Current Opportunity Zones
25
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
20
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
20
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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Guam's OZ 2.0 map is final. 20 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 Guam 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 Guam tract on the 2027 list.
| View | |||||
|---|---|---|---|---|---|
| County 010 | 25 | 20 | 20 | 15 | View |
| Total | 25 | 20 | 20 | 15 |
All 1 district with designated Opportunity Zones in Guam