Current Opportunity Zones
25
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
25
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
22
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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Delaware's OZ 2.0 map is final. 25 tracts are designated, effective January 1, 2027, replacing the 25 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated Delaware 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 Delaware tract on the 2027 list.
Delaware has 25 designated Qualified Opportunity Zones across its 3 counties, New Castle, Kent, and Sussex. The majority of zones are concentrated in Wilmington, the state's largest city, with additional zones in Dover and in rural areas of Kent and Sussex counties. Delaware's small geographic footprint belies a meaningful OZ opportunity set, particularly given its favorable corporate and tax environment.
Wilmington's OZs have attracted investment interest driven by the city's position as a major banking and financial services hub, its Amtrak access to Philadelphia and New York, and ongoing residential revitalization efforts in neighborhoods adjacent to the riverfront. Dover's zones offer workforce housing and light industrial opportunities in the state capital corridor. Sussex County's rural zones span coastal and agricultural communities with distinct development dynamics.
All OZ 1.0 designations remain in effect through December 31, 2028. Delaware's corporate-friendly legal environment, no sales tax, and proximity to major Mid-Atlantic markets make it an attractive backdrop for OZ fund structures and underlying investments.
| View | |||||
|---|---|---|---|---|---|
| New Castle County | 15 | 13 | 0 | 6 | View |
| Kent County | 5 | 5 | 8 | 1 | View |
| Sussex County | 5 | 7 | 14 | 1 | View |
| Total | 25 | 25 | 22 | 8 |
All 3 counties with designated Opportunity Zones in Delaware