Boston Opportunity Zones

Boston sits within Massachusetts, which has filed its OZ 2.0 nominations: 104 tracts submitted to Treasury on October 2, 2026, per the Mass.gov (EOED). These are nominations, not certified zones: they await Treasury certification, and certified zones take effect January 1, 2027. Details: Massachusetts nominates 104 OZ 2.0 tracts: Boston has 18, full list public and the OZ 2.0 nomination tracker. Massachusetts has 414 census tracts eligible under OZ 2.0.

114 eligible tracts fall in Boston's constituent county (Suffolk County) per the IRS Rev. Proc. 2026-14 appendix — the same county totals shown on the state page. OZ 2.0's tightened eligibility criteria — median family income at or below 70% of the state/metro reference (down from 80% under OZ 1.0), with the contiguous-tract option eliminated — means fewer Boston neighborhoods qualify than under the 2018 OZ 1.0 map. How states choose OZ 2.0 tracts →

For investors targeting Boston, the OZ 2.0 tax benefits — rolling 5-year deferral, 10% basis step-up (or 30% for Rural QROFs in qualifying rural tracts), and 100% federal-tax-free exclusion of QOF appreciation after a 10-year hold — apply to investments made on or after January 1, 2027. See the full OZ 1.0 vs 2.0 comparison →

What Boston's demographics imply: with a median household income of $89,212 and a 17.6% poverty rate, Boston is likely to keep a meaningful share of Opportunity Zone tracts in higher-poverty census areas, while higher-income neighborhoods that qualified through the contiguous-tract pathway under OZ 1.0 will lose zone status under OZ 2.0.