Opportunity Zones in Utah
Utah has 46 Qualified Opportunity Zones, including 14 rural Opportunity Zones. These OZ 1.0 zones remain in effect through December 31, 2028. In the second half of 2026, Utah will nominate approximately 37 new Opportunity Zones under the OZ 2.0 framework, with those designations taking effect on January 1, 2027.
- Community deadline
- Open
- Agency in charge
- Utah GOEO
- Window Open
- Window Closed
- Nominations Submitted to Treasury
- Zones Designated by Treasury
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.
Utah Opportunity Zones Map
The interactive map below shows every designated Opportunity Zone in Utah. Use the layer panel to explore rural and surrounding tracts, or click any zone for tract-level detail.
Current Opportunity Zones in Utah (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 |
|---|---|---|
| Beaver | 49001100100 | Rural |
| Box Elder | 49003960300 | Rural |
| Box Elder | 49003960601 | Rural |
| Cache | 49005000900 | Non-Rural |
| Cache | 49005001002 | Non-Rural |
| Carbon | 49007000600 | Rural |
| Davis | 49011125701 | Non-Rural |
| Davis | 49011125702 | Non-Rural |
| Davis | 49011126001 | Non-Rural |
| Duchesne | 49013940300 | Rural |
| Garfield | 49017000300 | Rural |
| Grand | 49019000300 | Rural |
| Iron | 49021110300 | Rural |
| Iron | 49021110600 | Rural |
| Millard | 49027974300 | Rural |
| Salt Lake | 49035100600 | Non-Rural |
| Salt Lake | 49035102500 | Non-Rural |
| Salt Lake | 49035102600 | Non-Rural |
| Salt Lake | 49035102702 | Non-Rural |
| Salt Lake | 49035111500 | Non-Rural |
| Salt Lake | 49035111600 | Non-Rural |
| Salt Lake | 49035111802 | Non-Rural |
| Salt Lake | 49035112403 | Non-Rural |
| Salt Lake | 49035112907 | Non-Rural |
| Salt Lake | 49035113305 | Non-Rural |
| Salt Lake | 49035113513 | Non-Rural |
| Salt Lake | 49035113802 | Non-Rural |
| Salt Lake | 49035113906 | Non-Rural |
| Salt Lake | 49035114000 | Non-Rural |
| Salt Lake | 49035114500 | Non-Rural |
| San Juan | 49037942100 | Rural |
| Sanpete | 49039972400 | Rural |
| Sevier | 49041975300 | Rural |
| Tooele | 49045130900 | Rural |
| Utah | 49049000400 | Non-Rural |
| Utah | 49049002400 | Non-Rural |
| Utah | 49049002500 | Non-Rural |
| Utah | 49049002801 | Non-Rural |
| Utah | 49049002802 | Non-Rural |
| Washington | 49053270300 | Non-Rural |
| Washington | 49053271300 | Non-Rural |
| Weber | 49057200400 | Non-Rural |
| Weber | 49057200800 | Non-Rural |
| Weber | 49057200900 | Non-Rural |
| Weber | 49057201100 | Non-Rural |
| Weber | 49057210800 | Non-Rural |
Future OZ 2.0 Designations in Utah
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 Utah, 147 census tracts meet the statutory median-family-income and/or poverty-rate thresholds. Under the 25 percent statutory cap, Utah may nominate up to 37 of those tracts, with new designations taking effect on January 1, 2027. Every eligible tract is listed below.
Census profile of the OZ 2.0-eligible tracts, per OpportunityZones.com analysis of 2020–2024 ACS data.
