Current Opportunity Zones
61
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
49
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
25
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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Nevada's OZ 2.0 map is final. 49 tracts are designated, effective January 1, 2027, replacing the 61 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated Nevada 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 Nevada tract on the 2027 list.
Nevada has 61 designated Qualified Opportunity Zones across 10 counties, with the largest concentrations in Clark County (Las Vegas) and Washoe County (Reno). Nevada's OZ program reflects the state's highly urbanized population distribution, the vast majority of residents and zones are concentrated in the Las Vegas and Reno metros, with a handful of rural designations in more remote counties.
Las Vegas OZs have attracted significant investor interest, particularly in multifamily housing and mixed-use development in North Las Vegas and transitional neighborhoods on the east side of the Las Vegas Valley. Reno's zones have benefited from the city's dramatic economic transformation, driven by Tesla's Gigafactory, Amazon, and a growing technology ecosystem, with strong demand for industrial, logistics, and workforce housing investment. Nevada's zero state income tax and business-friendly environment amplify the federal OZ incentive for investors.
All OZ 1.0 designations remain in effect through December 31, 2028. Nevada's population growth, in-migration from California, and logistics expansion continue to drive strong OZ investment fundamentals in both major metros.
| View | |||||
|---|---|---|---|---|---|
| Clark County | 45 | 27 | 5 | 13 | View |
| Washoe County | 9 | 8 | 1 | 6 | View |
| Lyon County | 2 | 4 | 8 | 2 | View |
| Carson City | 1 | 1 | 0 | 1 | View |
| Churchill County | 1 | 1 | 1 | 1 | View |
| Elko County | 1 | 2 | 2 | 1 | View |
| Nye County | 1 | 4 | 6 | 1 | View |
| Storey County | 1 | 0 | 0 | 1 | View |
| Total | 61 | 47 | 23 | 26 |
All 8 counties with designated Opportunity Zones in Nevada