QOZs were designed to encourage patient, long-term investments in certain low-income urban and rural communities throughout the U.S.by providing a powerful new tax incentive for investors with capital gains in the stock market, real estate, and other assets to reinvest those dollars into real estate and businesses located in QOZs through special private investment vehicles meeting the requirements of the TCJA called Qualified Opportunity Zone Funds (“QOFs”).

Opportunity Zones are low-income census tracts nominated by governors and certified by the U.S. Department of the Treasury into which investors can now put capital to work financing new projects and enterprises in exchange for certain federal capital gains tax advantages. The country now has over 8,700 Opportunity Zones in every state and territory that will last over a decade through the end of 2028. Per the Economic Innovation Group, QOZs have an average poverty rate of nearly 31%, an average median family income of only 59% of its area median, contain 1.6 million places of business, 24 million jobs, 35 million Americans, and represent nearly 18% of total U.S. land area. According to the Urban Institute, less than 4% of QOZs are at high risk of rapid socioeconomic change, displacement, or gentrification.

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Opportunity Zones offer investors the following incentives for putting their capital gains to work in low-income communities:




A temporary tax deferral for capital gains reinvested in an Opportunity Fund. The deferred gain must be recognized on the earlier of the date on which the opportunity zone investment is sold or December 31, 2026.

A step-up in basis for capital gains reinvested in an Opportunity Fund. The basis of the original investment is increased by 10% if the investment in the qualified opportunity zone fund is held by the taxpayer for at least 5 years, and by an additional 5% if held for at least 7 years, excluding up to 15% of the original gain from taxation.

A permanent exclusion from taxable income of capital gains from the sale or exchange of an investment in a qualified opportunity zone fund, if the investment is held for at least 10 years. (Note: this exclusion applies to the gains accrued from an investment in an Opportunity Fund, not the original gains).



This tool displays designated qualified Opportunity Zones as published by the CDFI Fund as of June 15, 2018. Opportunity Zones can be seen by searching for an address or zooming in on an area in the map. More information about designated census tracts can be viewed by clicking on the area.

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