opportunity Funds that invest in Opportunity Zone property may qualify for several federal tax benefits.
West Virginia Opportunity Zones Map
The interactive map below displays all of the Opportunity Zones in West Virginia.
Current Opportunity Zones in West Virginia (Designated in 2018)
The table below lists all West Virginia Opportunity Zones by county, as designated under IRS Notice 2018-48. These census tracts were designated in 2018 as part of the OZ 1.0 designation round and correspond to 2010 U.S. Census tract boundaries. Rural determinations were issued in 2025 pursuant to IRS Notice 2025-50. All such OZ 1.0 designations expire after December 31, 2028.
To view these on a map, go to our Opportunity Zones Map.
| County | Census Tract | Type |
|---|---|---|
| Berkeley | 54003971500 | Rural |
| Berkeley | 54003971600 | Rural |
| Berkeley | 54003971700 | Rural |
| Boone | 54005958300 | Rural |
| Cabell | 54011000600 | Rural |
| Cabell | 54011010900 | Rural |
| Greenbrier | 54025950100 | Rural |
| Greenbrier | 54025950700 | Rural |
| Hampshire | 54027968200 | Rural |
| Hancock | 54029021300 | Rural |
| Harrison | 54033030100 | Rural |
| Jackson | 54035963300 | Rural |
| Jackson | 54035963400 | Rural |
| Jefferson | 54037972300 | Rural |
| Jefferson | 54037972401 | Rural |
| Jefferson | 54037972402 | Rural |
| Jefferson | 54037972505 | Rural |
| Jefferson | 54037972506 | Rural |
| Jefferson | 54037972800 | Rural |
| Kanawha | 54039000800 | Rural |
| Kanawha | 54039000900 | Rural |
| Kanawha | 54039001200 | Rural |
| Kanawha | 54039001700 | Rural |
| Kanawha | 54039013000 | Rural |
| Kanawha | 54039013100 | Rural |
| Marion | 54049020100 | Rural |
| Marion | 54049020700 | Rural |
| Marshall | 54051020200 | Rural |
| Mason | 54053955102 | Rural |
| Mercer | 54055001300 | Rural |
| Mercer | 54055002300 | Rural |
| Mercer | 54055002400 | Rural |
| Mingo | 54059957400 | Rural |
| Mingo | 54059957700 | Rural |
| Monongalia | 54061010102 | Rural |
| Monongalia | 54061010201 | Rural |
| Monongalia | 54061010600 | Rural |
| Monroe | 54063950200 | Rural |
| Morgan | 54065970800 | Rural |
| Nicholas | 54067950100 | Rural |
| Nicholas | 54067950200 | Rural |
| Ohio | 54069002700 | Rural |
| Raleigh | 54081000200 | Rural |
| Raleigh | 54081000400 | Rural |
| Randolph | 54083966100 | Rural |
| Summers | 54089000700 | Rural |
| Taylor | 54091964600 | Rural |
| Tyler | 54095961800 | Rural |
| Upshur | 54097966700 | Rural |
| Upshur | 54097966800 | Rural |
| Wayne | 54099005200 | Rural |
| Wetzel | 54103030400 | Rural |
| Wood | 54107000701 | Rural |
| Wood | 54107011000 | Rural |
| Wyoming | 54109003100 | Rural |
West Virginia Census Tracts Eligible For Future OZ 2.0 Designation
On January 29, 2026, the U.S. Census Bureau published its five-year American Community Survey (ACS) estimates for the 2020–2024 period, providing the income and poverty data that define which census tracts are eligible for Opportunity Zone designation in 2026.
According to OpportunityZones.com analysis of this data, West Virginia has 207 census tracts that meet the median family income and/or poverty rate requirements for OZ 2.0 tract eligibility. Per the 25% statutory cap, West Virginia will be able to nominate 52 of their 207 eligible tracts as Opportunity Zones.
The nomination window for each state opens on July 1, 2026 and runs for a period of up to 120 days. Upon receiving each state’s nominations, the U.S. Department of the Treasury then has up to 60 days to officially designate the state’s nominated census tracts as Opportunity Zones. The new OZ 2.0 tracts will take effect on January 1, 2027.
Note: The table below lists all OZ 2.0 eligible tracts in the state of West Virginia. This is not the final list of designated tracts. The final list will be published here in late 2026. These census tracts correspond to the tract boundaries of the 2020 U.S. Census.
