Gov. Kelly Ayotte announced on Oct 27, 2026 that Treasury approved 25 of New Hampshire’s 53 eligible tracts for OZ 2.0, in all 10 counties. No Treasury, IRS or CDFI Fund list is published yet.
Opportunity Zone 2.0 is now a permanent part of the tax code, with a new round of zones every 10 years. The first OZ 2.0 round starts January 1, 2027, and New Hampshire has announced its result.
On October 27, 2026, Gov. Kelly Ayotte announced that the U.S. Department of the Treasury approved 25 New Hampshire census tracts for OZ 2.0. In the governor’s release, the 25 were “Selected from 53 eligible tracts statewide,” “span all 10 New Hampshire counties,” and include “17 of the 25 tracts located in designated rural communities.” The release says they “take effect January 1, 2027, and remain active through December 31, 2036,” and that “Existing OZ 1.0 designations remain in effect through December 31, 2028.”
“Opportunity Zones are an important tool to attract new investment, create good-paying jobs, and bring more housing to New Hampshire,” Ayotte said in the release. “These 25 designated areas represent tremendous opportunities to strengthen our economy and support growth in rural communities across our state.”
The release also says New Hampshire’s Department of Business and Economic Affairs (BEA) “will launch a second series of community briefings and implementation workshops” for municipal leaders, local economic development officials and prospective investors.
The Center Square reported the announcement the same day. It noted that New Hampshire “is among 22 states and jurisdictions that submitted a list of proposed opportunity zones to the Treasury for consideration,” and that “It wasn’t clear on Tuesday how many other states have received approval.”
What’s not published yet. As of October 28, 2026, Treasury, the IRS and the CDFI Fund have not published an OZ 2.0 zone list, for New Hampshire or any other state. Until they do, the approval rests on the governor’s announcement. OZI will update when a federal list is out. Nationwide, Treasury’s September 2026 data counts 25,461 eligible tracts.
Track every state’s OZ 2.0 filing on the tracker. The OZ 2.0 checker gives an estimate of whether a tract, city or address will qualify for OZ 2.0, which starts Jan 1, 2027. Browse the New Hampshire zone page for the full tract list.
Sources. NH Governor’s office release, “Governor Announces Federal Approval of 25 Opportunity Zone 2.0 Designations,” Oct 27, 2026 (quoted above) · The Center Square, “Treasury approves New Hampshire opportunity zones,” Oct 27, 2026 · Treasury OZ 2.0 eligible-tract data, Sept 23, 2026 (XLSX) · NH Governor’s office, OZ 2.0 selected tracts (PDF)
Original reporting by the OpportunityZoneInvest 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.
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