Current Opportunity Zones
85
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
78
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
216
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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Arkansas's OZ 2.0 map is final. 78 tracts are designated, effective January 1, 2027, replacing the 85 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated Arkansas 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 Arkansas tract on the 2027 list.
Arkansas has 85 designated Qualified Opportunity Zones spanning 75 counties, with a mix of urban zones in Little Rock and Fort Smith and a large number of rural designations across the Delta, Ozarks, and River Valley regions. The state's OZ footprint reflects its economic geography, a diverse landscape of agricultural communities, small manufacturing towns, and growing mid-sized cities.
Investment activity has been most notable in the Little Rock metro, where workforce housing and mixed-use projects have attracted Qualified Opportunity Fund capital. Northwest Arkansas, anchored by the Walmart ecosystem in Bentonville, represents an emerging OZ market as that corridor continues to attract corporate relocations and population growth. Rural Delta zones present opportunities for agricultural and community development capital.
All OZ 1.0 designations remain in effect through December 31, 2028. Arkansas's low land costs, growing logistics sector, and central U.S. location make it an increasingly attractive state for investors seeking lower-cost OZ markets with strong fundamental drivers.
All 49 counties with designated Opportunity Zones in Arkansas