Opportunity Zones in South Dakota
South Dakota has 25 Qualified Opportunity Zones, including 18 rural Opportunity Zones. These OZ 1.0 zones remain in effect through December 31, 2028. In the second half of 2026, South Dakota nominated 25 new Opportunity Zones under the OZ 2.0 framework. Treasury has designated them, effective January 1, 2027.
- Community deadline
- —
- Deadline to submit
- Oct 28, 2026 · 30-day extension · submitted
- Nominations certified
- Oct 30, 2026
- Agency in charge
- SD GOED
- Tracts designated
- 25
- Window Open
- Window Closed
- Nominations Submitted to Treasury · 2026-10-28
- Nominations Certified by Treasury · 2026-10-30
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.
South Dakota Opportunity Zones Map
The interactive map below shows every designated Opportunity Zone in South Dakota. Use the layer panel to explore rural and surrounding tracts, or click any zone for tract-level detail.
Current Opportunity Zones in South Dakota (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 |
|---|---|---|
| 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 | Rural |
| Todd | 46121940200 | Rural |
| Tripp | 46123971700 | Rural |
| Yankton | 46135966301 | Rural |
| Yankton | 46135966302 | Rural |
Future OZ 2.0 Designations in South Dakota
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 South Dakota, 52 census tracts (35 rural, 17 non-rural) meet the statutory median-family-income and/or poverty-rate thresholds. South Dakota submitted its OZ 2.0 nominations to the U.S. Treasury on October 28, 2026, nominating 25 of those eligible tracts (18 rural, 7 non-rural) — the maximum allowed under the 25 percent statutory cap. Treasury has designated them, effective January 1, 2027. Designated tracts are marked and listed first in the table below.
Census profile of the OZ 2.0-eligible tracts, per OpportunityZones.com analysis of 2020–2024 ACS data.
| County | Census Tract | Type | Designated | MFI Ratio | Poverty |
|---|---|---|---|---|---|
| Beadle | 46005956900 | Rural | Designated | 68.1% | 19.4% |
| Brookings | 46011958900 | Rural | Designated | 92.7% | 24.2% |
| Brown | 46013951500 | Rural | Designated | 79.1% | 33.6% |
| Buffalo | 46017940200 | Rural | Designated | 61.7% | 33.9% |
| Butte | 46019967702 | Rural | Designated | 69.1% | 15.3% |
| Charles Mix | 46023940300 | Rural | Designated | 79.6% | 23.1% |
| Clay | 46027965700 | Rural | Designated | 104.9% | 23.0% |
| Codington | 46029954402 | Rural | Designated | 55.7% | 10.4% |
| Dewey | 46041941500 | Rural | Designated | 48.1% | 38.4% |
| Jackson | 46071961100 | Rural | Designated | 56.2% | 21.8% |
| Lake | 46079960201 | Rural | Designated | 59.0% | 17.1% |
| Lawrence | 46081966200 | Rural | Designated | 95.0% | 22.6% |
| Lyman | 46085940100 | Rural | Designated | 39.9% | 47.9% |
| Minnehaha | 46099000100 | Non-Rural | Designated | 67.8% | 12.7% |
| Minnehaha | 46099000300 | Non-Rural | Designated | 45.0% | 17.4% |
| Minnehaha | 46099000500 | Non-Rural | Designated | 68.2% | 16.5% |
| Minnehaha | 46099000701 | Non-Rural | Designated | 63.7% | 20.1% |
| Oglala Lakota | 46102941000 | Rural | Designated | 57.2% | 33.9% |
| Pennington | 46103010202 | Non-Rural | Designated | 73.3% | 34.4% |
| Pennington | 46103010400 | Non-Rural | Designated | 67.7% | 23.0% |
| Pennington | 46103010500 | Non-Rural | Designated | 51.7% | 34.9% |
| Pennington | 46103011800 | Rural | Designated | 55.0% | 14.8% |
| Roberts | 46109940400 | Rural | Designated | 51.9% | 17.5% |
| Todd | 46121940200 | Rural | Designated | 40.2% | 43.1% |
| Tripp | 46123971700 | Rural | Designated | 74.1% | 25.5% |
| Bennett | 46007941200 | Rural | — | 38.7% | |
| Brookings | 46011958804 | Rural | 84.1% | 28.5% | |
| Brookings | 46011958805 | Rural | 104.8% | 28.1% | |
| Charles Mix | 46023940200 | Rural | 78.8% | 30.6% | |
| Clay | 46027965900 | Rural | 100.9% | 25.7% | |
| Corson | 46031941000 | Rural | 63.0% | 41.4% | |
| Corson | 46031941100 | Rural | 45.6% | 46.3% | |
| Dewey | 46041941700 | Rural | 75.5% | 28.3% | |
| Faulk | 46049961100 | Rural | 101.8% | 28.3% | |
| Hughes | 46065977900 | Rural | 61.3% | 23.9% | |
| Jackson | 46071941200 | Rural | 24.1% | 51.3% | |
| Mellette | 46095940300 | Rural | 58.1% | 41.7% | |
| Minnehaha | 46099000201 | Non-Rural | 63.1% | 18.7% | |
| Minnehaha | 46099000406 | Non-Rural | 69.8% | 26.9% | |
| Minnehaha | 46099000407 | Non-Rural | 56.8% | 14.2% | |
| Minnehaha | 46099000702 | Non-Rural | 66.8% | 19.3% | |
| Minnehaha | 46099000900 | Non-Rural | 66.9% | 10.8% | |
| Minnehaha | 46099001002 | Non-Rural | 58.8% | 11.0% | |
| Minnehaha | 46099001109 | Non-Rural | 51.8% | 18.3% | |
| Minnehaha | 46099001110 | Non-Rural | 49.7% | 20.4% | |
| Oglala Lakota | 46102941100 | Rural | 17.5% | 83.0% | |
| Oglala Lakota | 46102941200 | Rural | 43.1% | 49.9% | |
| Pennington | 46103010201 | Non-Rural | 55.7% | 26.8% | |
| Pennington | 46103010300 | Non-Rural | 67.1% | 34.9% | |
| Roberts | 46109940800 | Rural | 70.5% | 23.5% | |
| Todd | 46121940100 | Rural | 46.0% | 55.0% | |
| Ziebach | 46137941600 | Rural | 49.7% | 33.5% |