| County | Census Tract | MFI Ratio | Poverty |
|---|---|---|---|
| Box Elder | 49003960601 | 69.3% | 12.6% |
| Box Elder | 49003960702 | 65.3% | 17.0% |
| Cache | 49005000401 | 72.7% | 26.7% |
| Cache | 49005000501 | 55.2% | 20.3% |
| Cache | 49005000502 | 63.3% | 27.7% |
| Cache | 49005000601 | 73.0% | 46.8% |
| Cache | 49005000602 | 66.1% | 31.2% |
| Cache | 49005000702 | 37.9% | 24.9% |
| Cache | 49005000800 | 54.5% | 31.5% |
| Cache | 49005000900 | 64.8% | 24.9% |
| Cache | 49005001002 | 68.3% | 23.0% |
| Carbon | 49007000300 | 54.6% | 22.3% |
| Carbon | 49007000500 | 67.2% | 16.2% |
| Carbon | 49007000600 | 65.0% | 17.8% |
| Davis | 49011125201 | 60.5% | 1.5% |
| Davis | 49011125301 | 67.6% | 10.6% |
| Davis | 49011125600 | 83.4% | 21.1% |
| Davis | 49011125701 | 53.6% | 21.9% |
| Davis | 49011125702 | 64.3% | 22.3% |
| Davis | 49011125801 | 63.6% | 17.9% |
| Davis | 49011125810 | 59.5% | 20.0% |
| Davis | 49011126700 | 68.1% | 14.4% |
| Duchesne | 49013940501 | 69.9% | 19.6% |
| Grand | 49019000200 | 63.0% | 19.4% |
| Iron | 49021110100 | 68.2% | 10.6% |
| Iron | 49021110400 | 58.1% | 19.4% |
| Iron | 49021110501 | 51.8% | 33.1% |
| Iron | 49021110502 | 71.4% | 25.9% |
| Iron | 49021110601 | 40.4% | 30.9% |
| Iron | 49021110602 | 60.7% | 10.4% |
| Iron | 49021110704 | 72.2% | 23.4% |
| Piute | 49031960100 | 55.3% | 10.2% |
| Salt Lake | 49035100306 | 56.9% | 9.4% |
| Salt Lake | 49035100308 | 69.5% | 13.3% |
| Salt Lake | 49035100500 | 67.7% | 9.7% |
| Salt Lake | 49035100600 | 69.7% | 16.7% |
| Salt Lake | 49035100800 | 71.6% | 20.1% |
| Salt Lake | 49035101401 | 45.1% | 28.0% |
| Salt Lake | 49035101402 | 46.5% | 29.1% |
| Salt Lake | 49035101500 | 85.2% | 41.3% |
| Salt Lake | 49035101600 | 117.1% | 28.0% |
| Salt Lake | 49035101700 | 92.2% | 23.4% |
| Salt Lake | 49035101800 | 108.7% | 20.9% |
| Salt Lake | 49035101900 | 71.5% | 34.3% |
| Salt Lake | 49035102000 | 117.5% | 20.4% |
| Salt Lake | 49035102100 | — | 22.5% |
| Salt Lake | 49035102300 | 63.2% | 21.4% |
| Salt Lake | 49035102701 | 68.1% | 10.5% |
| Salt Lake | 49035102702 | 29.7% | 33.7% |
| Salt Lake | 49035102802 | 56.0% | 24.4% |
| Salt Lake | 49035102900 | 54.8% | 27.2% |
| Salt Lake | 49035111105 | 57.3% | 6.8% |
| Salt Lake | 49035111400 | 72.4% | 22.7% |
| Salt Lake | 49035111500 | 54.6% | 17.9% |
| Salt Lake | 49035111601 | 52.1% | 14.4% |
| Salt Lake | 49035111602 | 46.6% | 17.0% |
| Salt Lake | 49035111701 | 68.5% | 6.5% |
| Salt Lake | 49035111802 | 67.4% | 11.7% |
| Salt Lake | 49035111906 | 66.2% | 13.9% |
| Salt Lake | 49035112101 | 59.6% | 10.2% |
| Salt Lake | 49035112402 | 78.0% | 21.2% |
| Salt Lake | 49035112404 | 56.2% | 11.9% |
| Salt Lake | 49035112406 | 61.5% | 14.8% |
| Salt Lake | 49035112621 | 69.6% | 6.3% |
| Salt Lake | 49035112700 | 66.6% | 2.3% |
| Salt Lake | 49035113308 | 54.5% | 13.5% |
| Salt Lake | 49035113309 | 69.8% | 13.2% |
| Salt Lake | 49035113311 | 67.1% | 15.0% |
| Salt Lake | 49035113312 | 60.3% | 24.5% |
| Salt Lake | 49035113314 | 61.6% | 10.7% |
| Salt Lake | 49035113406 | 60.9% | 12.4% |
