State profile

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.

OZ 2.0 Nomination Status

Window Open

Community deadline: Open
Agency in charge: Utah GOEO

Window Open
Window Closed
Nominations Submitted to Treasury
Zones Designated by Treasury

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Designated OZs (2018)

Rural OZs

147

OZ 2.0-eligible tracts

2.0 nomination cap

Official state resources: Utah Governor's Office of Economic Opportunity

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 (30 rural, 117 non-rural) 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.

19.4%

Median poverty rate (eligible tracts)

63.4%

Median family income vs. area (eligible tracts)

617,282

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	Type	MFI Ratio	Poverty
Box Elder	49003960601	Rural	69.3%	12.6%
Box Elder	49003960702	Rural	65.3%	17.0%
Cache	49005000401	Non-Rural	72.7%	26.7%
Cache	49005000501	Non-Rural	55.2%	20.3%
Cache	49005000502	Non-Rural	63.3%	27.7%
Cache	49005000601	Non-Rural	73.0%	46.8%
Cache	49005000602	Non-Rural	66.1%	31.2%
Cache	49005000702	Non-Rural	37.9%	24.9%
Cache	49005000800	Non-Rural	54.5%	31.5%
Cache	49005000900	Non-Rural	64.8%	24.9%
Cache	49005001002	Non-Rural	68.3%	23.0%
Carbon	49007000300	Rural	54.6%	22.3%
Carbon	49007000500	Rural	67.2%	16.2%
Carbon	49007000600	Rural	65.0%	17.8%
Davis	49011125201	Non-Rural	60.5%	1.5%
Davis	49011125301	Non-Rural	67.6%	10.6%
Davis	49011125600	Non-Rural	83.4%	21.1%
Davis	49011125701	Non-Rural	53.6%	21.9%
Davis	49011125702	Non-Rural	64.3%	22.3%
Davis	49011125801	Non-Rural	63.6%	17.9%
Davis	49011125810	Non-Rural	59.5%	20.0%
Davis	49011126700	Non-Rural	68.1%	14.4%
Duchesne	49013940501	Rural	69.9%	19.6%
Grand	49019000200	Rural	63.0%	19.4%
Iron	49021110100	Rural	68.2%	10.6%
Iron	49021110400	Rural	58.1%	19.4%
Iron	49021110501	Rural	51.8%	33.1%
Iron	49021110502	Rural	71.4%	25.9%
Iron	49021110601	Rural	40.4%	30.9%
Iron	49021110602	Rural	60.7%	10.4%
Iron	49021110704	Rural	72.2%	23.4%
Piute	49031960100	Rural	55.3%	10.2%
Salt Lake	49035100306	Non-Rural	56.9%	9.4%
Salt Lake	49035100308	Non-Rural	69.5%	13.3%
Salt Lake	49035100500	Non-Rural	67.7%	9.7%
Salt Lake	49035100600	Non-Rural	69.7%	16.7%
Salt Lake	49035100800	Non-Rural	71.6%	20.1%
Salt Lake	49035101401	Non-Rural	45.1%	28.0%
Salt Lake	49035101402	Non-Rural	46.5%	29.1%
Salt Lake	49035101500	Non-Rural	85.2%	41.3%
Salt Lake	49035101600	Non-Rural	117.1%	28.0%
Salt Lake	49035101700	Non-Rural	92.2%	23.4%
Salt Lake	49035101800	Non-Rural	108.7%	20.9%
Salt Lake	49035101900	Non-Rural	71.5%	34.3%
Salt Lake	49035102000	Non-Rural	117.5%	20.4%
Salt Lake	49035102100	Non-Rural	—	22.5%
Salt Lake	49035102300	Non-Rural	63.2%	21.4%
Salt Lake	49035102701	Non-Rural	68.1%	10.5%
Salt Lake	49035102702	Non-Rural	29.7%	33.7%
Salt Lake	49035102802	Non-Rural	56.0%	24.4%
Salt Lake	49035102900	Non-Rural	54.8%	27.2%
Salt Lake	49035111105	Non-Rural	57.3%	6.8%
Salt Lake	49035111400	Non-Rural	72.4%	22.7%
Salt Lake	49035111500	Non-Rural	54.6%	17.9%
Salt Lake	49035111601	Non-Rural	52.1%	14.4%
Salt Lake	49035111602	Non-Rural	46.6%	17.0%
Salt Lake	49035111701	Non-Rural	68.5%	6.5%
Salt Lake	49035111802	Non-Rural	67.4%	11.7%
Salt Lake	49035111906	Non-Rural	66.2%	13.9%
Salt Lake	49035112101	Non-Rural	59.6%	10.2%
Salt Lake	49035112402	Non-Rural	78.0%	21.2%
Salt Lake	49035112404	Non-Rural	56.2%	11.9%
Salt Lake	49035112406	Non-Rural	61.5%	14.8%
