Qualified Opportunity Zones in Arkansas

Arkansas has 85 Qualified Opportunity Zones, including 59 rural Opportunity Zones. These OZ 1.0 zones remain in effect through December 31, 2028. In the second half of 2026, Arkansas will nominate approximately 78 new Opportunity Zones under the OZ 2.0 framework, with those designations taking effect on January 1, 2027.

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Official State Resources: Arkansas Economic Development Council

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.

Arkansas Opportunity Zones Map

The image below shows all of the Opportunity Zones in Arkansas. 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.

Current Opportunity Zones in Arkansas (Designated in 2018)

The table below lists all Arkansas 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.

CountyCensus TractType
Arkansas05001480400Rural
Ashley05003960600Rural
Benton05007020301Non-Rural
Benton05007021101Rural
Boone05009790501Rural
Bradley05011950300Rural
Carroll05015950300Rural
Chicot05017080300Rural
Clark05019953900Rural
Cleburne05023480300Rural
Columbia05027950200Rural
Conway05029950300Rural
Craighead05031000101Non-Rural
Craighead05031000502Non-Rural
Craighead05031000602Non-Rural
Crawford05033020501Non-Rural
Crittenden05035030600Non-Rural
Crittenden05035030703Rural
Dallas05039970300Rural
Desha05041950100Rural
Desha05041950200Rural
Drew05043490300Rural
Drew05043490400Rural
Faulkner05045030403Non-Rural
Faulkner05045030702Non-Rural
Faulkner05045030900Non-Rural
Franklin05047950200Rural
Garland05051010700Rural
Garland05051010800Rural
Garland05051011500Rural
Grant05053470300Rural
Greene05055480500Rural
Greene05055480700Rural
Hempstead05057480300Rural
Hot Spring05059020200Rural
Howard05061950300Rural
Independence05063490200Rural
Independence05063490600Rural
Jackson05067480400Rural
Jefferson05069000502Rural
Jefferson05069001000Rural
Jefferson05069002400Rural
Jefferson05069002500Rural
Johnson05071952000Rural
Lafayette05073470100Rural
Lawrence05075470100Rural
Little River05081030102Rural
Logan05083950500Rural
Marion05089960202Rural
Miller05091020500Rural
Mississippi05093010700Rural
Mississippi05093010800Rural
Mississippi05093011100Rural
Nevada05099090200Rural
Ouachita05103950200Rural
Ouachita05103950600Rural
Phillips05107480400Rural
Phillips05107480600Rural
Polk05113950400Rural
Pope05115951300Rural
Pope05115951600Rural
Pulaski05119000200Non-Rural
Pulaski05119001800Non-Rural
Pulaski05119002500Non-Rural
Pulaski05119002800Non-Rural
Pulaski05119003001Non-Rural
Pulaski05119003605Non-Rural
Pulaski05119004600Non-Rural
Pulaski05119004700Non-Rural
St. Francis05123960400Rural
St. Francis05123960600Rural
Sebastian05131000200Non-Rural
Sebastian05131000300Non-Rural
Sebastian05131000800Non-Rural
Sevier05133080300Rural
Union05139950900Rural
Union05139951000Rural
Van Buren05141460200Rural
Washington05143010200Non-Rural
Washington05143010301Non-Rural
Washington05143010302Non-Rural
Washington05143010600Non-Rural
Washington05143011101Non-Rural
Washington05143011200Non-Rural
White05145070800Rural

Arkansas 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, Arkansas has 310 census tracts that meet the median family income and/or poverty rate requirements for OZ 2.0 tract eligibility. Per the 25% statutory cap, Arkansas will be able to nominate 78 of their 310 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 Arkansas. 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.

