Current Opportunity Zones
28
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
25
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
32
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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Idaho's OZ 2.0 map is final. 25 tracts are designated, effective January 1, 2027, replacing the 28 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated Idaho 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 Idaho tract on the 2027 list.
Idaho has 28 designated Qualified Opportunity Zones across 17 counties, with concentrations in Ada County (Boise), Twin Falls, and Pocatello, as well as rural designations across the state's agricultural and canyon regions. Idaho's rapid population growth, particularly in the Treasure Valley, has increased investor interest in the state's OZ markets significantly since 2020.
Boise-area OZs have attracted multifamily housing and mixed-use investment driven by the city's strong in-migration, job growth, and rising rents. Idaho's lower cost basis compared to neighboring western states has made it an attractive alternative for investors priced out of Portland, Seattle, and Salt Lake City markets. Rural zones in Twin Falls, Pocatello, and the Magic Valley offer workforce housing and agricultural support facility opportunities.
All OZ 1.0 designations remain in effect through December 31, 2028. Idaho's trajectory as one of the fastest-growing states in the nation, combined with its relatively affordable land prices, positions its OZ markets for continued investor interest.
| View | |||||
|---|---|---|---|---|---|
| Canyon County | 3 | 3 | 1 | 2 | View |
| Ada County | 2 | 7 | 0 | 1 | View |
| Clearwater County | 2 | 0 | 0 | 2 | View |
| Idaho County | 2 | 0 | 0 | 2 | View |
| Latah County | 2 | 2 | 4 | 1 | View |
| Twin Falls County | 2 | 1 | 1 | 1 | View |
| Adams County | 1 | 0 | 1 | 1 | View |
| Bannock County | 1 | 2 | 1 | 0 | View |
| Benewah County | 1 | 0 | 0 | 1 | View |
| Bonner County | 1 | 1 | 4 | 1 | View |
| Boundary County | 1 | 0 | 0 | 1 | View |
| Elmore County | 1 | 0 | 1 | 1 | View |
| Gooding County | 1 | 0 | 1 | 1 | View |
| Jerome County | 1 | 1 | 1 | 1 | View |
| Kootenai County | 1 | 2 | 0 | 1 | View |
| Lewis County | 1 | 0 | 2 | 0 | View |
| Minidoka County | 1 | 0 | 0 | 1 | View |
| Nez Perce County | 1 | 1 | 1 | 1 | View |
| Payette County | 1 | 0 | 0 | 1 | View |
| Shoshone County | 1 | 1 | 1 | 0 | View |
| Valley County | 1 | 0 | 0 | 1 | View |
| Total | 28 | 21 | 19 | 21 |
All 21 counties with designated Opportunity Zones in Idaho