Nomination filed with Treasury
South Carolina Opportunity Zones 2.0
As of October 12, 2026, South Carolina has nominated 112 of its 445 eligible census tracts for Opportunity Zone 2.0, the maximum allowed, according to SC Commerce (announced Sep 23, 2026). These are nominations, not designations: they await U.S. Treasury certification, and certified zones take effect January 1, 2027.
South Carolina has 445 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.
445
Eligible Tracts (OZ 2.0)
326
Of which rural
112
Nomination cap (max)
June 1, 2026
Community Deadline
Median Household Income
$42,527
Median Home Value
$116,500
Avg Poverty Rate
25.5%
Current status
Filed: 112 tracts · Sep 23, 2026. Status as of October 12, 2026.
Eligible: 445 tracts (326 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 112 (25%, rounded up).
Sources: SC Commerce · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
South Carolina OZ 2.0 Selection Process
The South Carolina Department of Commerce runs South Carolina's OZ 2.0 selection process. The state has 445 eligible tracts under OBBBA and can nominate approximately 112 tracts.
Filed (September 23, 2026): SC Commerce says Governor McMaster submitted his Opportunity Zone nominations to the U.S. Treasury on September 23, 2026. The state's published list counts 112 tracts (84 rural, 28 non-rural), the 25% cap from 445 eligible. Pending Treasury certification; designations take effect January 1, 2027.
Process timeline:
- Spring 2026: SC Commerce issues call for public input. Interactive census tract map published for community review.
- June 1, 2026: Local recommendations due to SC Commerce from counties, municipalities, economic development organizations, and other stakeholders.
- Summer 2026: Commerce reviews submissions and recommends tracts to Governor Henry McMaster.
- By September 28, 2026: Governor McMaster submits final nominations to Treasury.
Selection criteria (three factors, as published by SC Commerce):
- Investment potential — tracts likely to attract private capital and generate returns.
- Alignment with state economic strategy — tracts supporting South Carolina's broader economic priorities.
- Infrastructure readiness — availability of industrial sites, utilities, and broadband.
Submit questions or recommendations to: OpportunityZones@sccommerce.com.
Sources: SC Commerce — Opportunity Zone program; SC submitted tract list (PDF); SC Commerce OZ 2.0 Input Request; SC Counties — SC Commerce Seeks Local Recommendations.
Where South Carolina is in the process
Criteria published
Complete
Community input
June 1, 2026
Governor submits
Filed 112
Treasury certifies
Late 2026
South Carolina census tracts list: Opportunity Zones by county
Every South Carolina census tract that is either on the OZ 2.0 eligibility list (445 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 135 South Carolina tracts (128 low-income, 7 contiguous), numbered by the 2010 census. GEOIDs here are 2020-census tracts, so we matched the 2018 zones to 2020 tracts with the Census relationship file: they cover 163 2020 tracts fully and 5 partly (168 in this table). "Partly" means only part of the 2020 tract was in a 2018 zone (how we match).
Eligible is not designated. The governor can nominate up to 112 of these tracts (the 25% cap). The federal nomination window closed September 28, 2026 (New Jersey is using the extension to October 28), and certified OZ 2.0 designations take effect January 1, 2027. See which states have filed on the OZ 2.0 nomination tracker, check exact boundaries on the eligible-tract map, and read how to plan an OZ investment for January 2027.
