Current Opportunity Zones
138
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
104
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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Massachusetts's OZ 2.0 map is final. 104 tracts are designated, effective January 1, 2027, replacing the 138 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated Massachusetts 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 Massachusetts tract on the 2027 list.
Massachusetts has 138 designated Qualified Opportunity Zones across 13 counties, with the largest concentrations in Suffolk County (Boston), Worcester, and Hampden County (Springfield). Massachusetts's OZ program is largely urban in character, with zones covering lower-income neighborhoods in Boston, Worcester, Springfield, Lowell, Brockton, and Fall River.
Boston-area OZs have attracted substantial Qualified Opportunity Fund investment, driven by the city's world-class research institutions, life sciences economy, and severe housing shortage. Zones in neighborhoods like Roxbury, Dorchester, and East Boston have seen significant multifamily and mixed-use investment activity. Worcester is emerging as one of New England's more active secondary OZ markets, benefiting from its growing biotech presence and rail connection to Boston. Springfield and the Pioneer Valley's zones offer lower-cost urban redevelopment opportunities in a market anchored by major hospitals and universities.
All OZ 1.0 designations remain in effect through December 31, 2028. Massachusetts's knowledge economy, dense urban markets, and strong institutional anchor tenants provide durable investment fundamentals across its OZ portfolio.
| View | |||||
|---|---|---|---|---|---|
| Essex County | 20 | 13 | 3 | 5 | View |
| Worcester County | 20 | 13 | 21 | 5 | View |
| Suffolk County | 18 | 23 | 0 | 4 | View |
| Middlesex County | 16 | 11 | 0 | 10 | View |
| Hampden County | 15 | 12 | 1 | 3 | View |
| Bristol County | 12 | 12 | 0 | 4 | View |
| Franklin County | 7 | 3 | 7 | 3 | View |
| Plymouth County | 7 | 5 | 6 | 4 | View |
| Barnstable County | 6 | 3 | 6 | 4 | View |
| Berkshire County | 6 | 3 | 7 | 2 | View |
| Hampshire County | 6 | 3 | 6 | 3 | View |
| Norfolk County | 5 | 3 | 0 | 4 | View |
| Total | 138 | 104 | 57 | 51 |
All 12 counties with designated Opportunity Zones in Massachusetts