Pending, no official count yet

Puerto Rico Opportunity Zones 2.0

As of November 2, 2026, we have not found an official source confirming how many tracts Puerto Rico has nominated for Opportunity Zone 2.0. Puerto Rico has 712 eligible tracts (243 rural) in Treasury's September 23, 2026 data and a nomination cap of 178 (computed from Rev. Proc. 2026-14 sec. 2.03(c)).

Puerto Rico has 712 census tracts eligible for Opportunity Zone 2.0. No official nomination count yet. Tract table, computed cap and sources.

712
Eligible Tracts (OZ 2.0)
243
Rural eligible tracts
178
Nomination cap (max, computed)
Pending
Nominations

Current status

Pending, no official count yet (checked November 2, 2026).

Puerto Rico: 712 eligible tracts (243 rural) per Treasury's Sep 23, 2026 eligible-tract data. We have not found an official Puerto Rico or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count. DDEC's OZ 2.0 notice asked developers, investors and municipalities to email proposed tracts by May 30, 2026 and says DDEC is working with the Puerto Rico Federal Affairs Administration on the nominations; DDEC has not published a nominated-tract list.

Eligible: 712 tracts, 243 rural, per Treasury's September 23, 2026 eligible-tract data. Nomination cap: 178, computed from Rev. Proc. 2026-14 sec. 2.03(c); it is a limit, not a count of tracts filed. Under Rev. Proc. 2026-14 sec. 2.03(d), Puerto Rico's Governor may nominate up to 25 percent of its eligible tracts starting July 1, 2026.

The federal nomination window closed September 28, 2026; a single 30-day extension ran through October 28, 2026 (IRS Rev. Proc. 2026-14). Nominations are not final zones until Treasury finalizes them.

Sources: Treasury's September 23, 2026 eligible-tract data · Puerto Rico DDEC: OZ 2.0 nomination notice · IRS Rev. Proc. 2026-14 · OZ 2.0 nomination tracker

Visit Puerto Rico Department of Economic Development and Commerce (DDEC) →

Puerto Rico eligible tracts for OZ 2.0

All 712 eligible tracts in Treasury's September 23, 2026 data. The poverty rate and population columns are from Treasury's file and the ACS 2020-2024 5-year estimates. Puerto Rico is not drawn on our map; use the likelihood checker to look up a tract.

