Pending, no official count yet

New Hampshire Opportunity Zones 2.0

As of October 20, 2026, New Hampshire has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. New Hampshire has 53 eligible tracts on Treasury's September 2026 eligibility data and may nominate up to 25 (25%, rounded up, under IRS Rev. Proc. 2026-14). A state using the single 30-day extension must submit by October 28, 2026.

New Hampshire has 53 tracts eligible for Opportunity Zone 2.0 status. Track the selection process, deadlines, and nominations as they happen.

53
Eligible Tracts (OZ 2.0)
36
Rural eligible tracts
25
Nomination cap (max)
None published
Community Deadline
Median Household Income
$54,813
Median Home Value
$239,300
Avg Poverty Rate
15.1%
Filed
Pending, no official count yet

Current status

Have a gain to invest? Find your last day with the Opportunity Zone 180-day rule calculator, then model it in the Opportunity Zone calculator. Checking a property? Use the OZ 2.0 likelihood checker or the census tract lookup.

Pending, no official count yet (checked October 20, 2026).

We have not found an official New Hampshire or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.

Eligible: 53 tracts, 36 rural (eligible), per Treasury's September 2026 eligibility data; nomination cap: 25 (states with fewer than 100 eligible tracts may nominate 25, or all if fewer than 25). The federal nomination window closed September 28, 2026; a single 30-day extension runs through October 28, 2026 (IRS Rev. Proc. 2026-14).

Sources: IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker

Selection process background

New Hampshire OZ 2.0 Selection Process

New Hampshire has 53 census tracts eligible for OZ 2.0 nomination under OBBBA's updated low-income community criteria, per the IRS Rev. Proc. 2026-14 appendix. Under the federal cap, the governor may nominate up to 25 tracts.

We have not found a published New Hampshire OZ 2.0 selection process, community nomination window, or nominated-tract list from the state's lead agency. The federal nomination window closed September 28, 2026; states that have not filed may use a single 30-day extension through October 28, 2026 (IRS Rev. Proc. 2026-14). Certified OZ 2.0 zones take effect January 1, 2027.

If you're aware of an official New Hampshire announcement we've missed, please contact us.

Where New Hampshire is in the process

Criteria published
Complete
Community input
No public window found
Governor submits
Not yet confirmed (ext. to Oct 28, 2026)
Treasury certifies
Late 2026

New Hampshire census tracts list: Opportunity Zones by county

Every New Hampshire census tract that is either on the OZ 2.0 eligibility list (53 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's 2018 list has 27 New Hampshire tracts, numbered by the 2010 census. GEOIDs here are 2020-census tracts, so we matched the 2018 zones to 2020 tracts with the Census relationship file: they cover 35 2020 tracts fully and 0 partly (35 in this table). "Partly" means only part of the 2020 tract was in a 2018 zone (how we match).

Eligible doesn't mean certified. The governor can nominate up to 25 of these tracts (the 25% cap). The federal nomination window closed September 28, 2026 (a state that takes the single 30-day extension has until October 28), and certified OZ 2.0 zones 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.

Sortable New Hampshire tract list by county →

Belknap County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9658.0233001965802Yes (rural)No
965933001965900Yes (rural)No
966033001966000NoYes

Belknap County census tracts list (sortable table) →

Carroll County: 4 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9553.0133003955301Yes (rural)Yes
9553.0233003955302NoYes
9554.0133003955401NoYes
9554.0233003955402Yes (rural)Yes
9558.0233003955802Yes (rural)No
9559.0133003955901Yes (rural)No

Carroll County census tracts list (sortable table) →

Cheshire County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
971333005971300Yes (rural)No
9714.0333005971403Yes (rural)Yes
971633005971600Yes (rural)No

Cheshire County census tracts list (sortable table) →

Coos County: 7 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950133007950100Yes (rural)No
950233007950200Yes (rural)Yes
950333007950300Yes (rural)Yes
950433007950400Yes (rural)Yes
950533007950500NoYes
950633007950600Yes (rural)Yes
950733007950700Yes (rural)No
950833007950800Yes (rural)No

Coos County census tracts list (sortable table) →

Grafton County: 4 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9601.0133009960101Yes (rural)Yes
9601.0233009960102NoYes
9604.0133009960401NoYes
9604.0233009960402NoYes
9610.0133009961001Yes (rural)Yes
9610.0233009961002NoYes
9611.0133009961101Yes (rural)No
9612.0133009961201Yes (rural)No

Grafton County census tracts list (sortable table) →

Hillsborough County: 14 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
2.0233011000202YesNo
333011000300YesNo
1333011001300YesNo
1433011001400YesNo
1533011001500YesNo
1633011001600YesNo
1733011001700YesNo
1833011001800YesNo
2033011002000YesNo
2433011002400YesNo
102.0233011010202YesNo
10533011010500YesNo
10733011010700YesYes
108.0133011010801NoYes
108.0233011010802YesYes
200433011200400NoYes

Hillsborough County census tracts list (sortable table) →

Merrimack County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
32933013032900Yes (rural)No
35033013035000Yes (rural)No
430.0133013043001NoYes
430.0233013043002NoYes
44333013044300Yes (rural)No

Merrimack County census tracts list (sortable table) →

Rockingham County: 5 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
3433015003400YesNo
3533015003500YesYes
550.0233015055002Yes (rural)Yes
630.0133015063001NoYes
650.0833015065008YesNo
107433015107400Yes (rural)No

Rockingham County census tracts list (sortable table) →

Strafford County: 7 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
802.0333017080203Yes (rural)Yes
81433017081400Yes (rural)Yes
830.0133017083001Yes (rural)Yes
830.0233017083002Yes (rural)No
843.0133017084301Yes (rural)Yes
843.0233017084302Yes (rural)Yes
84433017084400NoYes
870.0133017087001Yes (rural)No

Strafford County census tracts list (sortable table) →

Sullivan County: 4 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9754.0133019975401NoYes
9754.0233019975402NoYes
975733019975700Yes (rural)No
975833019975800Yes (rural)Yes
9759.0133019975901Yes (rural)No
9759.0233019975902Yes (rural)No

Sullivan County census tracts list (sortable table) →

Get notified when New Hampshire files OZ 2.0 nominations

One email the moment New Hampshire's governor submits nominations to Treasury. One more when Treasury certifies.

New Hampshire Opportunity Zones 2.0: FAQ

How many Opportunity Zone 2.0 tracts has New Hampshire nominated?

No official count yet. As of October 20, 2026, we have not found a New Hampshire or Treasury source confirming a submitted OZ 2.0 nomination slate.

How many census tracts in New Hampshire are eligible for Opportunity Zone 2.0?

53 tracts, 36 rural (eligible), per Treasury's September 2026 eligibility data. Eligibility is set by federal low-income criteria; only nominated and certified tracts become Opportunity Zones.

How many tracts can New Hampshire nominate?

Up to 25. Under Rev. Proc. 2026-14 the cap is states with fewer than 100 eligible tracts may nominate 25 (all tracts if fewer than 25).

Who chooses New Hampshire's Opportunity Zones?

The governor nominates tracts to the U.S. Treasury, which certifies them.

What is the deadline for New Hampshire to submit nominations?

The 90-day federal nomination window closed September 28, 2026. A state may request a single 30-day extension, which ends October 28, 2026 at the latest (Rev. Proc. 2026-14).

Do rural Opportunity Zones in New Hampshire 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. New Hampshire has 36 rural eligible tracts, per Treasury's September 2026 eligibility data.

Data as of October 20, 2026 · New Hampshire data last changed Aug 14, 2026 · How we source this