Current Opportunity Zones
252
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
204
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
431
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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North Carolina's OZ 2.0 map is final. 204 tracts are designated, effective January 1, 2027, replacing the 252 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated North Carolina 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 North Carolina tract on the 2027 list.
North Carolina has 252 designated Qualified Opportunity Zones across all 100 counties, with the largest concentrations in Mecklenburg County (Charlotte), Guilford County (Greensboro), and Forsyth County (Winston-Salem). North Carolina's OZ program spans its fast-growing metro markets, mid-sized Piedmont cities, and a large number of rural eastern and western counties with significant economic distress.
Charlotte's OZs have attracted substantial Qualified Opportunity Fund investment in multifamily housing, mixed-use urban development, and industrial projects driven by the city's remarkable population and economic growth. The Research Triangle's zones, primarily in Durham and Wake counties, offer life science, technology, and urban housing investment opportunities in one of the nation's fastest-growing knowledge economy clusters. Western North Carolina's mountain communities and eastern rural counties offer lower-cost entry points with distinct agricultural, outdoor recreation, and community development investment themes.
All OZ 1.0 designations remain in effect through December 31, 2028. North Carolina's sustained in-migration, diverse economy, and improving urban cores across multiple metros make it one of the Southeast's premier OZ investment states.
All 100 counties with designated Opportunity Zones in North Carolina