Opportunity Zones in Tucson, AZ
The City of Tucson has 25 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 Arizona will nominate a new round of Opportunity Zones in 2026, with those designations taking effect on January 1, 2027.
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 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.
Tucson Opportunity Zones Map
The interactive map below shows every designated Opportunity Zone in Tucson. Click any zone for tract-level detail, or use the layer panel to explore rural and surrounding tracts.
Current Opportunity Zones in Tucson (Designated 2018)
Tucson's 25 Opportunity Zones are concentrated along the Interstate 10 and Interstate 19 corridor from the south side to the north side of the city, including downtown Tucson, the South Tucson area, and the University of Arizona district, extending toward the Sonoran Corridor.
The census tracts below were designated in 2018 under IRS Notice 2018-48 and correspond to 2010 U.S. Census tract boundaries. These OZ 1.0 designations remain in effect through December 31, 2028.
| County | Census Tract | Type |
|---|---|---|
| Pima | 04019410502 | Non-Rural |
| Pima | 04019000100 | Non-Rural |
| Pima | 04019000200 | Non-Rural |
| Pima | 04019000300 | Non-Rural |
| Pima | 04019000400 | Non-Rural |
| Pima | 04019000800 | Non-Rural |
| Pima | 04019001200 | Non-Rural |
| Pima | 04019001302 | Non-Rural |
| Pima | 04019001303 | Non-Rural |
| Pima | 04019001801 | Non-Rural |
| Pima | 04019002201 | Non-Rural |
| Pima | 04019002202 | Non-Rural |
| Pima | 04019002501 | Non-Rural |
| Pima | 04019002901 | Non-Rural |
| Pima | 04019003501 | Non-Rural |
| Pima | 04019003802 | Non-Rural |
| Pima | 04019004011 | Non-Rural |
| Pima | 04019004067 | Non-Rural |
| Pima | 04019004112 | Non-Rural |
| Pima | 04019004115 | Non-Rural |
| Pima | 04019004116 | Non-Rural |
| Pima | 04019004117 | Non-Rural |
| Pima | 04019004122 | Non-Rural |
| Pima | 04019004504 | Non-Rural |
| Pima | 04019940900 | Non-Rural |
Future OZ 2.0 Designations in Tucson
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.
Across the State of Arizona, 500 census tracts meet the statutory median-family- income and/or poverty-rate thresholds. Under the 25 percent statutory cap, Arizona may nominate up to 125 of those tracts, with new designations taking effect on January 1, 2027.
See our analysis of the OZ 2.0-eligible tracts for the full methodology, or explore the eligible tracts on the interactive Opportunity Zones map.