CountyCensus TractMFI RatioPoverty
Arkansas0500148030091.81%26.75%
Arkansas0500148040067.40%31.07%
Arkansas0500148070073.76%20.43%
Ashley0500396030067.30%31.40%
Ashley0500396050056.84%26.68%
Ashley0500396060089.32%20.02%
Baxter0500595050083.89%20.75%
Baxter0500595080185.73%21.91%
Baxter0500595080263.72%19.48%
Benton0500702020667.73%21.72%
Benton0500702030151.34%17.85%
Benton0500702100369.70%6.57%
Boone0500979050264.72%17.27%
Bradley0501195030057.71%23.48%
Bradley0501195040080.53%31.11%
Carroll0501595030167.13%13.12%
Carroll0501595030297.91%26.28%
Carroll0501595050191.76%29.40%
Chicot0501708020055.73%32.30%
Chicot0501708030066.50%16.58%
Chicot0501708040056.45%26.93%
Clark0501995360184.40%36.22%
Clark0501995370093.25%23.38%
Clark0501995380089.61%21.68%
Clay0502195010069.72%12.81%
Clay0502195050068.08%20.38%
Clay0502195060067.88%22.85%
Cleburne0502348030160.50%24.32%
Columbia0502795020074.75%20.20%
Columbia0502795050056.46%44.34%
Conway0502995030081.72%20.42%
Conway0502995040061.96%33.63%
Conway0502995060089.49%20.32%
Craighead0503100010163.56%45.00%
Craighead0503100010297.77%20.20%
Craighead0503100020063.68%31.35%
Craighead0503100040196.66%30.25%
Craighead0503100040337.18%
Craighead0503100040470.00%26.82%
Craighead0503100060163.96%43.88%
Craighead0503100060243.44%50.82%
Craighead05031000702104.99%20.85%
Craighead05031000805106.99%24.05%
Crawford05033020102105.46%26.12%
Crawford0503302050186.90%21.08%
Crawford0503302050272.16%21.60%
Crawford05033020602112.85%22.59%
Crittenden0503503010140.52%32.16%
Crittenden0503503010236.97%48.02%
Crittenden0503503030158.07%42.86%
Crittenden0503503030257.68%42.17%
Crittenden0503503050340.24%35.17%
Crittenden0503503060153.46%32.99%
Crittenden0503503060261.98%29.17%
Crittenden0503503070283.39%33.30%
Crittenden0503503070365.27%11.86%
Crittenden0503503110056.74%30.04%
Crittenden0503503120055.15%37.34%
Cross0503795010049.88%20.27%
Cross0503795020075.38%21.51%
Cross0503795050065.76%26.56%
Cross05037950600112.87%20.24%
Dallas0503997010062.59%14.36%
Desha0504195010087.09%24.35%
Desha0504195020060.36%24.37%
Desha0504195030045.89%42.58%
Desha0504195040058.12%35.75%
Drew0504349020066.59%24.93%
Drew0504349030091.63%29.62%
Drew0504349040069.22%21.98%
Faulkner0504503020170.15%24.33%
Faulkner0504503070157.72%21.97%
Faulkner0504503070260.19%20.17%
Faulkner0504503080094.60%28.46%
Faulkner0504503090045.41%35.68%
Faulkner0504503100390.08%24.45%
Franklin0504795020199.78%25.98%
Franklin0504795030181.08%21.61%
Fulton0504955010166.38%13.18%
Fulton0504955010254.41%24.54%
Fulton0504955020180.76%23.09%
Garland0505101050288.46%21.98%
Garland0505101060256.37%40.24%
Garland0505101070073.66%48.70%
Garland0505101080070.39%37.98%
Garland0505101100183.44%26.20%
Garland0505101100248.09%28.03%
Garland0505101130064.37%20.03%
Garland0505101140061.63%27.90%
Garland0505101150054.82%25.82%
Garland0505101170297.48%24.84%
Garland0505101180288.45%24.85%
Grant0505347040297.61%25.39%
Greene0505548040270.20%20.67%
Greene0505548050155.44%45.61%
Greene0505548050249.87%21.60%
Greene0505548070048.36%44.99%
Hempstead0505748010171.70%21.14%
Hempstead0505748020067.99%11.73%
Hempstead0505748030165.57%32.11%
Hempstead0505748030291.36%21.97%
Hempstead0505748040099.85%25.91%
Hot Spring0505902020069.37%18.06%
Hot Spring0505902030093.59%26.03%
