Massachusetts Opportunity Zones 2.0
As of October 11, 2026, Massachusetts has nominated 104 census tracts for Opportunity Zone 2.0, according to Mass.gov (EOED) (announced Oct 2, 2026). It has 414 eligible tracts and a computed cap of 104. Treasury certification will settle the final count; certified zones take effect January 1, 2027.
Massachusetts has 414 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.
Current status
Filed: 104 tracts nominated (state count) · Oct 2, 2026. Status as of October 11, 2026.
Pending Treasury certification. Mass.gov says the Healey-Driscoll Administration nominated 104 census tracts across 46 municipalities on October 2, 2026, and counts 414 eligible tracts with a cap of 104.
Eligible: 414 tracts (58 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 104 (25%, rounded up). The original IRS appendix lists 410 Massachusetts tracts (cap 103); the state cites the higher Treasury figure.
Sources: Mass.gov (EOED) · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Massachusetts OZ 2.0 Selection Process
Massachusetts has filed. The Executive Office of Economic Development (EOED) ran the 2026 designation through a dedicated Opportunity Zone program page, an interactive MassGIS map of eligible census tracts, a downloadable 2026 eligible-tract list, and a Community Feedback Form for investors, developers, community organizations, and the public.
The Commonwealth designated 138 Opportunity Zones across 79 municipalities in 2018. Under OBBBA's tightened low-income tests — median family income below 70% of MSA AMI, or a poverty rate above 20% and median family income below 125% AMI — 410 census tracts now qualify, and the governor may nominate about 103 of them under the 25% federal cap. Contiguous-tract designations are no longer allowed. New zones take effect January 1, 2027 and last ten years.
What the state filed: The state's 2026 Opportunity Zone program page says EOED and the Executive Office of Housing and Livable Communities (EOHLC) evaluated proposed tracts on project readiness, local support and alignment with Administration priorities such as housing production, transit-oriented development, downtown revitalization and job creation. On October 2, 2026, the Administration nominated 104 census tracts across 46 municipalities to Treasury, which the state expects to certify later this fall. Mass.gov now counts 414 eligible tracts and a cap of 104 under updated federal criteria; the Rev. Proc. 2026-14 appendix this map uses lists 410 eligible (cap 103). Treasury certification will settle the final count. Designations take effect January 1, 2027 and run through December 31, 2036.
What a reader can do now:
- See the nominated tracts on the state's interactive map and searchable table on the program page.
- Check tract eligibility on the MassGIS eligible-tracts map (2018 designations are a separate layer).
- Nominated is not designated: wait for Treasury certification before underwriting a 2027 OZ 2.0 deal on a specific tract.
Sources: 2026 Massachusetts Opportunity Zone Program (EOED); MassGIS eligible-tracts map.
Where Massachusetts is in the process
Massachusetts OZ 2.0 eligible census tracts by county
The full list of 410 Massachusetts census tracts on the OZ 2.0 eligibility list (IRS Rev. Proc. 2026-14 appendix), grouped by county across 13 counties. Each entry shows the tract number and its 11-digit Census GEOID. If a tract is not listed here, it is not eligible for OZ 2.0 designation.
Eligible is not designated. The governor can nominate up to 104 of these tracts (the 25% cap). Mass.gov says the Commonwealth could nominate up to 104 of 414 eligible tracts under updated federal criteria; the Rev. Proc. 2026-14 appendix we map lists 410 eligible (cap 103). Treasury certification will settle the final count. The federal nomination window closed September 28, 2026 (New Jersey is using the extension to October 28), and certified OZ 2.0 designations take effect January 1, 2027. See which states have filed on the OZ 2.0 nomination tracker, check exact boundaries on the eligible-tract map, and read how to plan an OZ investment for January 2027.