Download the South Carolina census tracts list (CSV) →
Abbeville County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9504.01 | 45001950401 | No | Yes |
| 9504.02 | 45001950402 | No | Yes |
| 9505 | 45001950500 | Yes (rural) | No |
Aiken County: 17 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 201 | 45003020100 | Yes (rural) | No |
| 202 | 45003020200 | Yes (rural) | No |
| 203.01 | 45003020301 | Yes (rural) | No |
| 204.02 | 45003020402 | Yes (rural) | No |
| 206.03 | 45003020603 | Yes | No |
| 207.02 | 45003020702 | Yes | No |
| 208.02 | 45003020802 | No | Yes |
| 209.03 | 45003020903 | No | Yes |
| 209.04 | 45003020904 | No | Yes |
| 210.01 | 45003021001 | Yes (rural) | No |
| 210.03 | 45003021003 | Yes | No |
| 210.04 | 45003021004 | Yes | No |
| 211.01 | 45003021101 | Yes (rural) | No |
| 214.01 | 45003021401 | Yes (rural) | Yes |
| 214.02 | 45003021402 | Yes (rural) | Yes |
| 216.01 | 45003021601 | Yes (rural) | No |
| 218 | 45003021800 | Yes (rural) | No |
| 219.01 | 45003021901 | Yes (rural) | No |
| 219.02 | 45003021902 | Yes (rural) | No |
| 220.01 | 45003022001 | Yes (rural) | No |
Allendale County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9702.01 | 45005970201 | Yes (rural) | Yes |
| 9702.02 | 45005970202 | Yes (rural) | Yes |
| 9705 | 45005970500 | Yes (rural) | No |
Anderson County: 18 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 5 | 45007000500 | Yes (rural) | No |
| 6 | 45007000600 | Yes (rural) | No |
| 7.01 | 45007000701 | Yes (rural) | No |
| 7.02 | 45007000702 | Yes (rural) | No |
| 8 | 45007000800 | Yes (rural) | Yes |
| 10 | 45007001000 | Yes (rural) | No |
| 101.05 | 45007010105 | Yes | No |
| 104.03 | 45007010403 | Yes (rural) | No |
| 104.05 | 45007010405 | Yes (rural) | No |
| 107.01 | 45007010701 | Yes (rural) | No |
| 114.02 | 45007011402 | Yes (rural) | No |
| 115.02 | 45007011502 | Yes (rural) | No |
| 117.01 | 45007011701 | Yes (rural) | No |
| 117.02 | 45007011702 | Yes (rural) | No |
| 118 | 45007011800 | Yes (rural) | No |
| 119.01 | 45007011901 | Yes (rural) | Yes |
| 119.02 | 45007011902 | Yes (rural) | No |
| 120.02 | 45007012002 | No | Yes |
| 123 | 45007012300 | Yes (rural) | Yes |
Bamberg County: 5 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9601.01 | 45009960101 | No | Yes |
| 9601.02 | 45009960102 | Yes (rural) | Yes |
| 9602.01 | 45009960201 | Yes (rural) | Yes |
| 9602.02 | 45009960202 | Yes (rural) | Yes |
| 9603 | 45009960300 | Yes (rural) | No |
| 9604 | 45009960400 | Yes (rural) | No |
Barnwell County: 6 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9701.01 | 45011970101 | Yes (rural) | No |
| 9701.02 | 45011970102 | Yes (rural) | No |
| 9702 | 45011970200 | Yes (rural) | No |
| 9703 | 45011970300 | Yes (rural) | No |
| 9704.01 | 45011970401 | Yes (rural) | No |
| 9705 | 45011970500 | Yes (rural) | Yes |
Beaufort County: 9 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 45013000100 | Yes (rural) | No |
| 2 | 45013000200 | Yes (rural) | Yes |
| 3 | 45013000300 | Yes (rural) | No |
| 4 | 45013000400 | Yes (rural) | No |
| 6 | 45013000600 | Yes (rural) | Yes |
| 10 | 45013001000 | Yes (rural) | No |
| 11.04 | 45013001104 | Yes (rural) | No |
| 108 | 45013010800 | Yes (rural) | Yes |
| 113 | 45013011300 | Yes (rural) | No |
Berkeley County: 15 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 201.01 | 45015020101 | Yes (rural) | No |
| 201.02 | 45015020102 | No | Yes |
| 202.01 | 45015020201 | Yes (rural) | Yes |
| 202.02 | 45015020202 | Yes (rural) | No |
| 203.03 | 45015020303 | Yes (rural) | Yes |
| 203.04 | 45015020304 | No | Yes |
| 204.01 | 45015020401 | Yes (rural) | No |
| 205.04 | 45015020504 | Yes (rural) | No |
