OZ 2.0 designations effective Jan 1, 2027

Find your Opportunity Zone
investment.

The definitive map, data, and fund directory for Opportunity Zone 2.0 investing. Track eligible tracts, model tax savings, and discover deals across all 50 states.

Governor nominations begin
days hrs min
The Primer

What is an Opportunity Zone?

A federal tax incentive created in 2017 and made permanent by the One Big Beautiful Bill Act in July 2025. Invest a capital gain into a Qualified Opportunity Fund targeting a designated tract and earn three distinct tax benefits.

Defer your capital gains tax

Roll any capital gain into a Qualified Opportunity Fund within 180 days and delay paying tax for five years from your investment date under OZ 2.0 rules.

Reduce what you owe

Hold for five years and earn a 10% basis step-up on the deferred gain. Invest in a qualified rural fund and the step-up is 30%.

Eliminate tax on growth

Hold for 10 years or more and pay zero federal tax on all appreciation of your QOF investment. This is the benefit that makes OZ worth doing.

25,332
Eligible Tracts
8,334
Rural Tracts
300+
Active QOFs
50
States Tracked
$24.8B
Capital Deployed
OZ 2.0 Tracker

Governor nominations, live.

Every state files OZ 2.0 tract nominations between July 1 and September 30, 2026. We track each filing in real time.

View full tracker →
April 15, 2026
Delaware launches OZ 2.0 mapping tool
Delaware Small Business released a public interactive map showing all 61 eligible tracts and an online nomination form. Delaware becomes one of the first states with a fully public OZ 2.0 selection process.
April 13, 2026
Business Oregon opens OZ 2.0 nomination application window
Oregon's application window for cities, counties, ports, tribal governments, and EDOs runs April 13 to May 22, 2026. Up to 58 of 229 eligible tracts will be nominated.
April 6, 2026
Treasury and IRS publish OZ 2.0 nomination guidance (Rev. Proc. 2026-14)
Revenue Procedure 2026-14 provides states with the final framework for nominating census tracts under the One Big Beautiful Bill Act. Confirms 25,332 eligible tracts nationally (8,334 entirely rural), 25% cap per state, and July 1 nomination window open.
Tax Savings Calculator

Model your exact OZ 2.0 tax benefit in 60 seconds.

Input your capital gain, timeline, and expected return. We'll show you side-by-side how OZ 2.0 compares against paying now or using a 1031 exchange — year by year, for 10+ years.

Open calculator
Your Gain
$500,000
10-Year Value
See below
Pay now
$647K
1031 exchange
$1.04M
OZ 2.0
$1.54M
OZ 2.0 advantage: +$500,000 over paying now