Spreadsheet of all Opportunity Zones
Opportunity Zones are a federal program designed to spur investment in low-income census tracts. They were created by the Tax Cuts and Jobs Act of 2017 to encourage new projects and businesses in the places that need it most.
Investors put eligible capital gains into a Qualified Opportunity Fund (QOF). In exchange, they can temporarily defer tax on those gains, and long-term investors can avoid tax on the fund's growth.
Under the IRS rules for the original program, you generally have 180 days to invest an eligible gain in a QOF. Gains deferred under those rules must be recognized by December 31, 2026, at the latest.
The bigger benefit comes from holding on. If you hold a QOF investment for at least 10 years, you can elect to step up its basis to fair market value, which means no capital gains tax on the appreciation.
Each state nominated its zones from a list of eligible low-income census tracts, and the U.S. Treasury certified the selections in 2018. The number of zones each state could designate was capped by law.
The program is no longer temporary. The One Big Beautiful Bill Act made the Opportunity Zone tax incentive permanent, and the first new round of zone designations takes effect on Jan. 1, 2027, with new rounds every 10 years.
Finding a downloadable list of all the Opportunity Zones in the US is surprisingly hard, but we've got you covered. The link below includes every Opportunity Zone designated by the US Treasury in the original 2018 round. It's in .xlsx format, so you can open it in Microsoft Excel or upload it to Google Sheets.
Because a new round of zones starts in 2027, check the CDFI Fund's Opportunity Zones page for the official current list before you invest. Opportunity Zone rules are complex, so talk with a qualified tax professional about your situation.
If you would like to download a spreadsheet of all Opportunity Zones in Microsoft Excel format, click the link below.
DOWNLOAD ALL OPPORTUNITY ZONES IN EXCEL FORMAT
Sources
- Opportunity zones frequently asked questions, Internal Revenue Service
- Treasury, IRS provide guidance to States for nominating census tracts as qualified opportunity zones under the One, Big, Beautiful Bill, Internal Revenue Service
- Opportunity Zones Resources, CDFI Fund, U.S. Department of the Treasury