To view these OZ 2.0 eligible tracts on a map, go to our OZ 2.0 Eligibility Map.
| County | Census Tract | MFI Ratio | Poverty |
|---|---|---|---|
| Barbour | 54001965500 | 74.80% | 24.79% |
| Barbour | 54001965600 | 76.84% | 25.92% |
| Barbour | 54001965800 | 67.07% | 25.72% |
| Berkeley | 54003971402 | 81.34% | 23.32% |
| Berkeley | 54003971500 | 44.17% | 28.73% |
| Berkeley | 54003971600 | 67.41% | 25.61% |
| Berkeley | 54003971700 | 65.77% | 10.88% |
| Berkeley | 54003972002 | 86.38% | 21.98% |
| Boone | 54005958501 | 78.20% | 21.98% |
| Boone | 54005958700 | 67.75% | 31.53% |
| Boone | 54005958800 | 75.11% | 22.50% |
| Braxton | 54007967900 | 64.97% | 25.02% |
| Braxton | 54007968000 | 95.01% | 20.28% |
| Braxton | 54007968100 | 63.65% | 15.41% |
| Brooke | 54009031401 | 56.91% | 12.26% |
| Brooke | 54009031402 | 100.61% | 22.69% |
| Brooke | 54009031700 | 86.27% | 22.34% |
| Cabell | 54011000101 | 67.70% | 16.24% |
| Cabell | 54011000102 | 77.22% | 27.09% |
| Cabell | 54011000200 | 42.13% | 43.97% |
| Cabell | 54011000300 | 77.91% | 26.25% |
| Cabell | 54011000400 | 75.20% | 30.61% |
| Cabell | 54011000500 | – | 67.51% |
| Cabell | 54011000600 | 65.47% | 52.26% |
| Cabell | 54011000900 | 59.19% | 27.86% |
| Cabell | 54011001000 | 55.86% | 15.20% |
| Cabell | 54011001100 | 84.87% | 23.31% |
| Cabell | 54011001400 | 52.19% | 47.73% |
| Cabell | 54011001500 | 52.11% | 42.70% |
| Cabell | 54011001600 | 72.51% | 21.34% |
| Cabell | 54011001800 | 57.58% | 29.23% |
| Cabell | 54011010300 | 109.04% | 21.11% |
| Cabell | 54011010900 | – | 52.66% |
| Calhoun | 54013962600 | 58.09% | 35.57% |
| Calhoun | 54013962700 | 60.07% | 30.02% |
| Clay | 54015958000 | 71.83% | 25.09% |
| Clay | 54015958100 | 75.69% | 45.19% |
| Fayette | 54019020400 | 91.29% | 27.04% |
| Fayette | 54019020500 | 63.55% | 30.97% |
| Fayette | 54019020700 | 92.00% | 33.58% |
| Fayette | 54019020800 | 99.12% | 21.62% |
| Fayette | 54019021100 | 73.66% | 29.60% |
| Gilmer | 54021967701 | 69.77% | 19.96% |
| Greenbrier | 54025950101 | 93.78% | 21.15% |
| Greenbrier | 54025950200 | 52.31% | 29.72% |
| Greenbrier | 54025950300 | 66.44% | 37.04% |
| Greenbrier | 54025950402 | 93.59% | 21.42% |
| Greenbrier | 54025950500 | 98.76% | 25.13% |
| Greenbrier | 54025950600 | 116.81% | 20.71% |
| Greenbrier | 54025950701 | 67.62% | 23.30% |
| Hampshire | 54027968202 | 70.63% | 20.93% |
| Hampshire | 54027968302 | 65.07% | 8.56% |
| Hampshire | 54027968402 | 60.07% | 10.51% |
| Hancock | 54029020900 | 92.79% | 24.60% |
| Hancock | 54029021300 | 88.55% | 21.67% |
| Hardy | 54031970201 | 58.37% | 12.73% |
| Hardy | 54031970300 | 61.62% | 26.28% |
| Harrison | 54033030100 | 105.49% | 34.15% |
| Harrison | 54033030200 | 68.81% | 36.82% |
| Harrison | 54033030300 | 70.41% | 25.04% |
| Harrison | 54033030601 | 57.27% | 26.45% |
| Harrison | 54033030603 | 106.62% | 31.69% |
| Harrison | 54033030801 | 84.18% | 22.48% |
| Jackson | 54035963300 | 93.75% | 32.06% |
| Jackson | 54035963500 | 119.22% | 21.71% |
| Jackson | 54035963600 | 98.09% | 23.17% |
