Summary
Treasury and the IRS have designated all 6,576 nominated census tracts, including 2,594 rural ones, as Qualified Opportunity Zones across all states, territories and DC. The designations start on 1 January 2027 and run for ten years, after the Opportunity Zone incentive was made permanent with extra rural benefits.
What it means for you
Investors with US capital gains, including NRIs and foreign investors, can now identify which areas qualify for Opportunity Zone deferral and exclusion from 2027.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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