Iowa Economic Development’s Opportunity Zones page, checked Oct 29, 2026, lists 44 Iowa tracts for Opportunity Zone 2.0, the 25% maximum of its 175 eligible tracts, in 28 counties, led by Polk (4). Treasury has not yet published its OZ 2.0 list.
Iowa has 44 census tracts nominated for Opportunity Zone 2.0, the next round of opportunity zones, which starts January 1, 2027. Iowa Economic Development’s Opportunity Zones page, checked Oct 29, 2026, lists 44 Iowa tracts for OZ 2.0 and links to the State of Iowa’s Opportunity Zones map, which shows all 44 tracts. Treasury has not yet published its OZ 2.0 list, so OZI lists Iowa’s tracts as nominated until it does.
44 is the most Iowa can pick. Treasury’s September 2026 eligibility data lists 175 eligible Iowa tracts, and a state may nominate up to 25% of its eligible tracts, rounded up, which is 44. All 44 tracts on the state’s map are on Treasury’s eligible list, and Treasury’s data classifies 21 of them as rural.
Where the tracts are. The 44 tracts are spread across 28 counties. Polk County has the most (4), followed by Black Hawk, Linn and Woodbury (3 each). By city, the state’s map lists three tracts each in Cedar Rapids and Sioux City and two each in Ames, Council Bluffs, Davenport, Des Moines, Dubuque and Waterloo, along with smaller cities and rural communities.
Nominated, awaiting Treasury review. If Treasury approves them, the tracts would take effect January 1, 2027. Nationwide, Treasury’s September 2026 data counts 25,461 eligible tracts.
Track every state’s OZ 2.0 nominations on the tracker. The OZ 2.0 checker gives an estimate of whether a tract, city or address is in an area nominated for OZ 2.0, pending Treasury’s final list. OZ 2.0 starts Jan 1, 2027. Browse the Iowa zone page or the Iowa tract list.
Sources. Iowa Economic Development, Opportunity Zones · State of Iowa Opportunity Zones map (44 tracts) · State of Iowa tract layer (44 features) · IRS Rev. Proc. 2026-14 (PDF) · Treasury OZ 2.0 eligible-tract data, Sept 23, 2026 (XLSX)
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.
OZ tools: Opportunity Zone calculator · OZ 2.0 likelihood checker · 180-day rule calculator · Form 8997 instructions · Form 8996 instructions · all tools
Track OZ 2.0 as it happens
One email when major Opportunity Zone 2.0 events happen — Treasury guidance, state filings, and rule changes.