Suffolk County — 112 eligible tracts
Tract 1.02 (25025000102) · Tract 2.02 (25025000202) · Tract 4.01 (25025000401) · Tract 6.03 (25025000603) · Tract 6.04 (25025000604) · Tract 7.01 (25025000701) · Tract 7.03 (25025000703) · Tract 7.04 (25025000704) · Tract 8.04 (25025000804) · Tract 8.05 (25025000805) · Tract 8.06 (25025000806) · Tract 8.07 (25025000807) · Tract 101.03 (25025010103) · Tract 102.04 (25025010204) · Tract 102.05 (25025010205) · Tract 102.06 (25025010206) · Tract 104.03 (25025010403) · Tract 104.04 (25025010404) · Tract 104.05 (25025010405) · Tract 104.08 (25025010408) · Tract 402 (25025040200) · Tract 408.01 (25025040801) · Tract 501.01 (25025050101) · Tract 502 (25025050200) · Tract 503 (25025050300) · Tract 504 (25025050400) · Tract 506 (25025050600) · Tract 507 (25025050700) · Tract 509.01 (25025050901) · Tract 511.01 (25025051101) · Tract 607 (25025060700) · Tract 611.01 (25025061101) · Tract 701.02 (25025070102) · Tract 701.03 (25025070103) · Tract 702.01 (25025070201) · Tract 702.02 (25025070202) · Tract 704.02 (25025070402) · Tract 705.02 (25025070502) · Tract 708.01 (25025070801) · Tract 709.01 (25025070901) · Tract 711.01 (25025071101) · Tract 712.01 (25025071201) · Tract 801 (25025080100) · Tract 803 (25025080300) · Tract 804.01 (25025080401) · Tract 805 (25025080500) · Tract 806.01 (25025080601) · Tract 808.01 (25025080801) · Tract 809 (25025080900) · Tract 810.01 (25025081001) · Tract 811.02 (25025081102) · Tract 812 (25025081200) · Tract 813.01 (25025081301) · Tract 813.02 (25025081302) · Tract 814 (25025081400) · Tract 815 (25025081500) · Tract 817 (25025081700) · Tract 818 (25025081800) · Tract 819 (25025081900) · Tract 820 (25025082000) · Tract 821 (25025082100) · Tract 901 (25025090100) · Tract 902 (25025090200) · Tract 903 (25025090300) · Tract 904 (25025090400) · Tract 906 (25025090600) · Tract 909.01 (25025090901) · Tract 910.01 (25025091001) · Tract 912 (25025091200) · Tract 913 (25025091300) · Tract 914 (25025091400) · Tract 915 (25025091500) · Tract 916 (25025091600) · Tract 917 (25025091700) · Tract 918 (25025091800) · Tract 919 (25025091900) · Tract 920 (25025092000) · Tract 921.01 (25025092101) · Tract 923 (25025092300) · Tract 924 (25025092400) · Tract 1001 (25025100100) · Tract 1002 (25025100200) · Tract 1003 (25025100300) · Tract 1005 (25025100500) · Tract 1010.01 (25025101001) · Tract 1010.02 (25025101002) · Tract 1011.02 (25025101102) · Tract 1101.04 (25025110104) · Tract 1304.06 (25025130406) · Tract 1401.06 (25025140106) · Tract 1403 (25025140300) · Tract 1601.02 (25025160102) · Tract 1601.03 (25025160103) · Tract 1602 (25025160200) · Tract 1604 (25025160400) · Tract 1605.01 (25025160501) · Tract 1605.02 (25025160502) · Tract 1606.02 (25025160602) · Tract 1701.01 (25025170101) · Tract 1701.02 (25025170102) · Tract 1702 (25025170200) · Tract 1703.02 (25025170302) · Tract 1704 (25025170400) · Tract 1705.03 (25025170503) · Tract 1705.04 (25025170504) · Tract 1707.01 (25025170701) · Tract 1707.02 (25025170702) · Tract 1708 (25025170800) · Tract 9801.01 (25025980101) · Tract 9803 (25025980300) · Tract 9807 (25025980700) · Tract 9811 (25025981100)
Essex County — 56 eligible tracts (3 rural)
