Opportunity Zones by State: Current and Future Designations

A total of 8,764 Qualified Opportunity Zones are currently designated nationwide. A subsequent designation round under Opportunity Zones 2.0 will be completed in the second half of 2026. Based on current statutory eligibility criteria and OpportunityZones.com analysis of the latest Census Bureau data, this new round is projected to yield approximately 6,544 additional designations, with those designations going into effect on January 1, 2027.

The table below summarizes current and future Opportunity Zone designations by jurisdiction.

  • OZ 1.0: Current designations (in effect 2018–2028).
  • OZ 2.0: Anticipated designations in the 2026 nomination round.
JurisdictionOZ 1.0OZ 2.0*
Alabama158141
Alaska2525
American Samoa1616
Arizona168125
Arkansas8578
California879618
Colorado12690
Connecticut7261
Delaware2525
District of Columbia2525
Florida427340
Georgia260236
Guam2520
Hawaii2525
Idaho2825
Illinois327238
Indiana156126
Iowa6244
Kansas7453
Kentucky144137
Louisiana150155
Maine3225
Maryland149113
Massachusetts138103
Michigan288214
Minnesota12873
Mississippi100101
Missouri161131
Montana2525
Nebraska4428
Nevada6149
New Hampshire2725
New Jersey169129
New Mexico6365
New York514426
North Carolina252202
North Dakota2525
Northern Mariana Islands2019
Ohio320258
Oklahoma117104
Oregon8658
Pennsylvania300217
Puerto Rico863178
Rhode Island2525
South Carolina135112
South Dakota2525
Tennessee176127
Texas628605
U.S. Virgin Islands1418
Utah4637
Vermont2524
Virginia212152
Washington13999
West Virginia5552
Wisconsin12077
Wyoming2520
Nationwide8,7646,544

* Note: OZ 2.0 zone designation counts reflect anticipated number of designations based on OpportunityZones.com analysis of 2020–2024 ACS data and current statutory criteria. Final Opportunity Zone designations will be determined through a future Treasury and state nomination process that will unfold in the second half of 2026.

See also: Opportunity Zones in Major U.S. Cities

Map of Opportunity Zones

Click the image below to use our interactive Opportunity Zones map.

Opportunity Zones Map

How OZ 1.0 Designations Were Allocated

Under the original OZ 1.0 Opportunity Zone designation framework established by the Tax Cuts and Jobs Act of 2017, each state, the District of Columbia, and the five inhabited U.S. territories were permitted to designate up to 25 percent of eligible low-income census tracts as Opportunity Zones in early 2018.

As a result, the total number of designated zones in each jurisdiction closely tracks population size and the number of eligible tracts. This dynamic explains why large states such as California, Texas, New York, Florida, and Illinois account for a disproportionate share of all Opportunity Zones, collectively comprising nearly one-third of the national total.

Puerto Rico represents a notable exception. Following widespread hurricane damage in 2017, Puerto Rico was granted a special designation rule under which all eligible low-income census tracts were automatically designated as Opportunity Zones in 2018. Consequently, Puerto Rico has 863 Opportunity Zones (second only to California’s 879), and nearly the entire island falls within an Opportunity Zone.

Jurisdictions with fewer than 100 eligible census tracts were subject to a separate rule permitting the designation of up to 25 Opportunity Zones, regardless of the 25 percent cap. Alaska, Delaware, Guam, Hawaii, Montana, North Dakota, Rhode Island, South Dakota, Vermont, Washington DC, and Wyoming each designated the maximum number under this provision, resulting in exactly 25 Opportunity Zones in each jurisdiction. The Northern Mariana Islands, American Samoa, and the U.S. Virgin Islands have fewer than 25 eligible census tracts and therefore designated fewer Opportunity Zones.

OZ 1.0 Opportunity Zones by State
OZ 1.0 Opportunity Zones by State (designated 2018)

With the OZ 1.0 framework expiring at the end of 2026 (and the OZ 1.0 tracts themselves expiring at the end of 2028), federal law now provides for OZ 2.0 nominations, explained below.

How OZ 2.0 Designations Will Be Determined

Under the OZ 2.0 Opportunity Zone designation framework established by the One Big Beautiful Bill Act of 2025, a new nomination process will take place in the second half of 2026, with designations taking effect on January 1, 2027.

As with the original program, states, the District of Columbia, and the five inhabited U.S. territories will nominate eligible census tracts for certification by the U.S. Department of the Treasury. Eligibility for the OZ 2.0 designation round is based on updated economic and demographic data from the U.S. Census Bureau’s 2020–2024 five-year American Community Survey (ACS).

Under current law, a census tract is eligible for OZ 2.0 designation if it meets revised low-income community criteria based on poverty rates and median family income. Unlike the original OZ 1.0 framework, eligibility is determined strictly on a tract-by-tract basis, without a contiguous-tract provision. As before, jurisdictions may designate no more than 25 percent of eligible tracts, subject to an exception for jurisdictions with less than 100 eligible census tracts.

Based on current eligibility estimates, the total number of OZ 2.0 designations nationwide is expected to be smaller than the existing OZ 1.0 footprint. Additional detail on OZ 2.0 eligibility and projected tract counts, including state-by-state analysis based on the 2020–2024 ACS data, is available in OpportunityZones.com’s OZ 2.0 eligibility analysis.

Final eligibility lists and designations will be determined by the U.S. Department of the Treasury following the 2026 nomination process.

Anticipated OZ 2.0 Opportunity Zones by State
Projected OZ 2.0 Opportunity Zones based on 2020–2024 ACS data

Major U.S. Cities with Opportunity Zones

There are over 3,000 U.S. cities with at least one Opportunity Zone. Here is a list of the major cities with Opportunity Zones.