Of the 6,576 Opportunity Zone 2.0 tracts on Treasury’s November 5, 2026 final list (sb0682), 2,594 are rural in the CDFI Fund file. Those rural QOZs take effect January 1, 2027.
Treasury designated 2,594 rural Opportunity Zone 2.0 tracts on its final list. Treasury press release sb0682 (November 5, 2026) says all 6,576 nominated tracts are Qualified Opportunity Zones effective January 1, 2027, and 2,594 of them are rural. The CDFI Fund final designations file carries the Rural QOZ flag used for that split (2,594 rural / 3,982 non-rural).
Why the rural flag matters. For investments after December 31, 2026, a qualified rural opportunity fund can claim a 30% basis step-up after five years, versus 10% for a standard fund — the same point Treasury and the national story flag. That is general information, not tax advice.
Where the rural tracts cluster. By rural tract count in the CDFI file, the largest tallies include Texas 184, North Carolina 126, New York 124, Georgia 118 and California 106. West Virginia’s 52 designated tracts are all rural. Full table: rural vs urban OZ 2.0.
Read next. Treasury designates all 6,576 Opportunity Zone 2.0 tracts on its final list · final list by state · map.
Sources. U.S. Treasury sb0682 (Nov 5, 2026) · CDFI Fund Opportunity Zones · CDFI final designations file
FAQ
How many rural OZ 2.0 tracts did Treasury designate?
2,594 rural tracts out of 6,576 designated QOZs, per Treasury press release sb0682 (November 5, 2026) and the CDFI Fund final designations file.
When do rural OZ 2.0 zones start?
Rural tracts designated on the final list take effect January 1, 2027, and run through December 31, 2036.
Where is the rural vs urban breakdown?
See Opportunity Zone Invest’s rural vs urban OZ 2.0 page for top rural-heavy states from the CDFI file, plus the national final-list story.
- home.treasury.gov, as of November 5, 2026
- cdfifund.gov (1), as of November 5, 2026
- cdfifund.gov (2), as of November 5, 2026
- opportunityzoneinvest.com (1), as of November 5, 2026
- opportunityzoneinvest.com (2), as of November 5, 2026
Original reporting by the Opportunity Zone Invest Editorial Team for Opportunity Zone Invest, an independent OZ 2.0 research site. Facts are drawn from the primary sources cited above per our editorial standards. Nothing here is tax, legal, or investment advice. Found an error? See our corrections policy or write to Opportunity Zone Invest.
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