Adjuntas Municipio: 6 OZ 2.0 eligible, 6 rural
TractGEOID (2020)RuralPoverty ratePopulation
956372001956300Yes56.1%3,571
956472001956400Yes52.5%2,312
956572001956500Yes64.2%2,461
956672001956600Yes65.3%2,363
956772001956700Yes50.7%1,928
956872001956800Yes67.9%5,325
Aguada Municipio: 9 OZ 2.0 eligible, 9 rural
TractGEOID (2020)RuralPoverty ratePopulation
430172003430100Yes49.3%4,937
430272003430200Yes46.7%4,434
430372003430300Yes52.8%2,893
4304.0172003430401Yes50.4%4,429
4304.0272003430402Yes48.1%3,930
4305.0172003430501Yes35.7%5,918
4305.0272003430502Yes53.9%3,776
4306.0172003430601Yes45.7%4,055
4306.0272003430602Yes41.7%3,386
Aguadilla Municipio: 10 OZ 2.0 eligible, 10 rural
TractGEOID (2020)RuralPoverty ratePopulation
400172005400100Yes47.2%5,877
400472005400400Yes46.9%3,097
400672005400600Yes80.1%2,288
400872005400800Yes66.4%947
400972005400900Yes63.3%2,393
4013.0172005401301Yes51.4%4,273
4013.0472005401304Yes53%4,386
4014.0172005401401Yes39.5%3,755
4014.0272005401402Yes35.3%4,484
401572005401500Yes64.4%2,786
Aguas Buenas Municipio: 6 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
230172007230100No43.5%3,004
230272007230200No36.6%5,252
230372007230300No59.3%3,019
230472007230400No52.4%4,517
2305.0172007230501No41.3%4,155
2305.0272007230502No44.3%3,667
Aibonito Municipio: 6 OZ 2.0 eligible, 5 rural
TractGEOID (2020)RuralPoverty ratePopulation
250172009250100No47.1%6,392
250272009250200Yes35%4,214
250372009250300Yes64.4%2,816
250472009250400Yes53.6%3,407
250572009250500Yes40.2%4,685
250672009250600Yes46.9%3,122
Añasco Municipio: 5 OZ 2.0 eligible, 5 rural
TractGEOID (2020)RuralPoverty ratePopulation
810172011810100Yes64.9%3,010
810372011810300Yes48.9%2,022
810472011810400Yes37.4%1,236
810672011810600Yes31.9%4,327
810772011810700Yes50.7%2,836
Arecibo Municipio: 22 OZ 2.0 eligible, 22 rural
TractGEOID (2020)RuralPoverty ratePopulation
3001.0172013300101Yes42.5%4,306
3001.0272013300102Yes27.3%6,753
300272013300200Yes52.6%3,614
3003.0172013300301Yes41.9%3,198
300472013300400Yes52.2%1,775
300572013300500Yes78.5%593
300772013300700Yes53.8%1,204
300872013300800Yes47.8%6,951
301172013301100Yes30.3%6,558
301272013301200Yes37.3%3,149
301372013301300Yes77.1%3,339
301472013301400Yes41.3%1,075
301572013301500Yes31.1%4,914
301672013301600Yes48.4%3,200
301772013301700Yes39.4%4,399
301872013301800Yes42.8%1,270
301972013301900Yes50.1%3,572
302072013302000Yes41.4%3,362
302172013302100Yes46.9%4,267
3022.0172013302201Yes74.4%1,631
3022.0272013302202Yes35.2%4,056
302372013302300Yes56.8%2,267
Arroyo Municipio: 4 OZ 2.0 eligible, 4 rural
TractGEOID (2020)RuralPoverty ratePopulation
2801.0172015280101Yes54.6%1,622
2801.0272015280102Yes57.1%4,422
2802.0172015280201Yes45.7%5,220
2802.0272015280202Yes54%4,077
Barceloneta Municipio: 4 OZ 2.0 eligible, 4 rural
TractGEOID (2020)RuralPoverty ratePopulation
590172017590100Yes35.7%6,812
590272017590200Yes51.4%3,396
590372017590300Yes48.4%7,545
590472017590400Yes33.9%4,741
Barranquitas Municipio: 6 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
9522.0172019952201No41.8%3,104
9522.0272019952202No46.5%5,558
9523.0172019952301No43.6%3,814
9523.0272019952302No52.3%6,162
952472019952400No72.3%2,981
952572019952500No42.7%7,435
Bayamón Municipio: 44 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
301.0372021030103No52.3%3,963
301.0572021030105No22.6%2,970
30772021030700No70.9%1,332
309.0172021030901No35.8%1,855
309.0272021030902No33.3%2,195
309.0472021030904No41%2,181
310.0572021031005No51.1%3,018
310.2172021031021No32%3,449