| 205.06 | 45015020506 | Yes (rural) | Yes |
| 207.12 | 45015020712 | Yes (rural) | No |
| 207.15 | 45015020715 | Yes | No |
| 207.17 | 45015020717 | Yes | No |
| 207.25 | 45015020725 | Yes (rural) | No |
| 208.04 | 45015020804 | Yes | No |
| 208.11 | 45015020811 | Yes | No |
| 209.01 | 45015020901 | Yes | No |
| 210 | 45015021000 | Yes | No |
Calhoun (county per CDFI 2018 list): 0 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9502.01 | 45017950201 | No | Yes |
| 9502.02 | 45017950202 | No | Yes |
Charleston County: 22 OZ 2.0 eligible, 9 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7 | 45019000700 | Yes | Yes |
| 24.01 | 45019002401 | No | Yes |
| 24.02 | 45019002402 | Yes (rural) | Yes |
| 25.03 | 45019002503 | Yes (rural) | No |
| 26.14 | 45019002614 | Yes | No |
| 27.02 | 45019002702 | Yes | No |
| 31.04 | 45019003104 | Yes | No |
| 31.05 | 45019003105 | Yes | No |
| 31.07 | 45019003107 | Yes | No |
| 31.15 | 45019003115 | Yes | No |
| 31.17 | 45019003117 | Yes | No |
| 32 | 45019003200 | Yes | No |
| 33 | 45019003300 | Yes | No |
| 34 | 45019003400 | Yes | No |
| 37 | 45019003700 | Yes | No |
| 38 | 45019003800 | Yes | No |
| 39 | 45019003900 | Yes | No |
| 40 | 45019004000 | Yes | Yes |
| 43 | 45019004300 | Yes | Yes |
| 44 | 45019004400 | Yes | Yes |
| 53 | 45019005300 | Yes | Yes |
| 54 | 45019005400 | Yes | Yes |
| 55 | 45019005500 | Yes | Yes |
Cherokee County: 6 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9702.01 | 45021970201 | Yes (rural) | Yes |
| 9703.01 | 45021970301 | Yes (rural) | Partly |
| 9703.02 | 45021970302 | Yes (rural) | No |
| 9704.01 | 45021970401 | Yes (rural) | Yes |
| 9705.02 | 45021970502 | Yes (rural) | No |
| 9706.01 | 45021970601 | Yes (rural) | No |
Chester County: 10 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 201 | 45023020100 | Yes (rural) | No |
| 202 | 45023020200 | No | Yes |
| 203 | 45023020300 | Yes (rural) | Yes |
| 204 | 45023020400 | Yes (rural) | No |
| 205 | 45023020500 | Yes (rural) | No |
| 206.01 | 45023020601 | Yes (rural) | No |
| 206.02 | 45023020602 | Yes (rural) | No |
| 207 | 45023020700 | Yes (rural) | No |
| 208 | 45023020800 | Yes (rural) | No |
| 209 | 45023020900 | Yes (rural) | No |
| 210 | 45023021000 | Yes (rural) | No |
Chesterfield County: 10 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501.01 | 45025950101 | No | Yes |
| 9501.02 | 45025950102 | Yes (rural) | No |
| 9503 | 45025950300 | Yes (rural) | No |
| 9504.01 | 45025950401 | Yes (rural) | No |
| 9504.02 | 45025950402 | Yes (rural) | No |
| 9505.03 | 45025950503 | Yes (rural) | Yes |
| 9505.04 | 45025950504 | Yes (rural) | Yes |
| 9506.01 | 45025950601 | Yes (rural) | No |
| 9506.02 | 45025950602 | Yes (rural) | No |
| 9507.01 | 45025950701 | Yes (rural) | No |
| 9508 | 45025950800 | Yes (rural) | No |
Clarendon County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9603 | 45027960300 | No | Yes |
| 9605 | 45027960500 | Yes (rural) | Yes |
| 9606 | 45027960600 | Yes (rural) | No |
Colleton County: 5 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9701 | 45029970100 | Yes (rural) | No |
| 9703.01 | 45029970301 | Yes (rural) | No |
| 9704.01 | 45029970401 | Yes (rural) | Yes |
| 9704.02 | 45029970402 | No | Yes |
| 9705.01 | 45029970501 | Yes (rural) | No |
| 9706.01 | 45029970601 | Yes (rural) | No |
Darlington County: 13 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 101 | 45031010100 | Yes (rural) | No |
| 102 | 45031010200 | Yes (rural) | No |
| 103 | 45031010300 | Yes (rural) | No |
| 106 | 45031010600 | Yes (rural) | Yes |
| 107 | 45031010700 | Yes (rural) | No |
| 108 | 45031010800 | Yes (rural) | No |
