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State profile

Opportunity Zones in West Virginia

West Virginia has 55 Qualified Opportunity Zones, including 55 rural Opportunity Zones. These OZ 1.0 zones remain in effect through December 31, 2028. In the second half of 2026, West Virginia will nominate approximately 52 new Opportunity Zones under the OZ 2.0 framework, with those designations taking effect on January 1, 2027.

OZ 2.0 Nomination Status
Window Closed
Community deadline
Jul 1
Agency in charge
WV Econ. Dev. Division
  • Window Open
  • Window Closed
  • Nominations Submitted to Treasury
  • Zones Designated by Treasury

See all 56 jurisdictions →

55
Designated OZs (2018)
55
Rural OZs
207
OZ 2.0-eligible tracts
52
2.0 nomination cap
Official state resources: West Virginia Department 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.

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.

West Virginia Opportunity Zones Map

The interactive map below shows every designated Opportunity Zone in West Virginia. Use the layer panel to explore rural and surrounding tracts, or click any zone for tract-level detail.

Current Opportunity Zones in West Virginia (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.

CountyCensus TractType
Berkeley54003971500Rural
Berkeley54003971600Rural
Berkeley54003971700Rural
Boone54005958300Rural
Cabell54011000600Rural
Cabell54011010900Rural
Greenbrier54025950100Rural
Greenbrier54025950700Rural
Hampshire54027968200Rural
Hancock54029021300Rural
Harrison54033030100Rural
Jackson54035963300Rural
Jackson54035963400Rural
Jefferson54037972300Rural
Jefferson54037972401Rural
Jefferson54037972402Rural
Jefferson54037972505Rural
Jefferson54037972506Rural
Jefferson54037972800Rural
Kanawha54039000800Rural
Kanawha54039000900Rural
Kanawha54039001200Rural
Kanawha54039001700Rural
Kanawha54039013000Rural
Kanawha54039013100Rural
Marion54049020100Rural
Marion54049020700Rural
Marshall54051020200Rural
Mason54053955102Rural
Mercer54055001300Rural
Mercer54055002300Rural
Mercer54055002400Rural
Mingo54059957400Rural
Mingo54059957700Rural
Monongalia54061010102Rural
Monongalia54061010201Rural
Monongalia54061010600Rural
Monroe54063950200Rural
Morgan54065970800Rural
Nicholas54067950100Rural
Nicholas54067950200Rural
Ohio54069002700Rural
Raleigh54081000200Rural
Raleigh54081000400Rural
Randolph54083966100Rural
Summers54089000700Rural
Taylor54091964600Rural
Tyler54095961800Rural
Upshur54097966700Rural
Upshur54097966800Rural
Wayne54099005200Rural
Wetzel54103030400Rural
Wood54107000701Rural
Wood54107011000Rural
Wyoming54109003100Rural

Future OZ 2.0 Designations in West Virginia

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 West Virginia, 207 census tracts meet the statutory median-family-income and/or poverty-rate thresholds. Under the 25 percent statutory cap, West Virginia may nominate up to 52 of those tracts, with new designations taking effect on January 1, 2027. Every eligible tract is listed below.

25.7%
Median poverty rate (eligible tracts)
71.5%
Median family income vs. area (eligible tracts)
597,787
People in eligible tracts

Census profile of the OZ 2.0-eligible tracts, per OpportunityZones.com analysis of 2020–2024 ACS data.

