The US Treasury and IRS have designated 6,576 new opportunity zones across all states and territories, effective 1 January 2027 for 10 years, including 2,594 rural areas eligible for enhanced tax incentives to encourage private investment in economically distressed communities.
The US Treasury Department and Internal Revenue Service (IRS) announced 6,576 new opportunity zones on 5 November 2026. The zones cover all 50 states, US territories, and Washington, DC. They take effect on 1 January 2027 and will stay in place for 10 years. Their aim is to draw private money into economically distressed communities.
Of the new zones, 2,594 are in rural areas that qualify for stronger tax incentives under the law.
How the zone program works
Opportunity zones are census tracts marked by high poverty and weak economic activity. Investors who put money into qualifying projects in these areas may receive preferential tax treatment. The program started under the 2017 tax law and became permanent under President Donald Trump’s Working Families Tax Cuts. Treasury says the program has already generated more than USD 110 billion in private investment.
How the zones were selected
The nomination process began on 1 July. States, US territories, and the District of Columbia chose eligible census tracts for review. Treasury and the IRS first identified 25,332 eligible tracts, including 8,334 rural tracts. The final list includes about one quarter of those eligible tracts.
What happens next
Treasury has published a full list and map of the newly designated zones. The data includes poverty rates and median family income for each tract. Treasury Secretary Scott Bessent said the Working Families Tax Cuts gave investors, entrepreneurs, and local leaders the long-term stability they need to commit capital to overlooked communities.