| 111 | 45031011100 | Yes (rural) | No |
| 112.01 | 45031011201 | Yes (rural) | No |
| 112.02 | 45031011202 | Yes (rural) | No |
| 113.01 | 45031011301 | Yes (rural) | No |
| 114 | 45031011400 | Yes (rural) | No |
| 115 | 45031011500 | Yes (rural) | Yes |
| 116 | 45031011600 | Yes (rural) | No |
Dillon County: 8 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9701 | 45033970100 | Yes (rural) | No |
| 9702 | 45033970200 | Yes (rural) | No |
| 9703.01 | 45033970301 | No | Yes |
| 9703.02 | 45033970302 | Yes (rural) | Yes |
| 9704.01 | 45033970401 | Yes (rural) | Yes |
| 9704.02 | 45033970402 | Yes (rural) | Yes |
| 9705 | 45033970500 | Yes (rural) | No |
| 9706.01 | 45033970601 | Yes (rural) | Yes |
| 9706.02 | 45033970602 | Yes (rural) | Yes |
Dorchester County: 8 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 101 | 45035010100 | Yes (rural) | No |
| 102 | 45035010200 | Yes (rural) | Yes |
| 103.01 | 45035010301 | Yes (rural) | No |
| 103.02 | 45035010302 | Yes (rural) | No |
| 104 | 45035010400 | No | Yes |
| 105.01 | 45035010501 | Yes | No |
| 106.07 | 45035010607 | Yes | No |
| 107 | 45035010700 | No | Yes |
| 108.13 | 45035010813 | Yes | No |
| 108.15 | 45035010815 | Yes | No |
Edgefield County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9702.04 | 45037970204 | Yes (rural) | No |
| 9703 | 45037970300 | Yes (rural) | No |
| 9704 | 45037970400 | No | Yes |
| 9705.01 | 45037970501 | Yes | No |
Fairfield County: 3 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9601 | 45039960100 | No | Yes |
| 9603.01 | 45039960301 | No | Yes |
| 9603.02 | 45039960302 | No | Yes |
| 9604.01 | 45039960401 | Yes (rural) | Yes |
| 9604.02 | 45039960402 | Yes (rural) | Yes |
| 9605.01 | 45039960501 | No | Yes |
| 9605.02 | 45039960502 | Yes (rural) | Yes |
Florence County: 15 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4 | 45041000400 | Yes (rural) | No |
| 5.02 | 45041000502 | Yes (rural) | No |
| 7 | 45041000700 | Yes (rural) | Yes |
| 8 | 45041000800 | Yes (rural) | No |
| 9 | 45041000900 | Yes (rural) | No |
| 10 | 45041001000 | Yes (rural) | Yes |
| 16.01 | 45041001601 | Yes (rural) | No |
| 17 | 45041001700 | Yes (rural) | No |
| 18 | 45041001800 | Yes (rural) | No |
| 19.02 | 45041001902 | Yes (rural) | No |
| 20 | 45041002000 | Yes (rural) | Yes |
| 22.02 | 45041002202 | Yes (rural) | No |
| 22.03 | 45041002203 | No | Yes |
| 22.04 | 45041002204 | Yes (rural) | Yes |
| 23 | 45041002300 | Yes (rural) | No |
| 25 | 45041002500 | No | Yes |
| 26 | 45041002600 | Yes (rural) | No |
Georgetown County: 6 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9202.02 | 45043920202 | Yes (rural) | No |
| 9202.03 | 45043920203 | No | Yes |
| 9202.04 | 45043920204 | Yes (rural) | Yes |
| 9203.01 | 45043920301 | Yes (rural) | No |
| 9203.02 | 45043920302 | No | Yes |
| 9206.01 | 45043920601 | Yes (rural) | No |
| 9206.02 | 45043920602 | Yes (rural) | No |
| 9207.01 | 45043920701 | No | Yes |
| 9207.02 | 45043920702 | No | Yes |
| 9208 | 45043920800 | Yes (rural) | No |
Greenville County: 32 OZ 2.0 eligible, 10 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 5 | 45045000500 | Yes | Yes |
| 7 | 45045000700 | No | Yes |
| 8 | 45045000800 | Yes | Yes |
| 9 | 45045000900 | Yes | No |
| 15.02 | 45045001502 | Yes | No |
| 20.01 | 45045002001 | Yes | No |
| 20.03 | 45045002003 | Yes | No |
| 20.05 | 45045002005 | Yes | Yes |
| 21.04 | 45045002104 | Yes | No |
| 21.05 | 45045002105 | Yes | No |
| 21.06 | 45045002106 | Yes | No |
| 21.07 | 45045002107 | Yes | No |
| 21.08 | 45045002108 | Yes | No |
| 22.02 | 45045002202 | Yes | No |
| 22.03 | 45045002203 | Yes | No |
| 22.04 | 45045002204 | Yes | No |