310.3472021031034No48.7%3,373
310.3572021031035No45.6%3,172
311.0172021031101No29.6%3,302
311.1372021031113No24.3%3,115
311.1472021031114No66.3%3,143
311.2172021031121No29%3,387
311.2272021031122No37.9%3,049
311.2372021031123No48.7%2,554
311.2472021031124No34.3%1,745
311.2572021031125No20.7%2,634
312.0172021031201No52.3%3,118
312.0272021031202No33.6%1,724
313.0472021031304No34.8%2,051
313.0672021031306No38.5%3,620
314.0172021031401No34.5%1,949
314.0272021031402No47.7%2,644
314.0372021031403No29.3%2,422
315.0272021031502No43.5%1,893
315.0372021031503No26.8%1,945
316.1172021031611No53.5%2,313
316.1272021031612No53.9%4,873
316.2172021031621No24.8%2,254
316.2272021031622No44.5%3,147
316.3272021031632No36.8%2,336
316.4172021031641No43%1,901
316.5172021031651No34.9%2,018
317.0272021031702No42%3,831
317.0372021031703No40%2,615
317.0472021031704No40.7%4,624
31872021031800No26.2%5,784
31972021031900No29.3%4,307
32072021032000No40.4%1,405
32172021032100No56.1%1,826
32272021032200No24.5%1,985
323.0172021032301No21.2%2,463
323.0272021032302No49.5%2,033
Cabo Rojo Municipio: 6 OZ 2.0 eligible, 1 rural
TractGEOID (2020)RuralPoverty ratePopulation
8301.0172023830101No40.9%4,226
830472023830400No50.3%5,220
8305.0472023830504No56.7%3,539
8306.0572023830605No39.1%3,253
8306.0772023830607No34.7%2,864
8306.0872023830608Yes73.3%1,565
Caguas Municipio: 27 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
200272025200200No42.5%3,683
200472025200400No25.2%3,077
200572025200500No42.8%4,989
200672025200600No51.8%3,811
200872025200800No38.4%2,297
200972025200900No80.1%2,021
201072025201000No52.1%1,587
201272025201200No60.2%2,839
201372025201300No44.2%2,787
201472025201400No57.1%2,226
201572025201500No28.8%2,251
201672025201600No70.8%2,738
201772025201700No53.8%2,140
201872025201800No51.7%2,584
201972025201900No31.8%1,165
202072025202000No37.4%3,050
202172025202100No35.6%3,513
202272025202200No41.3%1,902
202372025202300No32%3,371
2024.0272025202402No25.9%5,520
2024.0372025202403No54.7%3,740
2024.0472025202404No34%4,436
202572025202500No28.2%4,174
2026.0172025202601No38%5,249
2027.0172025202701No36.7%4,998
2027.0272025202702No37.5%4,098
202872025202800No42.5%2,418
Camuy Municipio: 7 OZ 2.0 eligible, 7 rural
TractGEOID (2020)RuralPoverty ratePopulation
320172027320100Yes59.4%2,547
320272027320200Yes36.6%6,403
320372027320300Yes33.4%8,486
3204.0172027320401Yes28.8%4,457
3204.0272027320402Yes28.5%2,952
320572027320500Yes50.1%4,399
320672027320600Yes39.3%3,490
Canóvanas Municipio: 9 OZ 2.0 eligible, 1 rural
TractGEOID (2020)RuralPoverty ratePopulation
1001.0172029100101No42.3%3,077
1001.0372029100103No41.3%2,504
1001.0472029100104No61.9%3,473
100272029100200No46.2%2,120
100472029100400Yes41.3%5,921
1006.0172029100601No43.5%2,772
1006.0272029100602No27.5%3,006
100772029100700No40.4%4,389
100872029100800No32.3%1,289
Carolina Municipio: 23 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
501.0572031050105No26.6%2,240
501.1272031050112No29.2%959
502.2272031050222No56.7%4,238
502.3172031050231No27.3%2,459
502.3272031050232No23%4,420
502.4172031050241No28%4,098
503.0272031050302No39%3,425
503.2172031050321No37.1%3,779
503.3172031050331No23.5%1,832
503.4172031050341No61.6%3,271
504.0372031050403No24.6%5,388
505.0372031050503No43.8%4,539
505.0672031050506No23.6%4,190
50672031050600No40.1%4,861
50772031050700No21%1,378
508.0372031050803No34.5%3,704
508.1272031050812No28.5%3,045
508.2172031050821No25.5%3,859
508.3172031050831No31.3%3,891
508.4172031050841No26.7%2,392
510.0172031051001No37.6%3,948
510.0272031051002No36.1%2,487