Tract 2021.03 (25009202103) · Tract 2041.01 (25009204101) · Tract 2043 (25009204300) · Tract 2047.01 (25009204701) · Tract 2047.02 (25009204702) · Tract 2051 (25009205100) · Tract 2055 (25009205500) · Tract 2056 (25009205600) · Tract 2057 (25009205700) · Tract 2058 (25009205800) · Tract 2059 (25009205900) · Tract 2060 (25009206000) · Tract 2061 (25009206100) · Tract 2062 (25009206200) · Tract 2064 (25009206400) · Tract 2065 (25009206500) · Tract 2066 (25009206600) · Tract 2067 (25009206700) · Tract 2068 (25009206800) · Tract 2069 (25009206900) · Tract 2070 (25009207000) · Tract 2071 (25009207100) · Tract 2072 (25009207200) · Tract 2107 (25009210700) · Tract 2108 (25009210800) · Tract 2109 (25009210900) · Tract 2173 (25009217300) · Tract 2174.01 (25009217401) · Tract 2174.02 (25009217402) · Tract 2214 (25009221400) rural · Tract 2215 (25009221500) rural · Tract 2216 (25009221600) rural · Tract 2501 (25009250100) · Tract 2503 (25009250300) · Tract 2504 (25009250400) · Tract 2505 (25009250500) · Tract 2506 (25009250600) · Tract 2507 (25009250700) · Tract 2508 (25009250800) · Tract 2509 (25009250900) · Tract 2510 (25009251000) · Tract 2511 (25009251100) · Tract 2512 (25009251200) · Tract 2513 (25009251300) · Tract 2514 (25009251400) · Tract 2515 (25009251500) · Tract 2516 (25009251600) · Tract 2517 (25009251700) · Tract 2518 (25009251800) · Tract 2532.02 (25009253202) · Tract 2601 (25009260100) · Tract 2602 (25009260200) · Tract 2607 (25009260700) · Tract 2608 (25009260800) · Tract 2609 (25009260900) · Tract 2664 (25009266400)
Middlesex County — 49 eligible tracts
Tract 3101.01 (25017310101) · Tract 3101.02 (25017310102) · Tract 3102 (25017310200) · Tract 3103 (25017310300) · Tract 3104 (25017310400) · Tract 3105 (25017310500) · Tract 3107 (25017310700) · Tract 3111 (25017311100) · Tract 3112 (25017311200) · Tract 3113 (25017311300) · Tract 3118 (25017311800) · Tract 3119 (25017311900) · Tract 3120 (25017312000) · Tract 3121 (25017312100) · Tract 3122 (25017312200) · Tract 3124 (25017312400) · Tract 3141.02 (25017314102) · Tract 3213.01 (25017321301) · Tract 3400 (25017340000) · Tract 3412 (25017341200) · Tract 3418 (25017341800) · Tract 3419.01 (25017341901) · Tract 3419.04 (25017341904) · Tract 3421.02 (25017342102) · Tract 3422.01 (25017342201) · Tract 3424.01 (25017342401) · Tract 3424.02 (25017342402) · Tract 3425.01 (25017342501) · Tract 3425.02 (25017342502) · Tract 3426 (25017342600) · Tract 3501.08 (25017350108) · Tract 3506 (25017350600) · Tract 3507.02 (25017350702) · Tract 3515 (25017351500) · Tract 3522 (25017352200) · Tract 3524 (25017352400) · Tract 3526 (25017352600) · Tract 3531.02 (25017353102) · Tract 3539 (25017353900) · Tract 3549.02 (25017354902) · Tract 3689.02 (25017368902) · Tract 3703.02 (25017370302) · Tract 3831.01 (25017383101) · Tract 3831.02 (25017383102) · Tract 3833 (25017383300) · Tract 3834.01 (25017383401) · Tract 3834.02 (25017383402) · Tract 3835.01 (25017383501) · Tract 3883 (25017388300)
Worcester County — 49 eligible tracts (21 rural)
Tract 7011.02 (25027701102) rural · Tract 7031 (25027703100) rural · Tract 7032 (25027703200) rural · Tract 7071 (25027707100) rural · Tract 7072 (25027707200) rural · Tract 7073 (25027707300) rural · Tract 7074 (25027707400) rural · Tract 7094 (25027709400) rural · Tract 7096 (25027709600) rural · Tract 7105 (25027710500) rural · Tract 7106.01 (25027710601) rural · Tract 7106.02 (25027710602) rural · Tract 7107 (25027710700) rural · Tract 7108 (25027710800) rural · Tract 7110 (25027711000) rural · Tract 7262 (25027726200) rural · Tract 7304.01 (25027730401) · Tract 7304.02 (25027730402) · Tract 7305 (25027730500) · Tract 7310.01 (25027731001) · Tract 7310.02 (25027731002) · Tract 7312.03 (25027731203) · Tract 7312.04 (25027731204) · Tract 7313 (25027731300) · Tract 7314 (25027731400) · Tract 7315 (25027731500) · Tract 7316.01 (25027731601) · Tract 7317 (25027731700) · Tract 7318.01 (25027731801) · Tract 7318.02 (25027731802) · Tract 7319 (25027731900) · Tract 7320.01 (25027732001) · Tract 7320.02 (25027732002) · Tract 7322.03 (25027732203) · Tract 7323.01 (25027732301) · Tract 7323.02 (25027732302) · Tract 7324 (25027732400) · Tract 7325 (25027732500) · Tract 7326 (25027732600) · Tract 7327 (25027732700) · Tract 7329.01 (25027732901) · Tract 7330 (25027733000) · Tract 7392.01 (25027739201) · Tract 7443 (25027744300) · Tract 7542 (25027754200) rural · Tract 7543 (25027754300) rural · Tract 7551 (25027755100) rural · Tract 7572 (25027757200) rural · Tract 7573 (25027757300) rural
