Qualified Opportunity Zones in South Dakota

South Dakota has 25 Qualified Opportunity Zones, including 17 rural Opportunity Zones. These OZ 1.0 zones remain in effect through December 31, 2028. In the second half of 2026, South Dakota 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:

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

Official State Resources: South Dakota Governor’s Office of Economic Development

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.

South Dakota Opportunity Zones Map

The image below shows all of the Opportunity Zones in South Dakota. 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 South Dakota (Designated in 2018)

The table below lists all South Dakota 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
Beadle	46005956900	Rural
Beadle	46005957000	Rural
Brookings	46011958900	Rural
Brown	46013951500	Rural
Brule	46015973100	Rural
Charles Mix	46023940300	Rural
Clay	46027965700	Rural
Codington	46029954400	Rural
Dewey	46041941500	Rural
Lake	46079960200	Rural
Lyman	46085940100	Rural
Minnehaha	46099000500	Non-Rural
Minnehaha	46099000700	Non-Rural
Minnehaha	46099001001	Non-Rural
Minnehaha	46099010405	Non-Rural
Pennington	46103010200	Non-Rural
Pennington	46103010400	Non-Rural
Pennington	46103010500	Non-Rural
Pennington	46103011500	Rural
Roberts	46109940400	Rural
Oglala Lakota	46113940500	Non-Rural
Todd	46121940200	Rural
Tripp	46123971700	Rural
Yankton	46135966301	Rural
Yankton	46135966302	Rural

South Dakota 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, South Dakota has 52 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, South Dakota will be able to nominate 25 of their 52 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 South Dakota. 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
Beadle	46005956900	68.08%	19.41%
Bennett	46007941200	–	38.66%
Brookings	46011958804	84.14%	28.48%
Brookings	46011958805	104.79%	28.11%
Brookings	46011958900	92.70%	24.21%
Brown	46013951500	79.06%	33.64%
Buffalo	46017940200	61.74%	33.91%
Butte	46019967702	69.05%	15.31%
Charles Mix	46023940200	78.76%	30.64%
Charles Mix	46023940300	79.56%	23.12%
Clay	46027965700	104.87%	22.99%
Clay	46027965900	100.86%	25.68%
Codington	46029954402	55.66%	10.40%
Corson	46031941000	63.00%	41.42%
Corson	46031941100	45.57%	46.30%
Dewey	46041941500	48.07%	38.36%
Dewey	46041941700	75.51%	28.30%
Faulk	46049961100	101.82%	28.35%
Hughes	46065977900	61.32%	23.89%
Jackson	46071941200	24.14%	51.32%
Jackson	46071961100	56.18%	21.83%
Lake	46079960201	58.97%	17.06%
Lawrence	46081966200	95.02%	22.58%
Lyman	46085940100	39.91%	47.88%
Mellette	46095940300	58.08%	41.74%
Minnehaha	46099000100	67.82%	12.66%
Minnehaha	46099000201	63.08%	18.66%
Minnehaha	46099000300	45.03%	17.35%
Minnehaha	46099000406	69.82%	26.86%
Minnehaha	46099000407	56.80%	14.17%
Minnehaha	46099000500	68.25%	16.46%
Minnehaha	46099000701	63.73%	20.11%
Minnehaha	46099000702	66.76%	19.27%
Minnehaha	46099000900	66.89%	10.85%
Minnehaha	46099001002	58.83%	10.96%
Minnehaha	46099001109	51.77%	18.30%
Minnehaha	46099001110	49.71%	20.38%
Oglala Lakota	46102941000	57.18%	33.92%
Oglala Lakota	46102941100	17.50%	83.04%
Oglala Lakota	46102941200	43.11%	49.89%
Pennington	46103010201	55.72%	26.81%
Pennington	46103010202	73.33%	34.43%
Pennington	46103010300	67.14%	34.90%
Pennington	46103010400	67.69%	23.00%
Pennington	46103010500	51.68%	34.86%
Pennington	46103011800	54.97%	14.78%
Roberts	46109940400	51.92%	17.47%
Roberts	46109940800	70.50%	23.46%
Todd	46121940100	46.00%	54.99%
Todd	46121940200	40.17%	43.14%
Tripp	46123971700	74.13%	25.45%
Ziebach	46137941600	49.71%	33.49%