Current Opportunity Zones
144
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
137
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
381
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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Kentucky's OZ 2.0 map is final. 137 tracts are designated, effective January 1, 2027, replacing the 144 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated Kentucky 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 Kentucky tract on the 2027 list.
Kentucky has 144 designated Qualified Opportunity Zones across 96 counties, with concentrations in Jefferson County (Louisville), Fayette County (Lexington), and several eastern Kentucky counties with significant economic distress. Kentucky's OZ program covers both its urban metros and a large swath of rural Appalachian communities in the eastern part of the state.
Louisville OZs have attracted multifamily housing and mixed-use investment driven by the city's growing logistics, healthcare, and bourbon economy sectors. Lexington's zones offer urban core redevelopment opportunities adjacent to the University of Kentucky. Eastern Kentucky's Appalachian zones represent some of the most economically distressed designations in the nation, with distinct opportunities for energy transition investment, outdoor recreation development, and rural broadband and infrastructure projects.
All OZ 1.0 designations remain in effect through December 31, 2028. Kentucky's bourbon and tourism economy, logistics hub status, and Appalachian energy transition narrative provide diverse investment themes across the state's OZ portfolio.
All 84 counties with designated Opportunity Zones in Kentucky