Current Opportunity Zones
32
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
25
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
74
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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Maine's OZ 2.0 map is final. 25 tracts are designated, effective January 1, 2027, replacing the 32 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated Maine 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 Maine tract on the 2027 list.
Maine has 32 designated Qualified Opportunity Zones across 12 counties, with concentrations in Cumberland County (Portland), Penobscot County (Bangor), and Androscoggin County (Lewiston-Auburn). Maine's OZ program covers both its growing southern coastal cities and a number of rural inland communities facing longstanding economic challenges.
Portland's OZs have benefited from the city's remarkable economic resurgence, one of the strongest small-city turnarounds in the Northeast, with investment in multifamily housing, boutique hospitality, and mixed-use development in neighborhoods adjacent to the Old Port and Bayside. Lewiston-Auburn's zones offer a different profile: post-industrial redevelopment opportunities in a market experiencing a notable immigrant community-driven revitalization. Bangor and rural county zones span a range of small-town and forestry-region investment opportunities.
All OZ 1.0 designations remain in effect through December 31, 2028. Maine's growing outdoor recreation economy, remote work migration, and strong quality-of-life reputation are driving increasing investor attention to its urban and coastal OZ markets.
| View | |||||
|---|---|---|---|---|---|
| Penobscot County | 7 | 6 | 14 | 4 | View |
| Aroostook County | 4 | 3 | 9 | 4 | View |
| Cumberland County | 4 | 4 | 4 | 2 | View |
| Oxford County | 3 | 2 | 7 | 1 | View |
| Washington County | 3 | 1 | 3 | 2 | View |
| Androscoggin County | 2 | 3 | 9 | 1 | View |
| Kennebec County | 2 | 2 | 6 | 0 | View |
| Somerset County | 2 | 1 | 6 | 2 | View |
| Hancock County | 1 | 0 | 0 | 1 | View |
| Piscataquis County | 1 | 1 | 6 | 0 | View |
| Sagadahoc County | 1 | 0 | 0 | 1 | View |
| Waldo County | 1 | 0 | 0 | 1 | View |
| York County | 1 | 2 | 7 | 1 | View |
| Total | 32 | 25 | 71 | 20 |
All 13 counties with designated Opportunity Zones in Maine