State profile

Opportunity Zones in Iowa

Iowa has 62 Qualified Opportunity Zones, including 40 rural Opportunity Zones. These OZ 1.0 zones remain in effect through December 31, 2028. In the second half of 2026, Iowa will nominate approximately 44 new Opportunity Zones under the OZ 2.0 framework, with those designations taking effect on January 1, 2027.

OZ 2.0 Nomination Status

No Guidance

Community deadline: —
Agency in charge: Iowa EDA

See all 56 jurisdictions →

Designated OZs (2018)

Rural OZs

175

OZ 2.0-eligible tracts

2.0 nomination cap

Official state resources: Iowa Economic Development & Finance Authority

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.

Iowa Opportunity Zones Map

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

Current Opportunity Zones in Iowa (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
Appanoose	19007950100	Rural
Appanoose	19007950300	Rural
Benton	19011960300	Rural
Black Hawk	19013000100	Non-Rural
Black Hawk	19013000700	Non-Rural
Black Hawk	19013001000	Non-Rural
Buena Vista	19021960400	Rural
Calhoun	19025950200	Rural
Cass	19029190200	Rural
Cass	19029190500	Rural
Cerro Gordo	19033950300	Rural
Cherokee	19035080100	Rural
Clinton	19045000100	Rural
Clinton	19045000300	Rural
Crawford	19047070400	Rural
Dallas	19049050400	Rural
Davis	19051080200	Rural
Decatur	19053960200	Rural
Decatur	19053960300	Rural
Des Moines	19057000200	Rural
Des Moines	19057000300	Rural
Des Moines	19057000400	Rural
Dubuque	19061000100	Non-Rural
Dubuque	19061000500	Non-Rural
Emmet	19063070300	Rural
Floyd	19067480400	Rural
Hamilton	19079960300	Rural
Ida	19093090300	Rural
Jackson	19097950600	Rural
Johnson	19103000200	Non-Rural
Johnson	19103000302	Non-Rural
Johnson	19103001400	Non-Rural
Johnson	19103001700	Non-Rural
Lee	19111490200	Rural
Lee	19111490800	Rural
Lee	19111490900	Rural
Linn	19113001900	Non-Rural
Linn	19113002200	Non-Rural
Linn	19113002700	Non-Rural
Lucas	19117950300	Rural
Madison	19121060200	Rural
Marshall	19127950900	Rural
Muscatine	19139050700	Rural
Muscatine	19139051000	Rural
Page	19145490200	Rural
Plymouth	19149970200	Rural
Pocahontas	19151780100	Rural
Polk	19153001100	Non-Rural
Polk	19153002600	Non-Rural
Polk	19153011001	Non-Rural
Pottawattamie	19155030900	Non-Rural
Pottawattamie	19155031300	Non-Rural
Poweshiek	19157370400	Rural
Scott	19163010600	Non-Rural
Scott	19163010900	Non-Rural
Shelby	19165960400	Rural
Union	19175190200	Rural
Webster	19187000700	Rural
Woodbury	19193000100	Non-Rural
Woodbury	19193001500	Non-Rural
Woodbury	19193003600	Non-Rural
Worth	19195690100	Rural

Future OZ 2.0 Designations in Iowa

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 Iowa, 175 census tracts meet the statutory median-family-income and/or poverty-rate thresholds. Under the 25 percent statutory cap, Iowa may nominate up to 44 of those tracts, with new designations taking effect on January 1, 2027. Every eligible tract is listed below.

22.5%

Median poverty rate (eligible tracts)

63.7%

Median family income vs. area (eligible tracts)

