Disclaimer: This website may not be relied upon by taxpayers to substantiate a tax return position or for determining whether certain penalties apply and will not be used by the IRS for examination purposes.
Taxpayers who make qualifying investments in census tracts designated as Qualified Opportunity Zones (QOZs) may be eligible for certain tax benefits under section 1400Z-2 of the Internal Revenue Code (IRC). The One, Big, Beautiful Bill Act (Pub. L. 119-21) made the Opportunity Zone tax incentive permanent and established decennial rounds of Opportunity Zones. This page links to relevant datasets and describes Treasury’s methodologies for determining which census tracts are eligible for nomination as Opportunity Zones, including which eligible tracts are comprised entirely of a rural area.
Opportunity Zone Data
- Eligible LICs for Nomination as 2027 QOZs
- Rural 2018 Qualified Opportunity Zones as Provided in Notice 2025-50
- 2018 Opportunity Zones as Provided in Notice 2025-50
Description of MethodologIES
- Determining Rural Status for Eligible LICs for Nomination as 2027 QOZs
- Determining Eligible LICs for Nomination as 2027 QOZs
- Rural Area Notice Methodology for 2018, December 2025
Guidance relevant to the Opportunity Zone Tax Incentive
- Revenue Procedure 2026-14 Guidance for nominating census tracts to consider for designation as 2027 QOZs
- Notice 2025-50: Substantial Improvement of Property in Rural Areas
- Notice 2019-42: Amplification of Notice 2018-48 to Include Additional Puerto Rico Designated Qualified Opportunity Zones
- Notice 2018–48: Designated Qualified Opportunity Zones under Internal Revenue Code § 1400Z–2