Current Opportunity Zones
135
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
113
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
326
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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South Carolina's OZ 2.0 map is final. 113 tracts are designated, effective January 1, 2027, replacing the 135 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated South 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 South Carolina tract on the 2027 list.
South Carolina has 135 designated Qualified Opportunity Zones across all 46 counties, with concentrations in Richland County (Columbia), Charleston County, and Greenville County. South Carolina's OZ program spans its growing coastal and Upstate metros, the I-95 corridor, and a large number of rural Lowcountry and Pee Dee region communities.
Charleston's OZs have attracted investor interest driven by the city's tourism economy, Port of Charleston expansion, and strong in-migration trends. Greenville's zones offer Upstate South Carolina's most active OZ investment market, with BMW and Michelin's manufacturing presence and the city's downtown revitalization driving demand for workforce housing and mixed-use development. Columbia's zones cover the state capital's urban core, with anchor demand from the University of South Carolina, state government employment, and Fort Jackson. Rural South Carolina's Lowcountry and Pee Dee zones present agricultural and rural housing investment opportunities in communities with significant historical economic distress.
All OZ 1.0 designations remain in effect through December 31, 2028. South Carolina's manufacturing growth, tourism economy, and coastal population boom provide strong long-term OZ investment fundamentals.
All 46 counties with designated Opportunity Zones in South Carolina