575,927

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
Appanoose	19007950300	56.6%	27.5%
Appanoose	19007950400	64.5%	13.4%
Appanoose	19007950500	65.3%	23.4%
Black Hawk	19013000100	59.4%	27.1%
Black Hawk	19013000200	64.0%	38.4%
Black Hawk	19013000300	41.0%	34.6%
Black Hawk	19013000400	52.0%	21.1%
Black Hawk	19013000500	49.1%	29.4%
Black Hawk	19013000700	55.4%	27.9%
Black Hawk	19013000800	60.8%	15.3%
Black Hawk	19013001400	90.0%	23.4%
Black Hawk	19013001600	85.1%	22.1%
Black Hawk	19013001701	60.8%	23.4%
Black Hawk	19013001800	39.1%	12.3%
Black Hawk	19013002000	73.5%	22.0%
Black Hawk	19013002301	112.0%	24.1%
Black Hawk	19013002303	24.0%	61.5%
Black Hawk	19013002304	105.0%	40.0%
Cass	19029190500	80.0%	27.6%
Cerro Gordo	19033950402	65.5%	20.7%
Clarke	19039960300	83.0%	23.3%
Clay	19041080200	71.0%	21.2%
Clayton	19043070100	66.7%	11.0%
Clinton	19045000100	40.7%	31.3%
Clinton	19045000300	67.4%	29.5%
Clinton	19045000500	73.7%	20.9%
Crawford	19047070401	91.3%	23.1%
Decatur	19053960200	71.9%	21.4%
Decatur	19053960300	65.7%	10.2%
Des Moines	19057000300	55.8%	24.5%
Des Moines	19057000400	59.5%	29.4%
Des Moines	19057000800	84.0%	21.4%
Dubuque	19061000100	52.0%	25.6%
Dubuque	19061000500	43.6%	34.3%
Dubuque	19061000702	56.0%	13.9%
Fayette	19065080400	66.7%	27.6%
Fayette	19065080500	63.7%	9.3%
Hancock	19081270400	85.9%	23.0%
Jackson	19097950600	82.0%	20.6%
Jasper	19099040300	65.0%	6.3%
Jasper	19099040500	45.0%	20.0%
Jasper	19099980000	—	84.6%
Jefferson	19101090301	68.6%	16.2%
Jefferson	19101090400	115.7%	23.7%
Johnson	19103000200	38.5%	32.7%
Johnson	19103000307	43.3%	20.8%
Johnson	19103000401	75.5%	30.2%
Johnson	19103000502	113.5%	32.8%
Johnson	19103000600	49.3%	35.9%
Johnson	19103001100	109.7%	64.4%
Johnson	19103001601	—	68.0%
Johnson	19103001602	75.3%	47.0%
Johnson	19103001801	61.0%	23.2%
Johnson	19103010401	49.5%	21.8%
Jones	19105070301	60.7%	15.5%
Jones	19105070302	60.9%	15.4%
Jones	19105070402	107.8%	20.9%
Lee	19111490800	40.5%	35.7%
Lee	19111490900	71.2%	23.9%
Lee	19111491000	65.7%	14.2%
Linn	19113000103	65.4%	19.4%
Linn	19113000201	66.1%	16.7%
Linn	19113000800	69.0%	12.1%
Linn	19113001004	61.3%	22.2%
Linn	19113001101	68.9%	9.4%
Linn	19113001200	75.1%	21.0%
Linn	19113001300	68.5%	21.2%
Linn	19113001900	41.1%	31.4%
Linn	19113002200	57.4%	27.0%
Linn	19113002300	65.4%	19.9%
Linn	19113002400	59.4%	11.7%
Linn	19113002500	63.0%	13.0%
Linn	19113002700	46.6%	38.6%
Linn	19113003004	66.3%	20.7%
Lucas	19117950300	53.9%	22.6%
Mahaska	19123950700	58.7%	31.5%
Marshall	19127950600	71.4%	21.1%
Marshall	19127950801	68.7%	10.6%
Marshall	19127950900	79.4%	25.3%
Montgomery	19137960200	56.4%	26.4%
Muscatine	19139050800	58.1%	17.7%
Muscatine	19139050900	62.1%	33.9%
Muscatine	19139051000	53.2%	22.9%
Osceola	19143460100	90.2%	22.5%
Page	19145490300	80.2%	21.7%