Howard0506195010065.58%28.11%
Howard0506195030061.13%28.76%
Independence0506349020083.58%20.78%
Independence0506349030084.35%25.43%
Independence0506349040080.27%20.39%
Independence0506349060063.83%25.06%
Independence0506349070269.28%15.47%
Independence0506349080083.25%21.95%
Izard0506596010075.68%25.00%
Izard0506596020071.76%23.38%
Izard0506596030078.99%24.85%
Jackson0506748030054.81%37.17%
Jackson0506748050063.03%14.78%
Jefferson0506900010278.23%
Jefferson0506900030369.44%19.41%
Jefferson0506900050260.63%38.50%
Jefferson0506900090048.08%34.10%
Jefferson0506900100025.20%
Jefferson0506900120048.60%39.76%
Jefferson0506900130072.87%30.67%
Jefferson0506900140127.63%49.53%
Jefferson0506900140251.31%14.51%
Jefferson0506900150254.37%21.18%
Jefferson0506900170068.60%25.61%
Jefferson0506900190162.86%18.08%
Jefferson0506900190358.95%40.87%
Johnson0507195180078.59%23.78%
Johnson0507195200040.95%29.57%
Johnson0507195210073.01%26.82%
Lafayette0507347010170.99%23.17%
Lafayette0507347010293.71%24.12%
Lafayette0507347020078.05%20.04%
Lawrence0507547040070.88%33.41%
Lawrence0507547050157.49%21.45%
Lawrence0507547050278.61%25.28%
Lee0507747010059.68%39.50%
Lee0507747030028.71%56.48%
Lee0507747040089.45%20.39%
Lincoln0507996060046.89%26.51%
Little River0508103010390.85%27.91%
Little River05081030104104.85%21.53%
Lonoke0508502010767.20%12.53%
Lonoke0508502020485.17%22.41%
Lonoke0508502070071.78%26.55%
Lonoke0508502080053.08%10.00%
Madison0508796030054.31%11.15%
Marion0508996030151.29%38.58%
Marion0508996030263.94%15.44%
Miller0509102010058.10%23.16%
Miller0509102020052.30%35.08%
Miller0509102040052.96%46.70%
Miller0509102050068.21%32.10%
Miller0509102060056.54%
Miller0509102070169.05%18.03%
Miller05091020702109.20%24.61%
Miller05091020901115.13%22.42%
Mississippi0509301010044.15%
Mississippi0509301020063.90%16.42%
Mississippi0509301030057.65%29.43%
Mississippi05093010601119.05%24.61%
Mississippi05093010602106.98%28.56%
Mississippi0509301080189.35%27.00%
Mississippi0509301090068.93%31.48%
Mississippi0509301100061.17%34.90%
Mississippi0509301130051.92%33.66%
Monroe0509595010082.31%25.11%
Montgomery0509795300093.05%24.03%
Montgomery0509795310069.04%26.83%
Nevada0509909010092.04%21.66%
Nevada0509909030071.05%20.79%
Newton0510118020065.77%19.85%
Ouachita0510395030168.21%30.17%
Ouachita0510395040094.65%25.99%
Ouachita0510395060041.92%24.43%
Phillips0510748020171.91%34.34%
Phillips0510748030063.86%33.01%
Phillips0510748040047.98%35.17%
Phillips0510748050042.16%45.90%
Phillips0510748060065.50%27.11%
Pike0510995330080.25%26.01%
Poinsett0511149020083.54%22.36%
Poinsett0511149030062.87%31.74%
Poinsett0511149040097.72%21.11%
Poinsett0511149050185.46%28.50%
Poinsett05111490700100.78%27.32%
Polk0511395030059.33%16.59%
Polk0511395040069.39%15.16%
Polk0511395060092.57%28.97%
Pope0511595090277.06%21.51%
Pope0511595100089.32%20.90%
Pope0511595130150.65%25.47%
Pope0511595130268.89%29.85%
Pope0511595140053.83%33.03%
Pope05115951504102.60%22.31%
Pope0511595160173.99%21.84%
Pulaski0511900050052.58%13.27%
Pulaski0511900110055.46%32.99%
Pulaski0511900120052.29%32.90%
Pulaski0511900130055.81%38.47%
Pulaski0511900180045.33%26.97%
Pulaski0511900190046.45%46.16%
Pulaski0511900200158.57%15.97%
Pulaski0511900200242.23%
Pulaski0511900210242.16%29.35%
