Current Opportunity Zones
25
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
25
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
35
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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South Dakota's OZ 2.0 map is final. 25 tracts are designated, effective January 1, 2027, replacing the 25 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated South Dakota 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 Dakota tract on the 2027 list.
South Dakota has 25 designated Qualified Opportunity Zones across 12 counties, with concentrations in Minnehaha County (Sioux Falls), Pennington County (Rapid City), and several tribal counties on the Pine Ridge, Rosebud, and Standing Rock reservations. South Dakota's OZ program is small but covers meaningful economic geography across the state's two major cities and its Native American communities.
Sioux Falls' OZs offer workforce housing and light commercial investment opportunities in one of the Midwest's most economically dynamic mid-sized cities, consistently ranked among the best places to do business in the nation. Rapid City's zones present similar smaller-scale opportunities anchored by tourism to Mount Rushmore and the Black Hills. South Dakota's tribal county zones represent significant impact investing opportunities in some of the most economically distressed communities in the United States, particularly on the Pine Ridge and Rosebud reservations.
All OZ 1.0 designations remain in effect through December 31, 2028. South Dakota's zero state income tax, zero corporate income tax, and pro-business regulatory environment amplify the federal OZ incentive for investors.
| View | |||||
|---|---|---|---|---|---|
| Minnehaha County | 4 | 4 | 0 | 3 | View |
| Pennington County | 4 | 4 | 1 | 2 | View |
| Beadle County | 2 | 1 | 1 | 1 | View |
| Yankton County | 2 | 0 | 0 | 2 | View |
| Brookings County | 1 | 1 | 3 | 0 | View |
| Brown County | 1 | 1 | 1 | 0 | View |
| Brule County | 1 | 0 | 0 | 1 | View |
| Charles Mix County | 1 | 1 | 2 | 0 | View |
| Clay County | 1 | 1 | 2 | 0 | View |
| Codington County | 1 | 1 | 1 | 1 | View |
| County 113 | 1 | 0 | 0 | 1 | View |
| Dewey County | 1 | 1 | 2 | 0 | View |
| Lake County | 1 | 1 | 1 | 1 | View |
| Lyman County | 1 | 1 | 1 | 0 | View |
| Roberts County | 1 | 1 | 2 | 0 | View |
| Todd County | 1 | 1 | 2 | 0 | View |
| Tripp County | 1 | 1 | 1 | 0 | View |
| Total | 25 | 20 | 20 | 12 |
All 17 counties with designated Opportunity Zones in South Dakota