511.0272031051102No40.4%3,186
Cataño Municipio: 8 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
20272033020200No32.3%2,656
203.0272033020302No64.2%1,709
204.2272033020422No70.2%1,883
204.2372033020423No25.2%3,124
204.2572033020425No52.9%1,992
204.2672033020426No90.6%1,982
204.2872033020428No35.2%5,579
9800.0572033980005No100%22
Cayey Municipio: 9 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
2602.0172035260201No23.6%3,190
2602.0272035260202No37.9%4,230
260372035260300No42.1%2,787
260472035260400No49.5%3,366
260572035260500No50.2%4,079
260672035260600No50.9%2,176
260772035260700No53.2%2,961
260872035260800No34.4%2,473
2609.0272035260902No38.3%3,124
Ceiba Municipio: 3 OZ 2.0 eligible, 3 rural
TractGEOID (2020)RuralPoverty ratePopulation
1602.0172037160201Yes47.4%4,609
1602.0272037160202Yes39.1%2,719
160472037160400Yes32.4%3,667
Ciales Municipio: 4 OZ 2.0 eligible, 4 rural
TractGEOID (2020)RuralPoverty ratePopulation
955672039955600Yes57.5%4,510
955772039955700Yes50%2,987
955872039955800Yes49%5,085
955972039955900Yes60.2%4,223
Cidra Municipio: 9 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
2401.0272041240102No28.8%3,473
2402.0172041240201No43.8%3,848
2402.0272041240202No42%4,168
240372041240300No30.8%2,510
2404.0172041240401No39.3%4,908
2404.0272041240402No31.1%3,011
240572041240500No57.3%3,866
2406.0172041240601No30.2%4,510
2406.0272041240602No33.9%3,531
Coamo Municipio: 9 OZ 2.0 eligible, 8 rural
TractGEOID (2020)RuralPoverty ratePopulation
953972043953900No43.1%2,203
954072043954000Yes47.9%2,772
954172043954100Yes63.8%1,747
954272043954200Yes48.2%5,388
954372043954300Yes72.3%1,652
954472043954400Yes47.5%1,706
954572043954500Yes56%7,848
954672043954600Yes47.2%4,283
954772043954700Yes41.7%6,399
Comerío Municipio: 5 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
951772045951700No48.6%3,997
951872045951800No54.1%4,495
951972045951900No64.5%2,972
952072045952000No49.1%2,485
952172045952100No49.7%4,762
Corozal Municipio: 6 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
530172047530100No41.8%2,441
530272047530200No36.4%5,914
530372047530300No65.6%4,095
530472047530400No43.1%6,699
530572047530500No34.5%8,785
530672047530600No47.2%6,510
Culebra Municipio: 1 OZ 2.0 eligible, 1 rural
TractGEOID (2020)RuralPoverty ratePopulation
950572049950500Yes25.7%1,387
Dorado Municipio: 4 OZ 2.0 eligible, 2 rural
TractGEOID (2020)RuralPoverty ratePopulation
540172051540100Yes50.9%2,074
540372051540300Yes41.7%2,168
540572051540500No30.3%7,119
540672051540600No41.1%5,802
Fajardo Municipio: 9 OZ 2.0 eligible, 9 rural
TractGEOID (2020)RuralPoverty ratePopulation
1501.0272053150102Yes29.8%2,051
1501.0572053150105Yes29.9%3,071
150272053150200Yes39.2%4,496
1503.0172053150301Yes54.3%3,396
1503.0272053150302Yes63.9%2,040
150472053150400Yes42.6%4,026
150572053150500Yes37.9%2,918
1506.0172053150601Yes40.3%2,901
1506.0272053150602Yes36.8%5,940
Florida Municipio: 2 OZ 2.0 eligible, 2 rural
TractGEOID (2020)RuralPoverty ratePopulation
580172054580100Yes55.3%5,231
580272054580200Yes43.7%6,301
Guánica Municipio: 7 OZ 2.0 eligible, 7 rural
TractGEOID (2020)RuralPoverty ratePopulation
960972055960900Yes65%3,862
961072055961000Yes69%1,970
961172055961100Yes47.1%1,287
961272055961200Yes61.4%960
961372055961300Yes69.7%1,602
961472055961400Yes50.6%909
961572055961500Yes68.2%2,265
Guayama Municipio: 6 OZ 2.0 eligible, 6 rural
TractGEOID (2020)RuralPoverty ratePopulation
2702.0272057270202Yes52.7%4,223
270372057270300Yes46.3%5,166
270472057270400Yes72.6%1,689