Pulaski05119002103101.99%21.07%
Pulaski0511900220895.23%20.47%
Pulaski05119002211111.78%23.94%
Pulaski0511900240354.89%26.13%
Pulaski0511900240658.01%25.80%
Pulaski0511900240966.20%28.63%
Pulaski0511900241053.61%35.15%
Pulaski0511900250098.59%21.10%
Pulaski0511900260044.88%
Pulaski0511900270043.41%36.69%
Pulaski0511900280064.41%
Pulaski0511900290048.94%26.74%
Pulaski0511900300166.55%29.27%
Pulaski0511900300238.35%37.49%
Pulaski0511900310026.82%59.94%
Pulaski0511900320268.82%24.69%
Pulaski0511900320859.67%21.66%
Pulaski0511900360495.75%21.89%
Pulaski0511900360647.27%37.95%
Pulaski0511900360761.21%19.76%
Pulaski0511900380075.53%24.71%
Pulaski0511900400476.28%38.90%
Pulaski0511900400575.76%21.76%
Pulaski0511900400689.03%21.28%
Pulaski0511900400769.08%17.57%
Pulaski0511900410362.15%28.61%
Pulaski0511900410487.23%45.31%
Pulaski0511900410564.65%24.22%
Pulaski0511900410652.09%26.03%
Pulaski0511900410750.77%30.58%
Pulaski0511900410846.80%42.91%
Pulaski0511900422660.61%1.82%
Pulaski05119004500101.00%25.54%
Pulaski0511900470078.61%23.72%
Pulaski0511998020062.79%
Pulaski0511998040075.38%32.17%
Randolph0512196010074.10%28.32%
Randolph0512196030280.04%31.58%
St. Francis0512396010081.88%22.68%
St. Francis0512396020188.51%24.55%
St. Francis0512396040051.74%43.56%
St. Francis0512396050065.09%23.90%
St. Francis0512396060060.87%38.85%
Saline0512501052092.08%22.51%
Saline0512501060156.85%20.26%
Searcy0512997010085.40%28.27%
Searcy0512997020061.71%23.54%
Sebastian0513100010057.56%38.00%
Sebastian0513100020078.24%21.16%
Sebastian0513100030065.23%21.55%
Sebastian0513100040062.50%41.56%
Sebastian0513100050150.13%31.67%
Sebastian0513100080060.02%35.16%
Sebastian0513100100167.24%31.67%
Sebastian0513100120282.17%24.26%
Sebastian0513101030385.94%25.75%
Sharp0513547010062.84%16.96%
Sharp0513547020257.01%19.50%
Stone0513795020168.09%21.84%
Stone0513795020367.44%20.98%
Union05139950100111.76%20.04%
Union05139950200102.16%21.42%
Union05139950300112.60%23.87%
Union05139950600102.25%31.74%
Union0513995090055.29%32.09%
Union0513995100067.21%28.38%
Van Buren0514146010066.40%15.83%
Van Buren0514146020073.89%21.70%
Van Buren0514146030160.29%17.23%
Van Buren0514146030491.96%25.15%
Washington0514301011194.20%22.56%
Washington0514301011461.17%24.80%
Washington0514301020157.01%20.84%
Washington0514301020250.41%27.22%
Washington0514301030449.39%10.31%
Washington0514301030668.99%11.71%
Washington0514301030746.14%29.59%
Washington0514301040160.60%14.71%
Washington0514301040434.77%42.35%
Washington0514301060167.79%40.67%
Washington0514301060251.87%27.84%
Washington0514301070329.49%39.66%
Washington0514301070451.97%33.46%
Washington0514301070556.89%21.07%
Washington05143010706105.72%24.27%
Washington0514301110454.63%53.39%
Washington0514301110575.51%42.68%
Washington0514301130149.14%
Washington0514301130277.19%49.43%
White0514507010088.49%22.86%
White0514507030082.32%22.28%
White05145070401112.87%22.14%
White0514507040282.35%23.36%
White0514507050257.95%22.27%
White0514507060066.77%17.48%
White05145070700122.83%29.47%
White0514507080174.84%46.25%
White0514507080262.50%19.90%
White0514507110141.17%25.45%
Woodruff0514749010086.67%22.98%
Woodruff0514749020074.01%25.98%
Yell0514995250049.75%29.56%

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