| Jefferson | 54037972401 | 65.17% | 11.39% |
| Jefferson | 54037972402 | 65.01% | 16.00% |
| Jefferson | 54037972505 | 48.02% | 6.29% |
| Jefferson | 54037972506 | 69.12% | 4.87% |
| Kanawha | 54039000100 | 49.32% | 40.34% |
| Kanawha | 54039000200 | 74.38% | 29.08% |
| Kanawha | 54039000600 | 87.23% | 22.16% |
| Kanawha | 54039000700 | 56.61% | 17.60% |
| Kanawha | 54039000800 | 47.75% | 28.84% |
| Kanawha | 54039000900 | 39.51% | 51.70% |
| Kanawha | 54039001100 | 92.00% | 20.96% |
| Kanawha | 54039001200 | 104.57% | 23.76% |
| Kanawha | 54039010300 | 77.87% | 20.85% |
| Kanawha | 54039010803 | 86.14% | 25.86% |
| Kanawha | 54039010900 | 78.25% | 26.98% |
| Kanawha | 54039011100 | 59.12% | 26.17% |
| Kanawha | 54039011301 | 83.88% | 30.47% |
| Kanawha | 54039012900 | 68.93% | 10.31% |
| Kanawha | 54039013001 | 57.83% | 29.59% |
| Kanawha | 54039013100 | 93.78% | 26.65% |
| Kanawha | 54039013400 | 60.90% | 32.36% |
| Kanawha | 54039013600 | 100.10% | 21.78% |
| Kanawha | 54039013702 | 93.93% | 22.45% |
| Kanawha | 54039013800 | 37.13% | 48.28% |
| Lewis | 54041967400 | 73.50% | 24.42% |
| Lewis | 54041967500 | 66.73% | 20.67% |
| Lincoln | 54043955402 | 79.41% | 33.44% |
| Lincoln | 54043955600 | 68.54% | 22.48% |
| Lincoln | 54043955700 | 51.75% | 30.46% |
| Lincoln | 54043955800 | 70.70% | 28.24% |
| Logan | 54045956102 | 56.03% | 36.71% |
| Logan | 54045956400 | 90.24% | 23.15% |
| Logan | 54045956500 | 68.47% | 27.66% |
| Logan | 54045956700 | 65.15% | 25.35% |
| Logan | 54045956900 | 52.00% | 40.00% |
| McDowell | 54047953600 | 64.82% | 34.24% |
| McDowell | 54047953800 | 37.46% | 28.24% |
| McDowell | 54047953900 | – | 41.88% |
| McDowell | 54047954000 | 91.36% | 23.16% |
| McDowell | 54047954200 | 49.79% | 35.92% |
| McDowell | 54047954501 | – | 27.61% |
| McDowell | 54047954503 | 49.95% | 41.12% |
| McDowell | 54047954504 | 45.07% | 36.39% |
| Marion | 54049020100 | 39.91% | 38.56% |
| Marion | 54049020200 | 95.38% | 25.30% |
| Marion | 54049020500 | 66.34% | 35.45% |
| Marion | 54049020800 | 86.86% | 22.16% |
| Marion | 54049021500 | 79.95% | 21.60% |
| Marshall | 54051020200 | 62.95% | 32.12% |
| Marshall | 54051020500 | 83.98% | 34.69% |
| Marshall | 54051020601 | 58.32% | 27.42% |
| Marshall | 54051020800 | 79.43% | 20.73% |
| Mason | 54053954901 | 73.81% | 24.68% |
| Mason | 54053955000 | 66.44% | 23.20% |
| Mason | 54053955102 | 83.73% | 21.94% |
| Mercer | 54055001900 | 90.16% | 20.51% |
| Mercer | 54055002000 | 72.83% | 20.92% |
| Mercer | 54055002100 | 74.48% | 24.20% |
| Mercer | 54055002300 | 82.69% | 21.15% |
| Mineral | 54057010700 | 88.32% | 21.41% |
| Mingo | 54059957100 | 54.44% | 26.66% |
| Mingo | 54059957200 | 68.33% | 29.51% |
| Mingo | 54059957300 | 63.10% | 29.18% |
| Mingo | 54059957400 | 59.89% | 44.08% |
| Mingo | 54059957500 | – | 40.84% |
| Mingo | 54059957600 | – | 36.70% |
| Mingo | 54059957700 | 83.00% | 21.98% |
| Monongalia | 54061010101 | 113.19% | 66.34% |
| Monongalia | 54061010103 | 37.46% | 62.79% |
| Monongalia | 54061010104 | 29.92% | 46.84% |
| Monongalia | 54061010202 | 80.74% | 48.48% |