Bristol County — 46 eligible tracts
Tract 6136 (25005613600) · Tract 6138 (25005613800) · Tract 6140 (25005614000) · Tract 6141.01 (25005614101) · Tract 6314 (25005631400) · Tract 6316 (25005631600) · Tract 6402.01 (25005640201) · Tract 6402.02 (25005640202) · Tract 6405 (25005640500) · Tract 6406 (25005640600) · Tract 6407 (25005640700) · Tract 6408 (25005640800) · Tract 6409.01 (25005640901) · Tract 6410 (25005641000) · Tract 6411.01 (25005641101) · Tract 6412 (25005641200) · Tract 6413 (25005641300) · Tract 6414 (25005641400) · Tract 6415 (25005641500) · Tract 6417 (25005641700) · Tract 6418 (25005641800) · Tract 6419 (25005641900) · Tract 6420 (25005642000) · Tract 6421 (25005642100) · Tract 6501.02 (25005650102) · Tract 6504 (25005650400) · Tract 6505 (25005650500) · Tract 6506 (25005650600) · Tract 6507 (25005650700) · Tract 6508 (25005650800) · Tract 6509 (25005650900) · Tract 6510.02 (25005651002) · Tract 6511 (25005651100) · Tract 6512 (25005651200) · Tract 6513 (25005651300) · Tract 6516 (25005651600) · Tract 6517 (25005651700) · Tract 6518 (25005651800) · Tract 6519 (25005651900) · Tract 6520 (25005652000) · Tract 6522 (25005652200) · Tract 6523 (25005652300) · Tract 6524 (25005652400) · Tract 6525 (25005652500) · Tract 6526 (25005652600) · Tract 6527 (25005652700)
Hampden County — 41 eligible tracts (1 rural)
Tract 8001.01 (25013800101) · Tract 8001.02 (25013800102) · Tract 8004 (25013800400) · Tract 8006 (25013800600) · Tract 8007 (25013800700) · Tract 8008 (25013800800) · Tract 8009 (25013800900) · Tract 8011.01 (25013801101) · Tract 8012 (25013801200) · Tract 8013 (25013801300) · Tract 8014.01 (25013801401) · Tract 8015.02 (25013801502) · Tract 8015.03 (25013801503) · Tract 8016.02 (25013801602) · Tract 8016.05 (25013801605) · Tract 8017 (25013801700) · Tract 8018 (25013801800) · Tract 8019.01 (25013801901) · Tract 8019.02 (25013801902) · Tract 8020 (25013802000) · Tract 8021.01 (25013802101) · Tract 8022 (25013802200) · Tract 8023 (25013802300) · Tract 8026.01 (25013802601) · Tract 8106.01 (25013810601) · Tract 8107 (25013810700) · Tract 8108 (25013810800) · Tract 8109.01 (25013810901) · Tract 8111.02 (25013811102) · Tract 8114 (25013811400) · Tract 8115 (25013811500) · Tract 8116 (25013811600) · Tract 8117 (25013811700) · Tract 8118 (25013811800) · Tract 8120.01 (25013812001) · Tract 8120.02 (25013812002) · Tract 8121.03 (25013812103) · Tract 8121.04 (25013812104) · Tract 8122.01 (25013812201) · Tract 8123 (25013812300) · Tract 8127.02 (25013812702) rural
Plymouth County — 22 eligible tracts (6 rural)
Tract 5061.03 (25023506103) · Tract 5103 (25023510300) · Tract 5104 (25023510400) · Tract 5105.01 (25023510501) · Tract 5105.03 (25023510503) · Tract 5105.04 (25023510504) · Tract 5105.05 (25023510505) · Tract 5108 (25023510800) · Tract 5109 (25023510900) · Tract 5110 (25023511000) · Tract 5112 (25023511200) · Tract 5113.01 (25023511301) · Tract 5114 (25023511400) · Tract 5115 (25023511500) · Tract 5116.01 (25023511601) · Tract 5302 (25023530200) rural · Tract 5303 (25023530300) rural · Tract 5421.01 (25023542101) rural · Tract 5422 (25023542200) rural · Tract 5423.02 (25023542302) rural · Tract 5451 (25023545100) rural · Tract 9802 (25023980200)
Norfolk County — 8 eligible tracts