CountyCensus TractMFI RatioPoverty
Barbour5400196550074.8%24.8%
Barbour5400196560076.8%25.9%
Barbour5400196580067.1%25.7%
Berkeley5400397140281.3%23.3%
Berkeley5400397150044.2%28.7%
Berkeley5400397160067.4%25.6%
Berkeley5400397170065.8%10.9%
Berkeley5400397200286.4%22.0%
Boone5400595850178.2%22.0%
Boone5400595870067.7%31.5%
Boone5400595880075.1%22.5%
Braxton5400796790065.0%25.0%
Braxton5400796800095.0%20.3%
Braxton5400796810063.7%15.4%
Brooke5400903140156.9%12.3%
Brooke54009031402100.6%22.7%
Brooke5400903170086.3%22.3%
Cabell5401100010167.7%16.2%
Cabell5401100010277.2%27.1%
Cabell5401100020042.1%44.0%
Cabell5401100030077.9%26.3%
Cabell5401100040075.2%30.6%
Cabell54011000500—67.5%
Cabell5401100060065.5%52.3%
Cabell5401100090059.2%27.9%
Cabell5401100100055.9%15.2%
Cabell5401100110084.9%23.3%
Cabell5401100140052.2%47.7%
Cabell5401100150052.1%42.7%
Cabell5401100160072.5%21.3%
Cabell5401100180057.6%29.2%
Cabell54011010300109.0%21.1%
Cabell54011010900—52.7%
Calhoun5401396260058.1%35.6%
Calhoun5401396270060.1%30.0%
Clay5401595800071.8%25.1%
Clay5401595810075.7%45.2%
Fayette5401902040091.3%27.0%
Fayette5401902050063.6%31.0%
Fayette5401902070092.0%33.6%
Fayette5401902080099.1%21.6%
Fayette5401902110073.7%29.6%
Gilmer5402196770169.8%20.0%
Greenbrier5402595010193.8%21.1%
Greenbrier5402595020052.3%29.7%
Greenbrier5402595030066.4%37.0%
Greenbrier5402595040293.6%21.4%
Greenbrier5402595050098.8%25.1%
Greenbrier54025950600116.8%20.7%
Greenbrier5402595070167.6%23.3%
Hampshire5402796820270.6%20.9%
Hampshire5402796830265.1%8.6%
Hampshire5402796840260.1%10.5%
Hancock5402902090092.8%24.6%
Hancock5402902130088.5%21.7%
Hardy5403197020158.4%12.7%
Hardy5403197030061.6%26.3%
Harrison54033030100105.5%34.1%
Harrison5403303020068.8%36.8%
Harrison5403303030070.4%25.0%
Harrison5403303060157.3%26.5%
Harrison54033030603106.6%31.7%
Harrison5403303080184.2%22.5%
Jackson5403596330093.7%32.1%
Jackson54035963500119.2%21.7%
Jackson5403596360098.1%23.2%
Jefferson5403797240165.2%11.4%
Jefferson5403797240265.0%16.0%
Jefferson5403797250548.0%6.3%
Jefferson5403797250669.1%4.9%
Kanawha5403900010049.3%40.3%
Kanawha5403900020074.4%29.1%
Kanawha5403900060087.2%22.2%
Kanawha5403900070056.6%17.6%
Kanawha5403900080047.8%28.8%
Kanawha5403900090039.5%51.7%
Kanawha5403900110092.0%21.0%
Kanawha54039001200104.6%23.8%
Kanawha5403901030077.9%20.9%
Kanawha5403901080386.1%25.9%
Kanawha5403901090078.2%27.0%
Kanawha5403901110059.1%26.2%
Kanawha5403901130183.9%30.5%
Kanawha5403901290068.9%10.3%
Kanawha5403901300157.8%29.6%
Kanawha5403901310093.8%26.7%
Kanawha5403901340060.9%32.4%
Kanawha54039013600100.1%21.8%
Kanawha5403901370293.9%22.5%
Kanawha5403901380037.1%48.3%
Lewis5404196740073.5%24.4%
Lewis5404196750066.7%20.7%
Lincoln5404395540279.4%33.4%
Lincoln5404395560068.5%22.5%
Lincoln5404395570051.8%30.5%
Lincoln5404395580070.7%28.2%
Logan5404595610256.0%36.7%
Logan5404595640090.2%23.1%
Logan5404595650068.5%27.7%
Logan5404595670065.2%25.3%
Logan5404595690052.0%40.0%
McDowell5404795360064.8%34.2%