Page	19145490500	57.3%	15.9%
Pocahontas	19151780100	69.0%	13.1%
Polk	19153000101	40.9%	37.1%
Polk	19153000102	65.2%	6.8%
Polk	19153000103	63.3%	8.4%
Polk	19153000202	66.7%	13.9%
Polk	19153000300	46.8%	15.3%
Polk	19153000400	56.7%	23.1%
Polk	19153000500	59.3%	11.4%
Polk	19153000701	69.3%	27.9%
Polk	19153000803	68.3%	11.5%
Polk	19153001100	38.3%	36.9%
Polk	19153001200	62.2%	37.2%
Polk	19153001500	65.7%	13.7%
Polk	19153001700	68.0%	21.1%
Polk	19153001900	60.7%	12.4%
Polk	19153002100	49.1%	14.6%
Polk	19153002600	57.0%	28.8%
Polk	19153002700	37.4%	36.7%
Polk	19153003901	53.4%	16.9%
Polk	19153004200	66.7%	8.1%
Polk	19153004400	64.9%	16.9%
Polk	19153004501	70.9%	22.6%
Polk	19153004603	62.2%	19.7%
Polk	19153004701	65.6%	18.9%
Polk	19153004702	41.0%	24.2%
Polk	19153004800	41.9%	22.8%
Polk	19153004900	42.6%	35.7%
Polk	19153005000	41.5%	36.3%
Polk	19153005101	80.4%	22.3%
Polk	19153005200	51.1%	19.4%
Polk	19153010806	58.8%	21.0%
Polk	19153011001	55.7%	12.2%
Polk	19153011114	67.3%	9.5%
Polk	19153011205	54.3%	29.1%
Polk	19153011305	69.6%	35.3%
Pottawattamie	19155030200	45.2%	19.1%
Pottawattamie	19155030401	63.1%	20.2%
Pottawattamie	19155030402	61.3%	6.8%
Pottawattamie	19155030501	66.2%	8.8%
Pottawattamie	19155030502	65.4%	18.6%
Pottawattamie	19155030602	73.6%	25.6%
Pottawattamie	19155030700	44.4%	26.9%
Pottawattamie	19155030800	69.8%	21.8%
Pottawattamie	19155030900	46.2%	18.5%
Pottawattamie	19155031100	78.3%	21.9%
Pottawattamie	19155031300	46.3%	20.1%
Scott	19163010600	60.0%	39.9%
Scott	19163010700	48.4%	45.2%
Scott	19163010800	53.5%	27.0%
Scott	19163010900	30.9%	44.7%
Scott	19163011300	105.7%	23.9%
Scott	19163011400	54.9%	30.8%
Scott	19163012300	64.8%	11.1%
Scott	19163012400	57.3%	25.4%
Scott	19163012501	67.4%	31.4%
Scott	19163012602	66.6%	20.5%
Scott	19163012802	64.7%	16.9%
Scott	19163013400	65.8%	17.6%
Shelby	19165960400	62.9%	14.4%
Story	19169000500	25.4%	58.2%
Story	19169000700	114.7%	44.3%
Story	19169000800	—	100.0%
Story	19169001000	71.0%	35.4%
Story	19169001101	121.7%	42.6%
Story	19169001102	—	78.4%
Story	19169001303	113.2%	22.2%
Story	19169001304	58.6%	47.5%
Tama	19171290500	67.4%	25.4%
Union	19175190400	64.1%	14.1%
Wapello	19179960200	58.6%	35.4%
Wapello	19179960400	64.9%	15.6%
Wapello	19179960500	58.8%	23.2%
Wapello	19179960600	61.0%	9.9%
Wapello	19179960900	81.2%	20.1%
Wapello	19179961000	68.7%	25.2%
Washington	19183960300	56.2%	22.0%
Webster	19187000400	72.6%	23.3%
Webster	19187000700	76.1%	36.2%
Woodbury	19193000100	60.9%	14.5%
Woodbury	19193000800	94.0%	27.0%
Woodbury	19193001100	68.2%	10.5%
Woodbury	19193001200	67.3%	22.3%
Woodbury	19193001300	50.0%	36.7%
Woodbury	19193001400	55.8%	17.6%
Woodbury	19193001500	52.0%	33.8%
Woodbury	19193001801	82.9%	24.1%
Woodbury	19193002000	88.7%	20.5%
Woodbury	19193003600	49.4%	35.2%
Wright	19197680500	68.5%	30.1%