Tract 4021.02 (25021402102) · Tract 4135 (25021413500) · Tract 4178.02 (25021417802) · Tract 4179.01 (25021417901) · Tract 4198 (25021419800) · Tract 4223.03 (25021422303) · Tract 4563.01 (25021456301) · Tract 4563.02 (25021456302)
Berkshire County — 7 eligible tracts (7 rural)
Tract 9001 (25003900100) rural · Tract 9002 (25003900200) rural · Tract 9006 (25003900600) rural · Tract 9009 (25003900900) rural · Tract 9213 (25003921300) rural · Tract 9214 (25003921400) rural · Tract 9353 (25003935300) rural
Franklin County — 7 eligible tracts (7 rural)
Tract 405.01 (25011040501) rural · Tract 405.02 (25011040502) rural · Tract 407.01 (25011040701) rural · Tract 412 (25011041200) rural · Tract 413.01 (25011041301) rural · Tract 413.02 (25011041302) rural · Tract 414 (25011041400) rural
Barnstable County — 6 eligible tracts (6 rural)
Tract 106 (25001010600) rural · Tract 125.02 (25001012502) rural · Tract 126.01 (25001012601) rural · Tract 141 (25001014100) rural · Tract 148 (25001014800) rural · Tract 153 (25001015300) rural
Hampshire County — 6 eligible tracts (6 rural)
Tract 8201.02 (25015820102) rural · Tract 8203 (25015820300) rural · Tract 8204 (25015820400) rural · Tract 8205 (25015820500) rural · Tract 8206 (25015820600) rural · Tract 8219.03 (25015821903) rural
Nantucket County — 1 eligible tract (1 rural)
Tract 9503.07 (25019950307) rural
Top cities in Massachusetts
Qualified Opportunity Funds investing in Massachusetts
3 Qualified Opportunity Funds with stated investment activity in Massachusetts. Each profile lists sponsor, focus, and contact details.
Get notified when Treasury certifies Massachusetts's OZ 2.0 nominations
One email the moment Massachusetts's governor submits nominations to Treasury. One more when Treasury certifies.
Massachusetts Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Massachusetts nominated?
Massachusetts nominated 104 census tracts, according to Mass.gov (EOED) (October 2, 2026). Mass.gov says the Commonwealth could nominate up to 104 of 414 eligible tracts under updated federal criteria; the Rev. Proc. 2026-14 appendix we map lists 410 eligible (cap 103). Treasury certification will settle the final count.
How many census tracts in Massachusetts are eligible for Opportunity Zone 2.0?
414 tracts, of which 58 are rural in the IRS Rev. Proc. 2026-14 appendix. Eligibility is set by federal low-income criteria; only nominated and certified tracts become Opportunity Zones. The IRS appendix lists 410; Massachusetts cites the higher Treasury figure.
How many tracts can Massachusetts nominate?
Up to 104. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).
Who chooses Massachusetts's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them. In Massachusetts, the Executive Office of Economic Development (EOED) runs the state process.
Are Massachusetts's nominated tracts official Opportunity Zones yet?
Not yet. Treasury must certify them. Under Rev. Proc. 2026-14, its consideration period ends by November 27, 2026 at the latest (extendable to December 28, 2026 at the state's request), and designations take effect January 1, 2027.
When was Massachusetts's community nomination deadline?
Massachusetts's published community/local input deadline was Closed — governor nominated 104 tracts Oct 2, 2026. That is the state's internal window, separate from the federal deadline.
Do rural Opportunity Zones in Massachusetts get a bigger tax break?
Yes. Under OZ 2.0, gains invested in a qualified rural opportunity fund get a 30% basis step-up after five years instead of 10%, per IRS Notice 2026-55. Massachusetts has 58 rural eligible tracts in the IRS appendix.
Data as of October 11, 2026 · Massachusetts data last changed Oct 10, 2026 · How we source this