Qualified Opportunity Zones in New Hampshire

New Hampshire has 27 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, New Hampshire will nominate approximately 25 new Opportunity Zones under the OZ 2.0 framework, with those designations taking effect on January 1, 2027.

Jump to section:

• New Hampshire Opportunity Zones Map
• Current Opportunity Zones in New Hampshire (Designated in 2018)
• New Hampshire Census Tracts Eligible For Future OZ 2.0 Designation

Official State Resources: New Hampshire Department of Business and Economic Affairs

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.

New Hampshire Opportunity Zones Map

The image below shows all of the Opportunity Zones in New Hampshire. 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 New Hampshire (Designated in 2018)

The table below lists all New Hampshire 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.

County	Census Tract	Type
Belknap	33001966000	Rural
Carroll	33003955300	Rural
Carroll	33003955400	Rural
Cheshire	33005971401	Rural
Coos	33007950200	Rural
Coos	33007950300	Rural
Coos	33007950400	Rural
Coos	33007950500	Rural
Coos	33007950600	Rural
Grafton	33009960100	Rural
Grafton	33009960400	Rural
Grafton	33009961000	Rural
Hillsborough	33011010700	Non-Rural
Hillsborough	33011010800	Non-Rural
Hillsborough	33011200400	Non-Rural
Merrimack	33013043001	Rural
Merrimack	33013043002	Rural
Rockingham	33015003500	Non-Rural
Rockingham	33015055002	Rural
Rockingham	33015063001	Non-Rural
Strafford	33017080203	Rural
Strafford	33017081400	Rural
Strafford	33017083001	Rural
Strafford	33017084300	Rural
Strafford	33017084400	Rural
Sullivan	33019975400	Rural
Sullivan	33019975800	Rural

New Hampshire 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, New Hampshire has 53 census tracts that meet the median family income and/or poverty rate requirements for OZ 2.0 tract eligibility. Per the statutory exception to the 25% cap rule granted to states with fewer than 100 eligible tracts, New Hampshire will be able to nominate 25 of their 53 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 New Hampshire. 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.

County	Census Tract	MFI Ratio	Poverty
Belknap	33001965802	66.82%	14.37%
Belknap	33001965900	64.13%	23.72%
Carroll	33003955301	52.71%	16.96%
Carroll	33003955402	50.72%	2.94%
Carroll	33003955802	68.79%	14.99%
Carroll	33003955901	68.32%	5.34%
Cheshire	33005971300	69.92%	14.46%
Cheshire	33005971403	84.21%	21.66%
Cheshire	33005971600	60.20%	7.78%
Coos	33007950100	54.62%	12.75%
Coos	33007950200	59.18%	12.62%
Coos	33007950300	63.70%	7.34%
Coos	33007950400	54.06%	21.22%
Coos	33007950600	53.84%	21.51%
Coos	33007950700	58.72%	5.87%
Coos	33007950800	69.68%	17.17%
Grafton	33009960101	68.81%	17.93%
Grafton	33009961001	80.66%	27.34%
Grafton	33009961101	57.37%	21.12%
Grafton	33009961201	67.53%	9.31%
Hillsborough	33011000202	68.10%	13.84%
Hillsborough	33011000300	52.32%	8.48%
Hillsborough	33011001300	39.90%	23.68%
Hillsborough	33011001400	44.78%	27.09%
Hillsborough	33011001500	32.58%	29.71%
Hillsborough	33011001600	44.55%	22.84%
Hillsborough	33011001700	61.34%	17.71%
Hillsborough	33011001800	66.20%	12.83%
Hillsborough	33011002000	44.99%	21.25%
Hillsborough	33011002400	58.78%	11.93%
Hillsborough	33011010202	61.76%	17.86%
Hillsborough	33011010500	52.03%	16.20%
Hillsborough	33011010700	38.46%	24.99%
Hillsborough	33011010802	42.69%	27.44%
Merrimack	33013032900	65.02%	11.74%
Merrimack	33013035000	69.45%	11.30%
Merrimack	33013044300	64.77%	12.01%
Rockingham	33015003400	69.73%	5.50%
Rockingham	33015003500	62.74%	5.13%
Rockingham	33015055002	68.81%	11.68%
Rockingham	33015065008	61.70%	8.87%
Rockingham	33015107400	69.28%	5.74%
Strafford	33017080203	122.76%	30.29%
Strafford	33017081400	67.87%	11.27%
Strafford	33017083001	58.01%	15.56%
Strafford	33017083002	58.21%	6.40%
Strafford	33017084301	69.74%	9.28%
Strafford	33017084302	57.93%	13.79%
Strafford	33017087001	48.75%	14.05%
Sullivan	33019975700	53.88%	14.84%
Sullivan	33019975800	66.08%	11.50%
Sullivan	33019975901	69.83%	12.47%
Sullivan	33019975902	65.88%	16.84%