State profile

Opportunity Zones in Idaho

Idaho has 28 Qualified Opportunity Zones, including 22 rural Opportunity Zones. These OZ 1.0 zones remain in effect through December 31, 2028. In the second half of 2026, Idaho will nominate approximately 20 new Opportunity Zones under the OZ 2.0 framework, with those designations taking effect on January 1, 2027.

OZ 2.0 Nomination Status

Window Closed

Community deadline: Jun 30
Agency in charge: Idaho Dept. of Commerce

See all 56 jurisdictions →

Designated OZs (2018)

Rural OZs

OZ 2.0-eligible tracts

2.0 nomination cap

Official state resources: Idaho Department of Commerce

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.

Idaho Opportunity Zones Map

The interactive map below shows every designated Opportunity Zone in Idaho. Use the layer panel to explore rural and surrounding tracts, or click any zone for tract-level detail.

Current Opportunity Zones in Idaho (Designated 2018)

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
Ada	16001002000	Non-Rural
Ada	16001010321	Non-Rural
Adams	16003950100	Rural
Bannock	16005001601	Non-Rural
Benewah	16009950100	Rural
Bonner	16017950300	Rural
Boundary	16021970200	Rural
Canyon	16027020200	Non-Rural
Canyon	16027022100	Rural
Canyon	16027022200	Rural
Clearwater	16035940000	Rural
Clearwater	16035970100	Rural
Elmore	16039960300	Rural
Gooding	16047960100	Rural
Idaho	16049940000	Rural
Idaho	16049960400	Rural
Jerome	16053970400	Rural
Kootenai	16055000602	Non-Rural
Latah	16057005100	Rural
Latah	16057005400	Rural
Lewis	16061940001	Rural
Minidoka	16067970500	Rural
Nez Perce	16069960300	Rural
Payette	16075960200	Rural
Shoshone	16079960300	Rural
Twin Falls	16083000400	Rural
Twin Falls	16083001100	Non-Rural
Valley	16085970300	Rural

Future OZ 2.0 Designations in Idaho

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 Idaho, 80 census tracts meet the statutory median-family-income and/or poverty-rate thresholds. Under the 25 percent statutory cap, Idaho may nominate up to 25 of those tracts, with new designations taking effect on January 1, 2027. Every eligible tract is listed below.

20.6%

Median poverty rate (eligible tracts)

66.3%

Median family income vs. area (eligible tracts)

319,614

People in eligible tracts

Census profile of the OZ 2.0-eligible tracts, per OpportunityZones.com analysis of 2020–2024 ACS data.

County	Census Tract	MFI Ratio	Poverty
Ada	16001000101	69.2%	37.5%
Ada	16001000102	41.2%	22.2%
Ada	16001000806	86.3%	28.9%
Ada	16001000901	111.6%	23.1%
Ada	16001000902	47.8%	43.1%
Ada	16001001002	23.4%	73.2%
Ada	16001001003	68.4%	20.7%
Ada	16001001100	63.6%	18.2%
Ada	16001001204	68.1%	9.5%
Ada	16001001402	49.1%	18.4%
Ada	16001001702	62.9%	21.1%
Ada	16001002000	61.9%	19.2%
Ada	16001002317	61.9%	7.5%
Ada	16001002319	66.7%	18.3%
Ada	16001010348	69.7%	22.6%
Adams	16003950200	65.1%	16.4%
Bannock	16005000600	89.8%	24.5%
Bannock	16005000800	73.0%	28.8%
Bannock	16005000900	48.9%	28.4%
Bannock	16005001000	64.7%	18.3%
Bannock	16005001300	73.6%	22.4%
Bannock	16005001400	73.7%	20.9%
Bannock	16005001601	63.4%	15.5%
Bannock	16005940000	57.6%	21.1%
Bingham	16011940000	62.9%	31.1%
Bingham	16011950502	64.1%	25.3%
Bonner	16017950100	66.5%	12.4%
Bonner	16017950201	66.5%	13.0%
Bonner	16017950702	69.8%	11.5%
Bonner	16017950802	77.3%	28.9%
Bonneville	16019970601	69.6%	6.9%
Bonneville	16019970602	66.6%	13.4%
Bonneville	16019970700	65.0%	13.7%
Bonneville	16019971100	68.8%	12.2%
Bonneville	16019971200	48.2%	22.4%
Canyon	16027020100	53.3%	28.4%
Canyon	16027020200	53.6%	25.8%
Canyon	16027020300	69.8%	20.4%
Canyon	16027020404	66.7%	18.9%
Canyon	16027020503	68.8%	6.4%
Canyon	16027020506	35.7%	34.8%
Canyon	16027021006	65.5%	20.0%
Canyon	16027021103	61.3%	18.1%
Canyon	16027021202	66.6%	14.9%
Canyon	16027021300	66.1%	12.6%
Canyon	16027021500	62.1%	27.3%
Canyon	16027021702	67.6%	18.3%
Canyon	16027021904	68.5%	9.6%
Cassia	16031950100	75.8%	25.1%
Cassia	16031950400	46.6%	26.1%
Elmore	16039960402	59.2%	11.1%
Gem	16045960200	60.1%	18.7%
Gooding	16047960101	81.1%	27.5%
Jefferson	16051960301	116.8%	21.2%
Jerome	16053970502	99.0%	20.5%
Kootenai	16055000401	93.4%	21.6%
Kootenai	16055000901	66.6%	16.6%
Kootenai	16055001202	54.3%	17.7%
Kootenai	16055001300	80.7%	20.1%
Latah	16057005101	80.7%	21.3%
Latah	16057005102	85.8%	31.5%
Latah	16057005302	71.6%	32.9%
Latah	16057005400	89.2%	28.1%
Lemhi	16059970200	67.4%	21.1%
Lewis	16061940001	60.6%	15.6%
Lewis	16061950300	—	62.1%
Madison	16065950200	55.0%	27.0%
Madison	16065950301	34.6%	57.5%
Madison	16065950303	43.6%	56.0%
Madison	16065950304	57.1%	20.3%
Nez Perce	16069960400	59.5%	15.4%
Power	16077960100	67.7%	13.3%
Shoshone	16079960300	64.7%	15.5%
Teton	16081960103	78.5%	25.4%
Twin Falls	16083000800	58.4%	13.1%
Twin Falls	16083001002	65.8%	15.3%
Twin Falls	16083001100	57.4%	19.1%
Twin Falls	16083001201	86.3%	22.3%
Twin Falls	16083001302	84.1%	21.2%
Washington	16087970300	63.3%	17.8%