Current Opportunity Zones
427
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
342
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
284
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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Florida's OZ 2.0 map is final. 342 tracts are designated, effective January 1, 2027, replacing the 427 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated Florida 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 Florida tract on the 2027 list.
Florida has 427 Qualified Opportunity Zones spanning all 67 counties, from the Panhandle to the Florida Keys. Zones are concentrated in the state's major metros, Miami-Dade County leads with 67 designated zones, followed by Duval County (21) and Broward County (30). Roughly 350,000 commercial properties statewide fall within designated OZ boundaries, representing approximately 12% of Florida's total commercial property inventory.
Florida's OZ landscape spans a wide range of investment opportunities, from urban infill and mixed-use redevelopment in Miami, Orlando, and Jacksonville, to rural agricultural and workforce housing projects in inland counties. The state's strong population growth, business-friendly tax environment, and lack of state income tax make it a consistently active market for Qualified Opportunity Fund deployment.
Current Opportunity Zones (OZ 1.0) remain designated through December 31, 2028. That date is not an investment deadline. Under IRS Notice 2026-40, interim guidance issued June 18, 2026, property acquired after December 31, 2026 in a zone that is not redesignated under OZ 2.0 generally will not qualify, with limited exceptions for projects covered by a working capital safe harbor plan adopted before 2027 and for ordinary-course replacement property. New investments starting in 2027 should generally look to OZ 2.0 zones.
All 67 counties with designated Opportunity Zones in Florida