| 23.02 | 45045002302 | Yes | No |
| 23.03 | 45045002303 | Yes | Yes |
| 23.04 | 45045002304 | Yes | No |
| 25.04 | 45045002504 | Yes | No |
| 25.05 | 45045002505 | Yes | Yes |
| 28.20 | 45045002820 | Yes | No |
| 32.02 | 45045003202 | Yes (rural) | No |
| 34.01 | 45045003401 | Yes | Yes |
| 35 | 45045003500 | Yes | No |
| 36.02 | 45045003602 | Yes | No |
| 37.04 | 45045003704 | Yes | No |
| 37.05 | 45045003705 | Yes | No |
| 37.06 | 45045003706 | Yes | No |
| 39.05 | 45045003905 | No | Yes |
| 39.06 | 45045003906 | Yes | Yes |
| 41.01 | 45045004101 | Yes (rural) | No |
| 43 | 45045004300 | Yes | Yes |
| 44 | 45045004400 | Yes | No |
Greenwood County: 6 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9701.02 | 45047970102 | Yes (rural) | No |
| 9704.01 | 45047970401 | Yes (rural) | No |
| 9705 | 45047970500 | Yes (rural) | No |
| 9706.01 | 45047970601 | No | Yes |
| 9706.02 | 45047970602 | No | Yes |
| 9707.02 | 45047970702 | No | Yes |
| 9708.01 | 45047970801 | Yes (rural) | No |
| 9708.02 | 45047970802 | Yes (rural) | No |
| 9709 | 45047970900 | Yes (rural) | No |
Hampton County: 5 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9201 | 45049920100 | Yes (rural) | No |
| 9202.01 | 45049920201 | Yes (rural) | No |
| 9202.02 | 45049920202 | Yes (rural) | No |
| 9203 | 45049920300 | Yes (rural) | Yes |
| 9204.01 | 45049920401 | Yes (rural) | No |
Horry County: 19 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 101 | 45051010100 | Yes (rural) | No |
| 201 | 45051020100 | Yes (rural) | No |
| 202.01 | 45051020201 | No | Yes |
| 202.02 | 45051020202 | Yes (rural) | Yes |
| 203.01 | 45051020301 | Yes (rural) | No |
| 203.02 | 45051020302 | Yes (rural) | No |
| 505 | 45051050500 | Yes (rural) | No |
| 506 | 45051050600 | Yes (rural) | Yes |
| 507 | 45051050700 | Yes (rural) | Yes |
| 509.01 | 45051050901 | Yes (rural) | No |
| 509.02 | 45051050902 | Yes (rural) | No |
| 512.02 | 45051051202 | Yes (rural) | No |
| 514.06 | 45051051406 | Yes (rural) | No |
| 517 | 45051051700 | Yes (rural) | No |
| 601.01 | 45051060101 | Yes (rural) | No |
| 604.03 | 45051060403 | Yes (rural) | No |
| 604.05 | 45051060405 | Yes (rural) | No |
| 702 | 45051070200 | Yes (rural) | Yes |
| 703 | 45051070300 | Yes (rural) | Yes |
| 704 | 45051070400 | Yes (rural) | No |
| 801.02 | 45051080102 | No | Yes |
Jasper County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501 | 45053950100 | Yes (rural) | No |
| 9502.03 | 45053950203 | Yes (rural) | No |
| 9502.04 | 45053950204 | Yes (rural) | No |
| 9503.01 | 45053950301 | Yes (rural) | Yes |
| 9503.02 | 45053950302 | No | Yes |
Kershaw County: 4 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9701 | 45055970100 | Yes (rural) | No |
| 9702 | 45055970200 | Yes (rural) | No |
| 9706.01 | 45055970601 | No | Yes |
| 9707 | 45055970700 | Yes (rural) | Partly |
| 9708 | 45055970800 | No | Partly |
| 9709.02 | 45055970902 | Yes (rural) | No |
Lancaster County: 6 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 102.02 | 45057010202 | Yes (rural) | No |
| 103 | 45057010300 | Yes (rural) | No |
| 105 | 45057010500 | Yes (rural) | No |
| 107 | 45057010700 | Yes (rural) | Yes |
| 108 | 45057010800 | Yes (rural) | Yes |
| 110.01 | 45057011001 | Yes (rural) | No |
Laurens County: 6 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9201.06 | 45059920106 | Yes | No |
| 9201.07 | 45059920107 | Yes (rural) | No |
| 9203.01 | 45059920301 | No | Yes |
| 9203.02 | 45059920302 | Yes (rural) | No |
| 9204 | 45059920400 | No | Yes |
| 9205.03 | 45059920503 | Yes (rural) | No |
| 9205.04 | 45059920504 | Yes (rural) | No |
| 9206 | 45059920600 | Yes (rural) | No |
| 9207 | 45059920700 | No | Yes |
