Current Opportunity Zones
46
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
37
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
30
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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Utah's OZ 2.0 map is final. 37 tracts are designated, effective January 1, 2027, replacing the 46 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated Utah 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 Utah tract on the 2027 list.
Utah has 46 designated Qualified Opportunity Zones across 21 counties, with concentrations in Salt Lake County, Utah County (Provo/Orem), and Weber County (Ogden). Utah's OZ program is compact relative to its population, reflecting the state's relatively lower poverty rate and high income levels. Zones are concentrated in the Wasatch Front urban corridor and in rural communities in southern and eastern Utah.
Salt Lake City's OZs have attracted multifamily housing and mixed-use investment driven by Utah's extraordinary population growth, consistently among the fastest-growing states in the nation, and the Silicon Slopes technology economy. Ogden's zones offer post-industrial redevelopment opportunities in a market experiencing revitalization anchored by Weber State University and outdoor recreation economy employment. Utah's rural southern zones span communities near national parks with growing tourism and short-term rental investment activity.
All OZ 1.0 designations remain in effect through December 31, 2028. Utah's business climate, quality of life, and sustained in-migration make its OZ markets among the most fundamentally sound in the Mountain West.
| View | |||||
|---|---|---|---|---|---|
| Salt Lake County | 15 | 11 | 0 | 8 | View |
| Utah County | 5 | 7 | 0 | 3 | View |
| Weber County | 5 | 3 | 0 | 0 | View |
| Davis County | 3 | 2 | 0 | 1 | View |
| Box Elder County | 2 | 1 | 2 | 1 | View |
| Cache County | 2 | 3 | 0 | 0 | View |
| Iron County | 2 | 2 | 7 | 2 | View |
| Washington County | 2 | 1 | 1 | 1 | View |
| Beaver County | 1 | 0 | 0 | 1 | View |
| Carbon County | 1 | 1 | 3 | 0 | View |
| Duchesne County | 1 | 1 | 1 | 1 | View |
| Garfield County | 1 | 0 | 0 | 1 | View |
| Grand County | 1 | 1 | 1 | 1 | View |
| Millard County | 1 | 0 | 0 | 1 | View |
| San Juan County | 1 | 0 | 2 | 0 | View |
| Sanpete County | 1 | 1 | 5 | 1 | View |
| Sevier County | 1 | 0 | 1 | 1 | View |
| Tooele County | 1 | 1 | 3 | 1 | View |
| Total | 46 | 35 | 26 | 24 |
All 18 counties with designated Opportunity Zones in Utah