Lehigh County, Pennsylvania Opportunity Zone census tracts

Updated October 14, 2026

Lehigh County, Pennsylvania has 27 census tracts eligible for OZ 2.0, 1 rural (eligible), and 6 2020 tracts fully or partly in a current (2018) Opportunity Zone. Pennsylvania has not filed its OZ 2.0 nominations yet. Sources: IRS Rev. Proc. 2026-14 appendix (eligibility) and the CDFI Fund 2018 list (current zones).

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1.01	42077000101	Yes	No	Pending: state has not filed
1.02	42077000102	Yes	No	Pending: state has not filed
4	42077000400	Yes	No	Pending: state has not filed
5	42077000500	Yes	No	Pending: state has not filed
6	42077000600	Yes	No	Pending: state has not filed
7	42077000700	Yes	No	Pending: state has not filed
8	42077000800	Yes	No	Pending: state has not filed
9	42077000900	Yes	No	Pending: state has not filed
10	42077001000	Yes	Yes	Pending: state has not filed
12	42077001200	Yes	No	Pending: state has not filed
14.01	42077001401	Yes	Yes	Pending: state has not filed
15.01	42077001501	Yes	Yes	Pending: state has not filed
15.02	42077001502	Yes	No	Pending: state has not filed
16	42077001600	Yes	No	Pending: state has not filed
17	42077001700	Yes	No	Pending: state has not filed
18	42077001800	Yes	Yes	Pending: state has not filed
19	42077001900	Yes	No	Pending: state has not filed
20	42077002000	Yes	No	Pending: state has not filed
21	42077002100	Yes	No	Pending: state has not filed
51	42077005100	Yes (rural)	No	Pending: state has not filed
57.02	42077005702	Yes	No	Pending: state has not filed
57.03	42077005703	Yes	No	Pending: state has not filed
59.02	42077005902	Yes	No	Pending: state has not filed
91	42077009100	No	Yes	Not eligible
94	42077009400	Yes	No	Pending: state has not filed
96.01	42077009601	Yes	No	Pending: state has not filed
96.02	42077009602	Yes	No	Pending: state has not filed
97	42077009700	Yes	Yes	Pending: state has not filed

Check a street address with the OZ 2.0 eligibility checker · All Pennsylvania counties · Pennsylvania OZ 2.0 page · Nomination tracker

FAQ

Which Lehigh County, Pennsylvania census tracts are Opportunity Zones?

Is an eligible tract an Opportunity Zone?

Not yet. Eligible tracts can be nominated by the governor; certified OZ 2.0 designations take effect January 1, 2027. Current (2018) zones remain in effect through December 31, 2026 for new investments under the original rules.

2018 zones were matched from 2010 to 2020 tracts (how we match). Not tax advice.