Alabama Opportunity Zones

    158 zones67 counties

    Current Opportunity Zones

    158

    Designated through December 31, 2028

    OZ 2.0 Zones (2027 to 2036)

    141

    Designated by Treasury. Effective January 1, 2027.

    Rural Eligible

    302

    Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.

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    Alabama's OZ 2.0 map is final. 141 tracts are designated, effective January 1, 2027, replacing the 158 current zones, which remain in effect through December 31, 2028.

    This map opens on the official 2027 designated Alabama Opportunity Zones (deep blue), effective January 1, 2027, from the list Treasury published November 5, 2026. Use the Layers panel to see the original 2018 zones (gold, in effect through December 31, 2028), both maps together, or the non-final eligible pool. On the 2027 view, the rural toggle shows only tracts marked Rural on the official list. See every designated Alabama tract on the 2027 list.

    About Alabama Opportunity Zones

    Alabama has 158 designated Qualified Opportunity Zones spread across all 67 counties, covering a mix of urban cores and rural communities throughout the state. Jefferson County, home to Birmingham, leads with the highest concentration of zones, followed by Mobile and Montgomery counties. The state's zones reflect Alabama's economic geography, from legacy industrial corridors in the north to agricultural communities in the Black Belt region.

    Investment activity in Alabama's OZs has been strongest in Birmingham and Huntsville, where workforce housing, mixed-use redevelopment, and technology-adjacent commercial projects have attracted Qualified Opportunity Fund capital. Huntsville's growth as a defense and aerospace hub has drawn particular interest in adjacent opportunity zones. Rural zones in the Black Belt present compelling opportunities for patient capital focused on agricultural infrastructure and community development.

    All current OZ 1.0 designations remain in effect through December 31, 2028. Alabama's low cost basis across most zones, combined with the federal tax incentives of the program, positions the state as an underexplored market for investors seeking strong risk-adjusted returns.

    Find a County

    Alabama Counties by Zone Count

    View
    Jefferson County282518View
    Mobile County141034View
    Montgomery County121014View
    Madison County101035View
    Tuscaloosa County101005View
    Lee County7404View
    Baldwin County6345View
    Calhoun County31160View
    Limestone County3181View
    Macon County32111View
    Covington County2170View
    Cullman County2142View
    Elmore County2132View
    Lauderdale County2271View
    Marion County2151View
    Autauga County1120View
    Barbour County1171View
    Bibb County1141View
    Blount County1141View
    Bullock County1141View
    Butler County1161View
    Chambers County1161View
    Cherokee County1121View
    Chilton County1111View
    Choctaw County1121View
    Clarke County1150View
    Clay County1120View
    Cleburne County1001View
    Coffee County1170View
    Colbert County1261View
    Conecuh County1140View
    Coosa County1110View
    Crenshaw County1120View
    Dale County1150View
    Dallas County11150View
    DeKalb County11130View
    Escambia County1161View
    Etowah County11130View
    Fayette County1130View
    Franklin County1171View
    Geneva County1120View
    Greene County1140View
    Hale County1131View
    Henry County1120View
    Houston County1300View
    Jackson County1171View
    Lamar County1121View
    Lawrence County1121View
    Lowndes County1131View
    Marengo County1161View
    Marshall County1261View
    Monroe County1150View
    Morgan County1530View
    Perry County1131View
    Pickens County1130View
    Pike County1141View
    Randolph County1131View
    Russell County1100View
    Shelby County1111View
    St. Clair County1141View
    Sumter County1141View
    Talladega County11120View
    Tallapoosa County1141View
    Walker County11111View
    Washington County1110View
    Wilcox County1140View
    Winston County1131View
    Total15814130272

    All 67 counties with designated Opportunity Zones in Alabama

    Frequently Asked Questions