Current Opportunity Zones
156
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
126
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
120
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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Indiana's OZ 2.0 map is final. 126 tracts are designated, effective January 1, 2027, replacing the 156 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated Indiana 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 Indiana tract on the 2027 list.
Indiana has 156 designated Qualified Opportunity Zones across 85 counties, with the largest concentrations in Marion County (Indianapolis), Lake County (Gary/Hammond), and Allen County (Fort Wayne). Indiana's OZ program spans a wide economic landscape, from the urban core neighborhoods of Indianapolis to the post-industrial communities of northwest Indiana's Calumet region and rural agricultural counties across the state.
Indianapolis OZs have been the most active in the state, attracting multifamily housing, mixed-use development, and life science-adjacent commercial investment driven by the city's growing economy and relatively affordable cost structure. Northwest Indiana's Calumet region offers industrial redevelopment opportunities tied to the ongoing transformation of the former steel corridor, with enhanced connectivity to Chicago via the South Shore Line expansion. Fort Wayne's zones present workforce housing and light industrial opportunities in a growing mid-sized market.
All OZ 1.0 designations remain in effect through December 31, 2028. Indiana's low cost of living, central location, and business-friendly tax environment make its OZ markets consistently attractive to value-oriented investors.
All 58 counties with designated Opportunity Zones in Indiana