Oklahoma Commerce announced on Oct 28, 2026 that 104 of Oklahoma’s 414 eligible tracts are nominated for OZ 2.0, the 25% maximum, in 47 counties. No Treasury, IRS or CDFI Fund list is published yet.
Oklahoma has nominated 104 census tracts for Opportunity Zone 2.0, the next round of opportunity zones, which starts January 1, 2027. The Oklahoma Department of Commerce announced the tracts on Oct 28, 2026, and its Federal Opportunity Zones page says “104 Oklahoma census tracts have been selected for nomination” and that Governor Kevin Stitt “submitted his nominations for Opportunity Zone to the U.S. Treasury.” Governor Stitt requested an extension; under IRS Rev. Proc. 2026-14, extended nominations are due by October 28, 2026.
104 is the most Oklahoma can pick. Treasury’s September 23, 2026 eligibility data lists 414 eligible Oklahoma tracts, and a state may nominate up to 25% of its eligible tracts (104 for Oklahoma). All 104 picks are on Treasury’s eligible list.
Where the 104 are. Oklahoma Commerce lists 31 tracts in the Oklahoma City metro area and 22 in the Tulsa metro area, plus 17 in the Southeast region, 15 in the Northeast, 11 in the Southwest and 8 in the Northwest. The state’s map puts the tracts in 47 counties, led by Oklahoma County (23) and Tulsa County (13). Treasury’s data classifies 57 of the 104 as rural.
How the state chose. Oklahoma Commerce says it took public input and focused on tracts in five categories: industrial parks and industrial opportunities, community desire for housing, shovel-ready sites and investment opportunities, potential partnerships with other governmental entities, and sales tax revenue generation.
Nominated, Treasury list not yet published. Treasury has not published an OZ 2.0 zone list, so OZI lists Oklahoma’s tracts as nominated until it does. OZ 2.0 zones 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 will qualify for OZ 2.0, which starts Jan 1, 2027. Browse the Oklahoma zone page for the full tract list.
Sources. Oklahoma Department of Commerce, “Oklahoma Unveils Opportunity Zones 2.0 Map” (Oct 28, 2026) · Oklahoma Department of Commerce, Federal Opportunity Zones (OZ 2.0 selected tracts) · Oklahoma Commerce OZ 2.0 map (104 tracts) · 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.
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