Opportunity Zones in Houston, TX

Houston has 97 Qualified Opportunity Zones under the original 2018 (OZ 1.0) designation round. These zones remain in effect through December 31, 2028.

Under the Opportunity Zones 2.0 framework, the State of Texas will nominate up to 605 new Opportunity Zones in 2026, with those designations taking effect on January 1, 2027. Given the size and concentration of eligible census tracts in Houston, a significant share of Texas’ new OZ 2.0 designations may be located within the city.

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Official City Resources: City of Houston, TX

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.

How To Invest in Opportunity Zones

To qualify for the Opportunity Zone tax incentive, investors must reinvest eligible capital gains into a Qualified Opportunity Fund (QOF). The QOF must then deploy capital into qualified Opportunity Zone property or businesses located within designated census tracts.

Qualifying investments in Opportunity Zones may include ground-up real estate development, substantial rehabilitation of existing property, or operating businesses structured as Qualified Opportunity Zone Businesses (QOZBs), provided all statutory and regulatory requirements are satisfied.

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Current Opportunity Zones in Houston (Designated 2018)

Houston’s 97 Opportunity Zones are located throughout the city, with major concentrations along the East End and Ship Channel corridor, Third Ward and Southeast Houston, Greenspoint and North Houston, Gulfton and Southwest Houston, and Sunnyside and South Park. There are an additional 10 Opportunity Zones in suburban Harris County, TX.

The census tracts listed below were designated in 2018 under IRS Notice 2018-48 and correspond to 2010 U.S. Census tract boundaries. All such OZ 1.0 designations expire after December 31, 2028.

To view these on a map, go to our Opportunity Zones Map.

CountyCensus TractType
Fort Bend48157670200Non-Rural
Fort Bend48157670400Non-Rural
Harris48201100000Non-Rural
Harris48201210400Non-Rural
Harris48201210500Non-Rural
Harris48201210600Non-Rural
Harris48201210700Non-Rural
Harris48201210800Non-Rural
Harris48201211000Non-Rural
Harris48201211300Non-Rural
Harris48201211400Non-Rural
Harris48201211500Non-Rural
Harris48201211600Non-Rural
Harris48201212300Non-Rural
Harris48201220100Non-Rural
Harris48201220200Non-Rural
Harris48201220800Non-Rural
Harris48201222501Non-Rural
Harris48201222503Non-Rural
Harris48201222600Non-Rural
Harris48201222700Non-Rural
Harris48201230200Non-Rural
Harris48201230600Non-Rural
Harris48201230700Non-Rural
Harris48201231000Non-Rural
Harris48201231100Non-Rural
Harris48201231200Non-Rural
Harris48201231400Non-Rural
Harris48201231500Non-Rural
Harris48201240100Non-Rural
Harris48201240501Non-Rural
Harris48201240502Non-Rural
Harris48201240600Non-Rural
Harris48201310100Non-Rural
Harris48201310300Non-Rural
Harris48201310400Non-Rural
Harris48201310500Non-Rural
Harris48201310600Non-Rural
Harris48201310800Non-Rural
Harris48201310900Non-Rural
Harris48201311000Non-Rural
Harris48201311600Non-Rural
Harris48201311700Non-Rural
Harris48201312000Non-Rural
Harris48201312200Non-Rural
Harris48201312300Non-Rural
Harris48201312400Non-Rural
Harris48201312500Non-Rural
Harris48201312700Non-Rural
Harris48201312800Non-Rural
Harris48201312900Non-Rural
Harris48201313000Non-Rural
Harris48201313200Non-Rural
Harris48201313300Non-Rural
Harris48201313400Non-Rural
Harris48201313500Non-Rural
Harris48201313600Non-Rural
Harris48201313700Non-Rural
Harris48201313800Non-Rural
Harris48201314001Non-Rural
Harris48201314002Non-Rural
Harris48201314300Non-Rural
Harris48201314400Non-Rural
Harris48201331100Non-Rural
Harris48201331200Non-Rural
Harris48201331300Non-Rural
Harris48201331400Non-Rural
Harris48201331700Non-Rural
Harris48201331800Non-Rural
Harris48201332000Non-Rural
Harris48201421101Non-Rural
Harris48201421102Non-Rural
Harris48201421201Non-Rural
Harris48201421202Non-Rural
Harris48201421300Non-Rural
Harris48201421401Non-Rural
Harris48201421402Non-Rural
Harris48201421403Non-Rural
Harris48201421500Non-Rural
Harris48201421600Non-Rural
Harris48201422302Non-Rural
Harris48201422701Non-Rural
Harris48201433600Non-Rural
Harris48201452500Non-Rural
Harris48201453200Non-Rural
Harris48201453300Non-Rural
Harris48201453401Non-Rural
Harris48201530800Non-Rural
Harris48201531800Non-Rural
Harris48201531900Non-Rural
Harris48201532001Non-Rural
Harris48201532700Non-Rural
Harris48201532800Non-Rural
Harris48201533000Non-Rural
Harris48201533300Non-Rural
Harris48201533400Non-Rural
Harris48201533702Non-Rural

Future OZ 2.0 Designations in Houston

On January 29, 2026, the U.S. Census Bureau released its five-year American Community Survey (ACS) estimates for the 2020–2024 period. These data determine which census tracts are eligible for Opportunity Zone designation under the OZ 2.0 framework.

According to OpportunityZones.com analysis of the data, Texas has 2,420 census tracts that meet the statutory median family income and/or poverty rate eligibility thresholds. Under the 25 percent statutory cap, Texas may nominate up to 605 of those tracts for designation.

Each state’s nomination window opens on July 1, 2026 and remains open for up to 120 days. Upon receiving a state’s nominations, the U.S. Department of the Treasury has up to 60 days to review and formally designate the nominated tracts. Newly designated OZ 2.0 tracts will take effect on January 1, 2027.

To explore OZ 2.0 eligible tracts, visit the OZ 2.0 Eligibility Map.