Opportunity Zones by State: OZ 1.0 and OZ 2.0 Designations

There are 8,764 Qualified Opportunity Zones designated in 2018. These OZ 1.0 tracts are in effect through December 31, 2028. There are an additional 6,576 Qualified Opportunity Zones designated in 2026. These OZ 2.0 tracts will be in effect January 1, 2027 through December 31, 2036.

The table below summarizes current OZ 1.0 designations and new OZ 2.0 designations by jurisdiction.

• OZ 1.0: Current designations, made in 2018 and in effect through 2028 (through 2027 in Puerto Rico).
• OZ 2.0: Census tracts designated in the 2026 round, and in effect 2027-2036.

See also: Opportunity Zones in Major U.S. Cities

Map of Opportunity Zones

Use our interactive Opportunity Zones map.

How OZ 1.0 Designations Were Allocated

Under the original OZ 1.0 Opportunity Zone designation framework established by the Tax Cuts and Jobs Act of 2017, each state, the District of Columbia, and the five inhabited U.S. territories were permitted to designate up to 25 percent of eligible low-income census tracts as Opportunity Zones in early 2018.

As a result, the total number of designated zones in each jurisdiction closely tracks population size and the number of eligible tracts. This dynamic explains why large states such as California, Texas, New York, Florida, and Illinois account for a disproportionate share of all Opportunity Zones, collectively comprising nearly one-third of the national total.

Puerto Rico represents a notable exception. Following widespread hurricane damage in 2017, Puerto Rico was granted a special designation rule under which all eligible low-income census tracts were automatically designated as Opportunity Zones in 2018. Consequently, Puerto Rico has 863 Opportunity Zones (second only to California’s 879), and nearly the entire island falls within an Opportunity Zone.

Jurisdictions with fewer than 100 eligible census tracts were subject to a separate rule permitting the designation of up to 25 Opportunity Zones, regardless of the 25 percent cap. Alaska, Delaware, Guam, Hawaii, Montana, North Dakota, Rhode Island, South Dakota, Vermont, Washington DC, and Wyoming each designated the maximum number under this provision, resulting in exactly 25 Opportunity Zones in each jurisdiction. The Northern Mariana Islands, American Samoa, and the U.S. Virgin Islands have fewer than 25 eligible census tracts and therefore designated fewer Opportunity Zones.

With the OZ 1.0 framework expiring at the end of 2026 (and the OZ 1.0 tracts themselves expiring at the end of 2028, or the end of 2027 in Puerto Rico), federal law provides for OZ 2.0 designations, explained below.

How OZ 2.0 Designations Are Determined

Under the OZ 2.0 Opportunity Zone designation framework established by the One Big Beautiful Bill Act of 2025, the states, the District of Columbia, and the five inhabited U.S. territories nominated eligible census tracts for certification by the U.S. Department of the Treasury. Nominations opened on July 1, 2026 and were due by September 28, or by October 28 for states with a 30-day extension. Treasury finalized certification of all Opportunity Zones on October 30, 2026, and announced the new designations in a press release issued on November 5, 2026.

Eligibility for the OZ 2.0 designation round is based on updated economic and demographic data from the U.S. Census Bureau’s 2020–2024 five-year American Community Survey (ACS). A census tract is eligible if it meets revised low-income community criteria based on poverty rates and median family income. Unlike the original OZ 1.0 framework, eligibility is determined strictly on a tract-by-tract basis, without a contiguous-tract provision. As before, jurisdictions could nominate no more than 25 percent of eligible tracts, subject to an exception for jurisdictions with fewer than 100 eligible census tracts.

On September 28, 2026, Treasury recognized 128 more census tracts in 32 jurisdictions as eligible under an Alternate Framework, bringing the nationwide total of OZ 2.0-eligible tracts from 25,332 to 25,460. The Census Bureau publishes no median family income for these tracts, so Treasury used each tract’s family-income distribution to confirm it meets the low-income test.

The OZ 2.0 round is smaller nationwide than the existing OZ 1.0 footprint. State-by-state eligibility figures are available in OpportunityZones.com’s OZ 2.0 eligibility analysis, and the OZ 2.0 State Tracker follows each jurisdiction’s nominations through Treasury’s certification.

Major U.S. Cities with Opportunity Zones

There are over 3,000 U.S. cities with at least one Opportunity Zone. Here is a list of the major cities with Opportunity Zones.

• Atlanta Opportunity Zones
• Austin Opportunity Zones
• Charlotte Opportunity Zones
• Chicago Opportunity Zones
• Cincinnati Opportunity Zones
• Cleveland Opportunity Zones
• Columbus Opportunity Zones
• Dallas Opportunity Zones
• Detroit Opportunity Zones
• Fort Worth Opportunity Zones
• Houston Opportunity Zones
• Indianapolis Opportunity Zones
• Jacksonville Opportunity Zones
• Las Vegas Opportunity Zones
• Los Angeles Opportunity Zones
• Memphis Opportunity Zones
• Miami Opportunity Zones
• Nashville Opportunity Zones
• New York Opportunity Zones
• Oklahoma City Opportunity Zones
• Orlando Opportunity Zones
• Philadelphia Opportunity Zones
• Phoenix Opportunity Zones
• Portland Opportunity Zones
• San Antonio Opportunity Zones
• San Diego Opportunity Zones
• San Francisco Opportunity Zones
• San Jose Opportunity Zones
• Seattle Opportunity Zones
• Tucson Opportunity Zones
• Tulsa Opportunity Zones