McDowell5404795380037.5%28.2%
McDowell54047953900—41.9%
McDowell5404795400091.4%23.2%
McDowell5404795420049.8%35.9%
McDowell54047954501—27.6%
McDowell5404795450349.9%41.1%
McDowell5404795450445.1%36.4%
Marion5404902010039.9%38.6%
Marion5404902020095.4%25.3%
Marion5404902050066.3%35.4%
Marion5404902080086.9%22.2%
Marion5404902150080.0%21.6%
Marshall5405102020062.9%32.1%
Marshall5405102050084.0%34.7%
Marshall5405102060158.3%27.4%
Marshall5405102080079.4%20.7%
Mason5405395490173.8%24.7%
Mason5405395500066.4%23.2%
Mason5405395510283.7%21.9%
Mercer5405500190090.2%20.5%
Mercer5405500200072.8%20.9%
Mercer5405500210074.5%24.2%
Mercer5405500230082.7%21.1%
Mineral5405701070088.3%21.4%
Mingo5405995710054.4%26.7%
Mingo5405995720068.3%29.5%
Mingo5405995730063.1%29.2%
Mingo5405995740059.9%44.1%
Mingo54059957500—40.8%
Mingo54059957600—36.7%
Mingo5405995770083.0%22.0%
Monongalia54061010101113.2%66.3%
Monongalia5406101010337.5%62.8%
Monongalia5406101010429.9%46.8%
Monongalia5406101020280.7%48.5%
Monongalia5406101020350.0%36.7%
Monongalia5406101020451.0%52.7%
Monongalia5406101070072.3%36.9%
Monongalia5406101080093.1%33.9%
Monongalia54061010901105.0%28.5%
Monongalia5406101120068.7%26.8%
Monongalia5406101160188.3%23.1%
Monongalia54061011602122.9%23.0%
Morgan5406597090067.9%17.6%
Nicholas5406795020179.8%21.3%
Nicholas5406795030094.8%29.6%
Nicholas5406795050073.3%30.8%
Ohio5406900040042.9%38.4%
Ohio54069000500123.5%20.3%
Ohio5406900060040.1%57.1%
Ohio5406900070029.7%45.0%
Ohio54069001800115.0%21.5%
Ohio5406900260070.7%29.8%
Ohio54069002700—41.9%
Pendleton5407197040090.1%22.4%
Pocahontas5407596010169.8%24.6%
Pocahontas5407596020153.3%35.9%
Preston5407796410267.2%28.6%
Preston5407796420063.0%15.2%
Preston5407796440066.7%11.9%
Preston5407796450066.0%20.7%
Putnam5407902050091.7%24.5%
Raleigh5408100020097.6%37.7%
Raleigh5408100030089.2%20.2%
Raleigh5408100040080.0%32.7%
Raleigh5408100060088.5%31.5%
Raleigh5408100070057.6%28.4%
Raleigh5408100090087.7%20.5%
Raleigh5408100100254.7%40.7%
Raleigh5408100110083.0%20.5%
Raleigh5408100120081.9%36.3%
Raleigh5408100140079.8%30.2%
Raleigh5408100150093.5%29.2%
Randolph5408396650072.8%24.3%
Ritchie5408596240087.8%24.8%
Ritchie5408596250082.1%25.1%
Roane5408796290169.2%15.7%
Roane5408796300063.7%29.4%
Summers5408900050081.6%21.4%
Summers54089000600111.3%24.8%
Summers5408900070063.3%40.6%
Taylor5409196460093.7%20.7%
Tyler5409596180097.8%26.1%
Upshur54097966700103.3%21.1%
Upshur5409796680073.6%27.2%
Wayne5409900520080.0%23.8%
Wayne5409902070084.2%21.1%
Wayne5409902080095.1%25.5%
Wayne5409902090062.3%24.2%
Webster5410197010163.0%23.6%
Webster5410197010260.6%31.6%
Webster5410197030090.3%20.1%
Wetzel5410303050071.5%26.1%
Wood5410700030077.0%29.0%
Wood5410700050076.4%30.3%
Wood5410700070166.5%38.8%
Wood5410700070270.1%25.9%
Wood5410700080241.2%23.2%
Wood5410700090162.6%23.4%
Wood5410700090283.8%22.9%
Wyoming54109002800116.8%21.2%
Wyoming5410900290171.4%38.0%
Wyoming5410900290286.5%20.0%
Wyoming5410900310064.1%14.3%
Wyoming5410900320078.1%22.9%