| Monongalia | 54061010203 | 50.02% | 36.69% |
| Monongalia | 54061010204 | 51.02% | 52.71% |
| Monongalia | 54061010700 | 72.31% | 36.91% |
| Monongalia | 54061010800 | 93.07% | 33.94% |
| Monongalia | 54061010901 | 105.01% | 28.48% |
| Monongalia | 54061011200 | 68.72% | 26.78% |
| Monongalia | 54061011601 | 88.30% | 23.09% |
| Monongalia | 54061011602 | 122.90% | 22.96% |
| Morgan | 54065970900 | 67.91% | 17.60% |
| Nicholas | 54067950201 | 79.75% | 21.28% |
| Nicholas | 54067950300 | 94.76% | 29.65% |
| Nicholas | 54067950500 | 73.35% | 30.76% |
| Ohio | 54069000400 | 42.93% | 38.39% |
| Ohio | 54069000500 | 123.53% | 20.34% |
| Ohio | 54069000600 | 40.13% | 57.05% |
| Ohio | 54069000700 | 29.73% | 44.97% |
| Ohio | 54069001800 | 115.02% | 21.53% |
| Ohio | 54069002600 | 70.71% | 29.77% |
| Ohio | 54069002700 | – | 41.87% |
| Pendleton | 54071970400 | 90.08% | 22.44% |
| Pocahontas | 54075960101 | 69.76% | 24.63% |
| Pocahontas | 54075960201 | 53.30% | 35.89% |
| Preston | 54077964102 | 67.15% | 28.56% |
| Preston | 54077964200 | 63.02% | 15.24% |
| Preston | 54077964400 | 66.72% | 11.92% |
| Preston | 54077964500 | 66.02% | 20.66% |
| Putnam | 54079020500 | 91.71% | 24.49% |
| Raleigh | 54081000200 | 97.60% | 37.72% |
| Raleigh | 54081000300 | 89.23% | 20.25% |
| Raleigh | 54081000400 | 80.04% | 32.71% |
| Raleigh | 54081000600 | 88.47% | 31.53% |
| Raleigh | 54081000700 | 57.64% | 28.39% |
| Raleigh | 54081000900 | 87.71% | 20.50% |
| Raleigh | 54081001002 | 54.69% | 40.69% |
| Raleigh | 54081001100 | 82.96% | 20.52% |
| Raleigh | 54081001200 | 81.85% | 36.34% |
| Raleigh | 54081001400 | 79.85% | 30.24% |
| Raleigh | 54081001500 | 93.53% | 29.19% |
| Randolph | 54083966500 | 72.83% | 24.25% |
| Ritchie | 54085962400 | 87.75% | 24.81% |
| Ritchie | 54085962500 | 82.14% | 25.09% |
| Roane | 54087962901 | 69.17% | 15.69% |
| Roane | 54087963000 | 63.70% | 29.43% |
| Summers | 54089000500 | 81.64% | 21.39% |
| Summers | 54089000600 | 111.33% | 24.77% |
| Summers | 54089000700 | 63.27% | 40.63% |
| Taylor | 54091964600 | 93.70% | 20.66% |
| Tyler | 54095961800 | 97.84% | 26.10% |
| Upshur | 54097966700 | 103.29% | 21.13% |
| Upshur | 54097966800 | 73.62% | 27.22% |
| Wayne | 54099005200 | 80.02% | 23.77% |
| Wayne | 54099020700 | 84.24% | 21.15% |
| Wayne | 54099020800 | 95.10% | 25.54% |
| Wayne | 54099020900 | 62.26% | 24.20% |
| Webster | 54101970101 | 63.01% | 23.61% |
| Webster | 54101970102 | 60.60% | 31.56% |
| Webster | 54101970300 | 90.35% | 20.13% |
| Wetzel | 54103030500 | 71.54% | 26.09% |
| Wood | 54107000300 | 76.98% | 28.97% |
| Wood | 54107000500 | 76.43% | 30.25% |
| Wood | 54107000701 | 66.52% | 38.85% |
| Wood | 54107000702 | 70.08% | 25.85% |
| Wood | 54107000802 | 41.21% | 23.23% |
| Wood | 54107000901 | 62.62% | 23.37% |
| Wood | 54107000902 | 83.84% | 22.86% |
| Wyoming | 54109002800 | 116.85% | 21.16% |
| Wyoming | 54109002901 | 71.41% | 37.95% |
| Wyoming | 54109002902 | 86.54% | 20.00% |
| Wyoming | 54109003100 | 64.08% | 14.25% |
| Wyoming | 54109003200 | 78.15% | 22.92% |