OZ Pitch Day - July 30, 2026
OZ Pitch Day - July 30, 2026
Qualified Opportunity Zones in the Northern Mariana Islands
The Commonwealth of the Northern Mariana Islands has 20 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, the Northern Mariana Islands will nominate approximately 19 new Opportunity Zones under the OZ 2.0 framework, with those designations taking effect on January 1, 2027.
Jump to section:
- Northern Mariana Islands Opportunity Zones Map
- Current Opportunity Zones in the Northern Mariana Islands (Designated in 2018)
- Northern Mariana Islands Census Tracts Eligible For Future OZ 2.0 Designation
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.
Northern Mariana Islands Opportunity Zones Map
The image below shows all of the Opportunity Zones in the Northern Mariana Islands. Blue shaded census tracts are non-rural Opportunity Zones. Orange shaded census tracts are rural Opportunity Zones. For a searchable interactive version, go to our Opportunity Zones Map.
Note: This map intentionally omits the largely uninhabited Northern Islands for clarity.
Current Opportunity Zones in the Northern Mariana Islands (Designated in 2018)
The table below lists all Northern Mariana Islands Opportunity Zones by municipality (which is the county-equivalent in the Northern Mariana Islands), 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.
| Municipality | Census Tract | Type |
|---|---|---|
| Rota | 69100950100 | Rural |
| Saipan | 69110000100 | Rural |
| Saipan | 69110000200 | Rural |
| Saipan | 69110000300 | Rural |
| Saipan | 69110000400 | Rural |
| Saipan | 69110000500 | Rural |
| Saipan | 69110000600 | Rural |
| Saipan | 69110000700 | Rural |
| Saipan | 69110000800 | Rural |
| Saipan | 69110000900 | Rural |
| Saipan | 69110001000 | Rural |
| Saipan | 69110001100 | Rural |
| Saipan | 69110001200 | Rural |
| Saipan | 69110001300 | Rural |
| Saipan | 69110001400 | Rural |
| Saipan | 69110001500 | Rural |
| Saipan | 69110001600 | Rural |
| Saipan | 69110001700 | Rural |
| Tinian | 69120950101 | Rural |
| Tinian | 69120950200 | Rural |
Northern Mariana Islands 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, the Northern Mariana Islands has 19 census tracts that meet the median family income and/or poverty rate requirements for OZ 2.0 tract eligibility. Because the Northern Mariana Islands has fewer than 25 eligible tracts, the territory will be able to nominate all 19 of their eligible tracts as Opportunity Zones.
The nomination window for each jurisdiction opens on July 1, 2026 and runs for a period of up to 120 days. Upon receiving each jurisdiction’s nominations, the U.S. Department of the Treasury then has up to 60 days to officially designate the jurisdiction’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 Commonwealth of the Northern Mariana Islands. 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.
| Municipality | Census Tract | MFI Ratio | Poverty |
|---|---|---|---|
| Northern Islands | 69085950100 | – | 42.86% |
| Rota | 69100950100 | 93.42% | 36.44% |
| Saipan | 69110000100 | 124.03% | 28.01% |
| Saipan | 69110000200 | 103.21% | 45.27% |
| Saipan | 69110000400 | 84.08% | 40.69% |
| Saipan | 69110000500 | 97.84% | 36.68% |
| Saipan | 69110000600 | 104.53% | 37.02% |
| Saipan | 69110000700 | 86.84% | 41.98% |
| Saipan | 69110000800 | 77.35% | 44.18% |
| Saipan | 69110000900 | 76.71% | 48.36% |
| Saipan | 69110001000 | 99.98% | 37.87% |
| Saipan | 69110001100 | 83.81% | 45.86% |
| Saipan | 69110001200 | 78.92% | 49.08% |
| Saipan | 69110001300 | 82.58% | 46.73% |
| Saipan | 69110001400 | 110.37% | 37.23% |
| Saipan | 69110001500 | 115.69% | 31.10% |
| Saipan | 69110001600 | 124.78% | 31.63% |
| Tinian | 69120950101 | 95.16% | 38.67% |
| Tinian | 69120950201 | 120.78% | 30.39% |