Lee County: 5 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9202.01 | 45061920201 | Yes (rural) | Yes |
| 9202.02 | 45061920202 | Yes (rural) | Yes |
| 9203.02 | 45061920302 | Yes (rural) | Yes |
| 9204.01 | 45061920401 | Yes (rural) | No |
| 9206 | 45061920600 | Yes (rural) | No |
Lexington County: 15 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 201 | 45063020100 | Yes | No |
| 202.01 | 45063020201 | No | Yes |
| 203 | 45063020300 | Yes | Yes |
| 205.05 | 45063020505 | No | Yes |
| 205.09 | 45063020509 | No | Yes |
| 205.10 | 45063020510 | Yes | No |
| 205.13 | 45063020513 | Yes | No |
| 207.06 | 45063020706 | No | Yes |
| 208.03 | 45063020803 | Yes (rural) | No |
| 208.04 | 45063020804 | Yes (rural) | No |
| 208.07 | 45063020807 | Yes (rural) | No |
| 209.05 | 45063020905 | Yes (rural) | No |
| 209.06 | 45063020906 | Yes (rural) | No |
| 209.09 | 45063020909 | Yes | No |
| 209.10 | 45063020910 | Yes (rural) | No |
| 210.51 | 45063021051 | Yes | No |
| 213.11 | 45063021311 | Yes (rural) | No |
| 214.02 | 45063021402 | Yes (rural) | Yes |
| 214.03 | 45063021403 | Yes (rural) | No |
Marion County: 8 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501 | 45067950100 | Yes (rural) | No |
| 9502 | 45067950200 | Yes (rural) | No |
| 9503 | 45067950300 | Yes (rural) | Yes |
| 9504 | 45067950400 | Yes (rural) | No |
| 9505 | 45067950500 | Yes (rural) | No |
| 9506 | 45067950600 | Yes (rural) | Yes |
| 9507 | 45067950700 | Yes (rural) | No |
| 9508 | 45067950800 | Yes (rural) | No |
Marlboro County: 8 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9601 | 45069960100 | Yes (rural) | Yes |
| 9602.01 | 45069960201 | Yes (rural) | No |
| 9602.02 | 45069960202 | Yes (rural) | No |
| 9603.01 | 45069960301 | Yes (rural) | No |
| 9603.02 | 45069960302 | Yes (rural) | Yes |
| 9604 | 45069960400 | Yes (rural) | No |
| 9605 | 45069960500 | Yes (rural) | No |
| 9606 | 45069960600 | Yes (rural) | No |
McCormick County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9202 | 45065920200 | No | Yes |
| 9203 | 45065920300 | Yes (rural) | No |
Newberry County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9502.01 | 45071950201 | Yes (rural) | No |
| 9502.03 | 45071950203 | Yes (rural) | No |
| 9503 | 45071950300 | Yes (rural) | No |
| 9505.02 | 45071950502 | Yes (rural) | Yes |
Oconee County: 8 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 301 | 45073030100 | Yes (rural) | No |
| 302.01 | 45073030201 | Yes (rural) | No |
| 304.03 | 45073030403 | Yes (rural) | No |
| 304.04 | 45073030404 | Yes (rural) | No |
| 306.02 | 45073030602 | No | Yes |
| 307.01 | 45073030701 | Yes (rural) | Yes |
| 308.01 | 45073030801 | Yes (rural) | No |
| 308.02 | 45073030802 | Yes (rural) | No |
| 311 | 45073031100 | Yes (rural) | No |
Orangeburg County: 21 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 101.01 | 45075010101 | Yes (rural) | No |
| 101.02 | 45075010102 | Yes (rural) | No |
| 101.04 | 45075010104 | Yes (rural) | No |
| 102 | 45075010200 | Yes (rural) | Yes |
| 103.02 | 45075010302 | Yes (rural) | No |
| 103.03 | 45075010303 | Yes (rural) | No |
| 104 | 45075010400 | Yes (rural) | No |
| 105 | 45075010500 | Yes (rural) | No |
| 106.01 | 45075010601 | No | Yes |
| 106.02 | 45075010602 | Yes (rural) | Yes |
| 106.03 | 45075010603 | No | Yes |
| 106.04 | 45075010604 | Yes (rural) | Yes |
| 107 | 45075010700 | Yes (rural) | No |
| 108.01 | 45075010801 | Yes (rural) | No |
| 110 | 45075011000 | Yes (rural) | No |
| 111 | 45075011100 | Yes (rural) | No |
| 113 | 45075011300 | Yes (rural) | Yes |
| 114 | 45075011400 | Yes (rural) | Yes |
| 115 | 45075011500 | Yes (rural) | No |