270672057270600Yes71.8%2,735
270772057270700Yes55.7%2,636
270872057270800Yes53.9%6,360
Guayanilla Municipio: 4 OZ 2.0 eligible, 4 rural
TractGEOID (2020)RuralPoverty ratePopulation
7401.0172059740101Yes47.2%2,320
7401.0272059740102Yes48.9%2,746
740272059740200Yes52.7%4,571
740472059740400Yes43.5%4,814
Guaynabo Municipio: 9 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
401.0172061040101No50.7%1,208
401.0272061040102No47.7%2,071
401.0372061040103No70.7%1,534
404.4372061040443No32.1%6,338
407.0172061040701No52.9%2,375
407.0272061040702No26.3%4,720
40872061040800No44.8%2,653
40972061040900No39.5%3,722
41072061041000No41%2,232
Gurabo Municipio: 5 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
210172063210100No39.9%2,794
2102.0172063210201No35%3,264
2102.0472063210204No37%4,711
210372063210300No51.5%1,480
210472063210400No47.8%3,620
Hatillo Municipio: 5 OZ 2.0 eligible, 5 rural
TractGEOID (2020)RuralPoverty ratePopulation
310172065310100Yes30.5%7,891
310272065310200Yes47.3%4,916
310372065310300Yes36.3%5,579
310572065310500Yes48.6%6,779
310672065310600Yes28.8%5,275
Hormigueros Municipio: 4 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
8201.0172067820101No48.1%4,303
8201.0272067820102No38.6%2,875
820472067820400No33.8%1,271
820572067820500No41.2%2,282
Humacao Municipio: 10 OZ 2.0 eligible, 1 rural
TractGEOID (2020)RuralPoverty ratePopulation
180172069180100Yes44.6%3,716
1802.0172069180201No25.5%2,715
1802.0272069180202No53.6%4,434
1803.0172069180301No46.6%2,622
1803.0272069180302No34.3%4,805
180572069180500No40.1%5,401
180672069180600No53.8%4,621
180772069180700No49.3%4,004
180872069180800No37.1%4,407
1809.0172069180901No24.6%3,278
Isabela Municipio: 8 OZ 2.0 eligible, 8 rural
TractGEOID (2020)RuralPoverty ratePopulation
410272071410200Yes38.2%2,961
410372071410300Yes53.4%2,639
4104.0172071410401Yes52.9%3,093
4104.0372071410403Yes45.9%5,260
4104.0472071410404Yes50%2,939
4107.0172071410701Yes57.4%2,340
4107.0372071410703Yes44.7%3,834
4107.0472071410704Yes44%3,215
Jayuya Municipio: 3 OZ 2.0 eligible, 3 rural
TractGEOID (2020)RuralPoverty ratePopulation
956272073956200Yes52%5,867
9563.0472073956304Yes49.1%4,885
9563.0572073956305Yes36.1%3,814
Juana Díaz Municipio: 9 OZ 2.0 eligible, 2 rural
TractGEOID (2020)RuralPoverty ratePopulation
7101.0272075710102No51.4%4,196
710272075710200No59.7%4,587
710472075710400No70.3%1,938
710572075710500No63%1,359
710672075710600No39%2,134
710772075710700Yes35.5%1,148
7109.0172075710901No58.3%4,313
7109.0272075710902No38.1%6,947
7110.0272075711002Yes64.5%3,525
Juncos Municipio: 7 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
500172077500100No20.4%6,785
500272077500200No50.9%5,376
5003.0272077500302No40%7,229
5003.0372077500303No30.8%3,598
5003.0472077500304No22.8%3,317
5004.0172077500401No38.9%6,398
5004.0272077500402No33.5%4,126
Lajas Municipio: 5 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
8501.0172079850101No53.6%2,203
8501.0272079850102No47.2%6,545
850272079850200No47.2%4,083
850372079850300No54.1%4,971
850472079850400No62%5,233
Lares Municipio: 8 OZ 2.0 eligible, 8 rural
TractGEOID (2020)RuralPoverty ratePopulation
957772081957700Yes57.9%4,693
957872081957800Yes51.1%6,222
957972081957900Yes50.1%3,851
9580.0172081958001Yes59.5%3,474
958172081958100Yes48.1%1,812
958272081958200Yes62.1%3,818
958372081958300Yes58.8%2,071
958472081958400Yes56.1%1,914
Las Marías Municipio: 3 OZ 2.0 eligible, 2 rural
TractGEOID (2020)RuralPoverty ratePopulation
959772083959700Yes57.6%2,092
959872083959800Yes62.8%1,427
