Current Opportunity Zones
27
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
25
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
36
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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New Hampshire's OZ 2.0 map is final. 25 tracts are designated, effective January 1, 2027, replacing the 27 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated New Hampshire 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 New Hampshire tract on the 2027 list.
New Hampshire has 27 designated Qualified Opportunity Zones across all 10 counties, concentrated in its post-industrial mill cities, Manchester, Nashua, Concord, and Berlin. New Hampshire's OZ program is compact but strategically located, with many zones sitting within commuting distance of the Boston metro and benefiting from the state's zero income tax and zero sales tax environment.
Manchester and Nashua OZs have attracted the most investor attention, driven by strong commuter demand from Boston, rising rents, and ongoing revitalization of historic mill buildings along the Merrimack River. Manchester's Millyard district, a 1.5 million square foot complex of historic brick industrial buildings, sits within or adjacent to OZ-designated areas and has seen significant mixed-use redevelopment interest. Concord and northern New Hampshire's zones offer a quieter investment landscape with workforce housing and small commercial opportunities.
All OZ 1.0 designations remain in effect through December 31, 2028. New Hampshire's no-income-tax, no-sales-tax environment layered over the federal OZ incentive creates a compelling tax efficiency stack for investors deploying capital in the state.
| View | |||||
|---|---|---|---|---|---|
| Coos County | 5 | 4 | 7 | 1 | View |
| Strafford County | 5 | 5 | 7 | 2 | View |
| Grafton County | 3 | 3 | 4 | 3 | View |
| Hillsborough County | 3 | 6 | 0 | 2 | View |
| Rockingham County | 3 | 2 | 2 | 1 | View |
| Carroll County | 2 | 1 | 4 | 2 | View |
| Merrimack County | 2 | 1 | 3 | 2 | View |
| Sullivan County | 2 | 1 | 4 | 1 | View |
| Belknap County | 1 | 1 | 2 | 1 | View |
| Cheshire County | 1 | 1 | 3 | 1 | View |
| Total | 27 | 25 | 36 | 16 |
All 10 counties with designated Opportunity Zones in New Hampshire