| 116 | 45075011600 | Yes (rural) | No |
| 117.04 | 45075011704 | Yes (rural) | No |
| 118.02 | 45075011802 | Yes (rural) | No |
| 118.03 | 45075011803 | Yes (rural) | No |
Pickens County: 9 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 105.02 | 45077010502 | Yes (rural) | No |
| 106.01 | 45077010601 | Yes (rural) | No |
| 107 | 45077010700 | No | Yes |
| 108.05 | 45077010805 | Yes | Yes |
| 108.06 | 45077010806 | Yes | Yes |
| 110.01 | 45077011001 | No | Yes |
| 110.03 | 45077011003 | Yes (rural) | No |
| 111.04 | 45077011104 | Yes (rural) | No |
| 111.05 | 45077011105 | Yes (rural) | No |
| 112.02 | 45077011202 | Yes (rural) | No |
| 112.04 | 45077011204 | Yes (rural) | No |
Richland County: 39 OZ 2.0 eligible, 10 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 45079000100 | Yes | Yes |
| 2 | 45079000200 | No | Yes |
| 3 | 45079000300 | Yes | No |
| 5 | 45079000500 | Yes | Yes |
| 7 | 45079000700 | No | Yes |
| 9 | 45079000900 | Yes | No |
| 10 | 45079001000 | Yes | No |
| 11 | 45079001100 | Yes | No |
| 13 | 45079001300 | Yes | No |
| 16 | 45079001600 | Yes | No |
| 26.05 | 45079002605 | Yes | No |
| 28 | 45079002800 | Yes | No |
| 30 | 45079003000 | Yes | No |
| 31 | 45079003100 | Yes | No |
| 101.08 | 45079010108 | Yes | No |
| 103.04 | 45079010304 | Yes | No |
| 104.07 | 45079010407 | Yes | No |
| 104.08 | 45079010408 | Yes | No |
| 104.12 | 45079010412 | Yes | No |
| 104.13 | 45079010413 | Yes | No |
| 104.14 | 45079010414 | Yes | No |
| 105.01 | 45079010501 | Yes | No |
| 105.02 | 45079010502 | Yes | No |
| 106 | 45079010600 | Yes | Yes |
| 107.03 | 45079010703 | Yes | Yes |
| 108.03 | 45079010803 | Yes | Yes |
| 108.04 | 45079010804 | Yes | No |
| 108.05 | 45079010805 | Yes | No |
| 108.06 | 45079010806 | Yes | No |
| 109 | 45079010900 | Yes | Yes |
| 110 | 45079011000 | Yes | No |
| 113.03 | 45079011303 | Yes | No |
| 113.05 | 45079011305 | Yes | No |
| 114.12 | 45079011412 | Yes | No |
| 116.07 | 45079011607 | Yes | No |
| 116.08 | 45079011608 | Yes | No |
| 117.01 | 45079011701 | Yes | No |
| 117.02 | 45079011702 | Yes | No |
| 118.01 | 45079011801 | Yes (rural) | Yes |
| 118.02 | 45079011802 | No | Yes |
| 119.01 | 45079011901 | Yes | No |
| 120 | 45079012000 | Yes (rural) | No |
Saluda County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9601 | 45081960100 | Yes (rural) | No |
| 9602.01 | 45081960201 | Yes (rural) | No |
| 9602.02 | 45081960202 | Yes (rural) | No |
| 9604 | 45081960400 | Yes (rural) | Yes |
Spartanburg County: 25 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 203.01 | 45083020301 | Yes (rural) | Yes |
| 204 | 45083020400 | Yes (rural) | Yes |
| 205 | 45083020500 | No | Yes |
| 207.01 | 45083020701 | Yes (rural) | No |
| 207.02 | 45083020702 | Yes (rural) | Yes |
| 208 | 45083020800 | Yes (rural) | Partly |
| 210.01 | 45083021001 | Yes (rural) | No |
| 211 | 45083021100 | Yes (rural) | No |
| 215 | 45083021500 | Yes (rural) | No |
| 216 | 45083021600 | Yes (rural) | No |
| 217 | 45083021700 | Yes (rural) | No |
| 218.04 | 45083021804 | Yes (rural) | No |
| 218.05 | 45083021805 | Yes (rural) | No |
| 218.06 | 45083021806 | Yes (rural) | No |
| 219.03 | 45083021903 | Yes (rural) | No |
| 220.04 | 45083022004 | Yes (rural) | No |
| 222.02 | 45083022202 | Yes (rural) | No |
| 223.03 | 45083022303 | Yes (rural) | No |
| 223.05 | 45083022305 | Yes (rural) | No |
| 224.07 | 45083022407 | Yes (rural) | No |
| 224.08 | 45083022408 | Yes (rural) | No |
| 226 | 45083022600 | Yes (rural) | No |
| 231.04 | 45083023104 | Yes (rural) | No |
| 232.02 | 45083023202 | No | Yes |
| 233.02 | 45083023302 | Yes | Partly |
| 236.02 | 45083023602 | Yes (rural) | No |