| Salt Lake | 49035113509 | 54.7% | 14.2% |
| Salt Lake | 49035113512 | 69.8% | 5.9% |
| Salt Lake | 49035113513 | 66.6% | 7.7% |
| Salt Lake | 49035113514 | 45.5% | 17.2% |
| Salt Lake | 49035113521 | 74.8% | 20.0% |
| Salt Lake | 49035113600 | 69.8% | 9.8% |
| Salt Lake | 49035113702 | 63.7% | 12.9% |
| Salt Lake | 49035113802 | 67.1% | 2.5% |
| Salt Lake | 49035113906 | 63.5% | 9.5% |
| Salt Lake | 49035114700 | 68.2% | 11.6% |
| San Juan | 49037942000 | 49.3% | 30.1% |
| San Juan | 49037942100 | 37.9% | 35.3% |
| Sanpete | 49039972101 | 68.8% | 19.7% |
| Sanpete | 49039972102 | 61.8% | 16.2% |
| Sanpete | 49039972200 | 65.7% | 10.4% |
| Sanpete | 49039972401 | 60.5% | 7.7% |
| Sanpete | 49039972402 | 88.3% | 20.2% |
| Sevier | 49041975500 | 68.7% | 8.7% |
| Tooele | 49045130600 | 48.2% | 18.3% |
| Tooele | 49045131003 | 67.8% | 7.5% |
| Tooele | 49045131102 | 63.0% | 10.0% |
| Uintah | 49047968401 | 58.9% | 14.2% |
| Uintah | 49047968403 | 79.4% | 20.3% |
| Uintah | 49047968404 | 62.3% | 26.4% |
| Utah | 49049000511 | 62.8% | 6.1% |
| Utah | 49049000801 | 65.2% | 9.7% |
| Utah | 49049000803 | 89.0% | 24.0% |
| Utah | 49049000804 | 69.4% | 5.3% |
| Utah | 49049000901 | 66.7% | 11.7% |
| Utah | 49049001103 | 97.4% | 27.7% |
| Utah | 49049001108 | 48.8% | 12.6% |
| Utah | 49049001401 | 94.0% | 22.2% |
| Utah | 49049001403 | 64.4% | 24.1% |
| Utah | 49049001404 | 42.4% | 29.2% |
| Utah | 49049001601 | 34.6% | 47.8% |
| Utah | 49049001602 | — | 74.6% |
| Utah | 49049001702 | 76.7% | 32.4% |
| Utah | 49049001801 | 35.1% | 67.1% |
| Utah | 49049001802 | 28.9% | 48.4% |
| Utah | 49049001803 | 38.9% | 19.3% |
| Utah | 49049001900 | 40.3% | 30.7% |
| Utah | 49049002001 | 45.8% | 26.5% |
| Utah | 49049002002 | 62.6% | 7.1% |
| Utah | 49049002205 | 69.6% | 9.9% |
| Utah | 49049002209 | 56.5% | 15.0% |
| Utah | 49049002210 | 62.0% | 34.0% |
| Utah | 49049002211 | 56.1% | 16.2% |
| Utah | 49049002300 | 60.3% | 14.2% |
| Utah | 49049002400 | 41.1% | 20.7% |
| Utah | 49049002500 | 56.6% | 17.5% |
| Utah | 49049002902 | 75.0% | 21.0% |
| Utah | 49049980200 | 26.4% | 36.8% |
| Utah | 49049980300 | 44.2% | 33.5% |
| Utah | 49049980500 | 48.6% | 26.3% |
| Washington | 49053271000 | 74.4% | 22.6% |
| Washington | 49053271101 | 55.7% | 12.1% |
| Washington | 49053271200 | 65.6% | 10.0% |
| Washington | 49053271300 | 69.2% | 25.7% |
| Washington | 49053271400 | 48.0% | 20.2% |
| Washington | 49053271501 | 71.1% | 22.2% |
| Weber | 49057200202 | 64.2% | 9.7% |
| Weber | 49057200302 | 55.6% | 22.9% |
| Weber | 49057200400 | 38.2% | 33.0% |
| Weber | 49057200500 | 58.9% | 21.8% |
| Weber | 49057200800 | 67.4% | 14.7% |
| Weber | 49057200900 | 50.0% | 18.6% |
| Weber | 49057201100 | 74.7% | 20.9% |
| Weber | 49057201200 | 58.9% | 19.8% |
| Weber | 49057201301 | 65.7% | 16.2% |
| Weber | 49057201302 | 57.5% | 19.7% |
| Weber | 49057201600 | 69.4% | 16.6% |
| Weber | 49057201800 | 64.0% | 15.0% |
| Weber | 49057201900 | 56.7% | 20.9% |
| Weber | 49057210512 | 69.3% | 16.4% |
| Weber | 49057210701 | 63.3% | 5.3% |
| Weber | 49057210800 | 63.4% | 3.7% |
