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.
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.
All 67 counties with designated Opportunity Zones in Alabama