| 237 | 45083023700 | Yes (rural) | No |
Sumter County: 10 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 45085000100 | Yes (rural) | No |
| 4.02 | 45085000402 | Yes (rural) | No |
| 5 | 45085000500 | Yes (rural) | No |
| 6 | 45085000600 | No | Yes |
| 7 | 45085000700 | Yes (rural) | No |
| 8 | 45085000800 | Yes (rural) | No |
| 11 | 45085001100 | Yes (rural) | Yes |
| 13 | 45085001300 | Yes (rural) | Yes |
| 15 | 45085001500 | Yes (rural) | No |
| 16 | 45085001600 | Yes (rural) | No |
| 18.04 | 45085001804 | Yes (rural) | No |
Union County: 5 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 301 | 45087030100 | No | Yes |
| 302 | 45087030200 | Yes (rural) | No |
| 303 | 45087030300 | Yes (rural) | No |
| 304.02 | 45087030402 | Yes (rural) | No |
| 305 | 45087030500 | Yes (rural) | No |
| 309 | 45087030900 | Yes (rural) | No |
Williamsburg County: 8 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9701 | 45089970100 | Yes (rural) | No |
| 9703 | 45089970300 | Yes (rural) | No |
| 9704 | 45089970400 | Yes (rural) | No |
| 9705.01 | 45089970501 | Yes (rural) | Yes |
| 9705.02 | 45089970502 | Yes (rural) | Yes |
| 9706.01 | 45089970601 | Yes (rural) | Yes |
| 9706.02 | 45089970602 | No | Yes |
| 9708.01 | 45089970801 | Yes (rural) | No |
| 9709 | 45089970900 | Yes (rural) | No |
York County: 8 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 602 | 45091060200 | Yes | Yes |
| 603 | 45091060300 | Yes | Yes |
| 604.01 | 45091060401 | Yes | Yes |
| 605.01 | 45091060501 | Yes | Yes |
| 605.02 | 45091060502 | Yes | No |
| 606 | 45091060600 | Yes | No |
| 616.01 | 45091061601 | Yes (rural) | No |
| 616.02 | 45091061602 | Yes (rural) | No |
Qualified Opportunity Funds investing in South Carolina
3 Qualified Opportunity Funds with stated investment activity in South Carolina. Each profile lists sponsor, focus, and contact details.
Get notified when Treasury certifies South Carolina's OZ 2.0 nominations
One email the moment South Carolina's governor submits nominations to Treasury. One more when Treasury certifies.
South Carolina Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has South Carolina nominated?
South Carolina nominated 112 census tracts, according to SC Commerce (September 23, 2026).
How many census tracts in South Carolina are eligible for Opportunity Zone 2.0?
445 tracts, of which 326 are rural in the IRS Rev. Proc. 2026-14 appendix. Eligibility is set by federal low-income criteria; only nominated and certified tracts become Opportunity Zones.
How many tracts can South Carolina nominate?
Up to 112. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).
Who chooses South Carolina's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them. In South Carolina, the South Carolina Department of Commerce runs the state process.
Are South Carolina's nominated tracts official Opportunity Zones yet?
Not yet. Treasury must certify them. Under Rev. Proc. 2026-14, its consideration period ends by November 27, 2026 at the latest (extendable to December 28, 2026 at the state's request), and designations take effect January 1, 2027.
When was South Carolina's community nomination deadline?
South Carolina's published community/local input deadline was June 1, 2026. That is the state's internal window, separate from the federal deadline.
Do rural Opportunity Zones in South Carolina get a bigger tax break?
Yes. Under OZ 2.0, gains invested in a qualified rural opportunity fund get a 30% basis step-up after five years instead of 10%, per IRS Notice 2026-55. South Carolina has 326 rural eligible tracts in the IRS appendix.
Data as of October 12, 2026 · South Carolina data last changed Oct 1, 2026 · How we source this