Current Opportunity Zones
62
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
44
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
58
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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Iowa's OZ 2.0 map is final. 44 tracts are designated, effective January 1, 2027, replacing the 62 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated Iowa 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 Iowa tract on the 2027 list.
Iowa has 62 designated Qualified Opportunity Zones across 46 counties, with concentrations in Polk County (Des Moines), Linn County (Cedar Rapids), and Black Hawk County (Waterloo). Iowa's OZ footprint covers both its urban core neighborhoods and a significant number of rural and small-town communities across the state's agricultural heartland.
Des Moines has emerged as one of the more active Midwestern OZ markets, driven by the city's growing insurance, financial services, and technology sectors and rising demand for urban housing. Cedar Rapids and Waterloo offer lower-cost workforce housing and light industrial opportunities. Iowa's rural zones span a range of agricultural and small-town communities with distinct development needs and investment profiles.
All OZ 1.0 designations remain in effect through December 31, 2028. Iowa's stable economy, low unemployment, and central location make its OZ markets an accessible entry point for investors new to the program.
| View | |||||
|---|---|---|---|---|---|
| Johnson County | 4 | 2 | 0 | 3 | View |
| Black Hawk County | 3 | 3 | 0 | 1 | View |
| Des Moines County | 3 | 2 | 3 | 1 | View |
| Lee County | 3 | 1 | 3 | 1 | View |
| Linn County | 3 | 3 | 0 | 0 | View |
| Polk County | 3 | 4 | 0 | 0 | View |
| Woodbury County | 3 | 3 | 0 | 0 | View |
| Appanoose County | 2 | 1 | 3 | 1 | View |
| Cass County | 2 | 1 | 1 | 1 | View |
| Clinton County | 2 | 1 | 3 | 0 | View |
| Decatur County | 2 | 0 | 2 | 0 | View |
| Dubuque County | 2 | 2 | 0 | 0 | View |
| Muscatine County | 2 | 1 | 3 | 1 | View |
| Pottawattamie County | 2 | 2 | 0 | 0 | View |
| Scott County | 2 | 2 | 0 | 0 | View |
| Benton County | 1 | 0 | 0 | 1 | View |
| Buena Vista County | 1 | 0 | 0 | 1 | View |
| Calhoun County | 1 | 0 | 0 | 1 | View |
| Cerro Gordo County | 1 | 1 | 1 | 1 | View |
| Cherokee County | 1 | 0 | 0 | 1 | View |
| Crawford County | 1 | 1 | 1 | 1 | View |
| Dallas County | 1 | 0 | 0 | 1 | View |
| Davis County | 1 | 0 | 0 | 1 | View |
| Emmet County | 1 | 0 | 0 | 1 | View |
| Floyd County | 1 | 0 | 0 | 1 | View |
| Hamilton County | 1 | 0 | 0 | 1 | View |
| Ida County | 1 | 0 | 0 | 1 | View |
| Jackson County | 1 | 1 | 1 | 0 | View |
| Lucas County | 1 | 0 | 1 | 0 | View |
| Madison County | 1 | 0 | 0 | 1 | View |
| Marshall County | 1 | 1 | 3 | 0 | View |
| Page County | 1 | 1 | 2 | 1 | View |
| Plymouth County | 1 | 0 | 0 | 1 | View |
| Pocahontas County | 1 | 0 | 1 | 0 | View |
| Poweshiek County | 1 | 0 | 0 | 1 | View |
| Shelby County | 1 | 1 | 1 | 0 | View |
| Union County | 1 | 0 | 1 | 1 | View |
| Webster County | 1 | 0 | 2 | 0 | View |
| Worth County | 1 | 0 | 0 | 1 | View |
| Total | 62 | 34 | 32 | 27 |
All 39 counties with designated Opportunity Zones in Iowa