Opportunity Zones are specific census tracts (roughly 20% of each state) nominated by the governor of each state that qualify for investment in business or property through Opportunity Funds.
Browse our map below to see designated Opportunity Zones across the country.
Qualified Opportunity Funds are unique investment vehicles that enable investors to take advantage of new tax incentives incorporated invest in businesses and property located in Opportunity Zones.
By investing in a qualified opportunity fund investors have the ability to temporarily defer their original capital gain until 2026, or when their opportunity fund investment sells.
Investors can also reduce their capital gains expense through a 10% step-up basis if their investment is held for 5 years, and an additional 5% step up basis if held for 7 years.
If an Opportunity Fund investment is held for at least 10 years investors can permanently exclude 100% of the gain generated from their investment in the fund from taxes.