Current Opportunity Zones
863
Designated through December 31, 2027
OZ 2.0 Zones (2027 to 2036)
178
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
243
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
Invest In This Zone
Find OZ Help
Connect with an OZ specialist →
Puerto Rico's OZ 2.0 map is final. 178 tracts are designated, effective January 1, 2027, replacing the 863 current zones, which remain in effect through December 31, 2027.
This map opens on the official 2027 designated Puerto Rico 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, 2027), 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 Puerto Rico tract on the 2027 list.
All 78 municipios with designated Opportunity Zones in Puerto Rico