Salt Lake	49035112621	Non-Rural	69.6%	6.3%
Salt Lake	49035112700	Non-Rural	66.6%	2.3%
Salt Lake	49035113308	Non-Rural	54.5%	13.5%
Salt Lake	49035113309	Non-Rural	69.8%	13.2%
Salt Lake	49035113311	Non-Rural	67.1%	15.0%
Salt Lake	49035113312	Non-Rural	60.3%	24.5%
Salt Lake	49035113314	Non-Rural	61.6%	10.7%
Salt Lake	49035113406	Non-Rural	60.9%	12.4%
Salt Lake	49035113509	Non-Rural	54.7%	14.2%
Salt Lake	49035113512	Non-Rural	69.8%	5.9%
Salt Lake	49035113513	Non-Rural	66.6%	7.7%
Salt Lake	49035113514	Non-Rural	45.5%	17.2%
Salt Lake	49035113521	Non-Rural	74.8%	20.0%
Salt Lake	49035113600	Non-Rural	69.8%	9.8%
Salt Lake	49035113702	Non-Rural	63.7%	12.9%
Salt Lake	49035113802	Non-Rural	67.1%	2.5%
Salt Lake	49035113906	Non-Rural	63.5%	9.5%
Salt Lake	49035114700	Non-Rural	68.2%	11.6%
San Juan	49037942000	Rural	49.3%	30.1%
San Juan	49037942100	Rural	37.9%	35.3%
Sanpete	49039972101	Rural	68.8%	19.7%
Sanpete	49039972102	Rural	61.8%	16.2%
Sanpete	49039972200	Rural	65.7%	10.4%
Sanpete	49039972401	Rural	60.5%	7.7%
Sanpete	49039972402	Rural	88.3%	20.2%
Sevier	49041975500	Rural	68.7%	8.7%
Tooele	49045130600	Rural	48.2%	18.3%
Tooele	49045131003	Rural	67.8%	7.5%
Tooele	49045131102	Rural	63.0%	10.0%
Uintah	49047968401	Rural	58.9%	14.2%
Uintah	49047968403	Rural	79.4%	20.3%
Uintah	49047968404	Rural	62.3%	26.4%
Utah	49049000511	Non-Rural	62.8%	6.1%
Utah	49049000801	Non-Rural	65.2%	9.7%
Utah	49049000803	Non-Rural	89.0%	24.0%
Utah	49049000804	Non-Rural	69.4%	5.3%
Utah	49049000901	Non-Rural	66.7%	11.7%
Utah	49049001103	Non-Rural	97.4%	27.7%
Utah	49049001108	Non-Rural	48.8%	12.6%
Utah	49049001401	Non-Rural	94.0%	22.2%
Utah	49049001403	Non-Rural	64.4%	24.1%
Utah	49049001404	Non-Rural	42.4%	29.2%
Utah	49049001601	Non-Rural	34.6%	47.8%
Utah	49049001602	Non-Rural	—	74.6%
Utah	49049001702	Non-Rural	76.7%	32.4%
Utah	49049001801	Non-Rural	35.1%	67.1%
Utah	49049001802	Non-Rural	28.9%	48.4%
Utah	49049001803	Non-Rural	38.9%	19.3%
Utah	49049001900	Non-Rural	40.3%	30.7%
Utah	49049002001	Non-Rural	45.8%	26.5%
Utah	49049002002	Non-Rural	62.6%	7.1%
Utah	49049002205	Non-Rural	69.6%	9.9%
Utah	49049002209	Non-Rural	56.5%	15.0%
Utah	49049002210	Non-Rural	62.0%	34.0%
Utah	49049002211	Non-Rural	56.1%	16.2%
Utah	49049002300	Non-Rural	60.3%	14.2%
Utah	49049002400	Non-Rural	41.1%	20.7%
Utah	49049002500	Non-Rural	56.6%	17.5%
Utah	49049002902	Non-Rural	75.0%	21.0%
Utah	49049980200	Non-Rural	26.4%	36.8%
Utah	49049980300	Non-Rural	44.2%	33.5%
Utah	49049980500	Non-Rural	48.6%	26.3%
Washington	49053271000	Rural	74.4%	22.6%
Washington	49053271101	Non-Rural	55.7%	12.1%
Washington	49053271200	Non-Rural	65.6%	10.0%
Washington	49053271300	Non-Rural	69.2%	25.7%
Washington	49053271400	Non-Rural	48.0%	20.2%
Washington	49053271501	Non-Rural	71.1%	22.2%
Weber	49057200202	Non-Rural	64.2%	9.7%
Weber	49057200302	Non-Rural	55.6%	22.9%
Weber	49057200400	Non-Rural	38.2%	33.0%
Weber	49057200500	Non-Rural	58.9%	21.8%
Weber	49057200800	Non-Rural	67.4%	14.7%
Weber	49057200900	Non-Rural	50.0%	18.6%
Weber	49057201100	Non-Rural	74.7%	20.9%
Weber	49057201200	Non-Rural	58.9%	19.8%
Weber	49057201301	Non-Rural	65.7%	16.2%
Weber	49057201302	Non-Rural	57.5%	19.7%
Weber	49057201600	Non-Rural	69.4%	16.6%
Weber	49057201800	Non-Rural	64.0%	15.0%
Weber	49057201900	Non-Rural	56.7%	20.9%
Weber	49057210512	Non-Rural	69.3%	16.4%
Weber	49057210701	Non-Rural	63.3%	5.3%
Weber	49057210800	Non-Rural	63.4%	3.7%