959972083959900No56.5%5,225
Las Piedras Municipio: 8 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
1901.0172085190101No36.9%6,795
1901.0372085190103No41.8%4,315
1901.0472085190104No25.7%4,724
1902.0172085190201No35.7%3,608
1902.0272085190202No49.5%3,247
1903.0272085190302No43.6%4,628
1903.0372085190303No47.3%4,783
1903.0472085190304No28.7%2,851
Loíza Municipio: 9 OZ 2.0 eligible, 7 rural
TractGEOID (2020)RuralPoverty ratePopulation
1101.0172087110101Yes52.4%2,371
1101.0272087110102Yes35.7%1,598
110272087110200Yes54.2%1,573
1103.0172087110301Yes51.8%3,063
1103.0272087110302Yes41.3%3,468
1103.0372087110303No25.6%2,787
110472087110400Yes57.9%2,117
110572087110500Yes64.6%766
110672087110600No58.4%1,873
Luquillo Municipio: 4 OZ 2.0 eligible, 4 rural
TractGEOID (2020)RuralPoverty ratePopulation
1401.0272089140102Yes44%2,591
1402.0172089140201Yes57.1%2,477
1402.0272089140202Yes41.7%4,486
140372089140300Yes50.2%4,738
Manatí Municipio: 9 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
570172091570100No47.8%5,793
5702.0172091570201No33.8%6,097
5702.0272091570202No39.3%3,968
570372091570300No70%2,468
570472091570400No47.4%2,628
570572091570500No26.5%4,499
570672091570600No45.2%3,363
570772091570700No58.4%3,051
570872091570800No36.8%7,076
Maricao Municipio: 2 OZ 2.0 eligible, 2 rural
TractGEOID (2020)RuralPoverty ratePopulation
960172093960100Yes54%3,452
960272093960200Yes50.4%1,536
Maunabo Municipio: 3 OZ 2.0 eligible, 3 rural
TractGEOID (2020)RuralPoverty ratePopulation
951472095951400Yes54.3%6,753
951572095951500Yes55.8%2,123
951672095951600Yes54.7%1,523
Mayagüez Municipio: 22 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
80172097080100No71%822
80272097080200No75.1%1,340
80372097080300No70.8%1,875
80672097080600No79.2%1,717
80872097080800No48.1%3,071
80972097080900No57.9%912
81272097081200No91.3%4,100
81372097081300No47.8%1,961
815.0172097081501No65.3%3,906
815.2372097081523No57.7%3,561
815.2472097081524No50.8%1,913
816.0272097081602No53.1%3,150
81772097081700No45.2%2,982
81872097081800No36.1%2,564
81972097081900No43.6%3,590
820.1272097082012No41.1%4,157
820.2272097082022No37.7%2,146
821.0272097082102No67.1%3,488
821.0372097082103No63.4%4,203
821.0472097082104No58.6%3,095
82272097082200No64.8%1,706
82372097082300No65.3%1,926
Moca Municipio: 8 OZ 2.0 eligible, 8 rural
TractGEOID (2020)RuralPoverty ratePopulation
420172099420100Yes51.1%5,713
420272099420200Yes38.1%8,076
4203.0272099420302Yes47.4%3,462
4203.0372099420303Yes46.3%2,744
4203.0472099420304Yes57.4%2,501
4204.0172099420401Yes46.2%3,628
4204.0272099420402Yes43.9%4,891
420572099420500Yes47.1%6,409
Morovis Municipio: 7 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
9552.0172101955201No38.7%3,877
9552.0272101955202No51.4%4,315
9553.0172101955301No43.9%4,593
9553.0272101955302No37.1%2,853
9554.0172101955401No48.7%7,306
9554.0272101955402No34.3%3,422
955572101955500No60.2%2,031
Naguabo Municipio: 4 OZ 2.0 eligible, 3 rural
TractGEOID (2020)RuralPoverty ratePopulation
170172103170100Yes34.9%4,248
170272103170200No47.5%7,121
170372103170300Yes54.9%5,501
170472103170400Yes45.1%6,184
Naranjito Municipio: 5 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
520172105520100No49.8%4,394
520272105520200No52.3%5,919
520372105520300No48.7%2,162
520472105520400No44.7%8,509
520572105520500No57.9%8,326
Orocovis Municipio: 7 OZ 2.0 eligible, 1 rural
TractGEOID (2020)RuralPoverty ratePopulation
9548.0172107954801No44.4%4,142
9548.0272107954802No59%2,034
9549.0172107954901Yes56.8%3,284
9549.0272107954902No43.9%2,047
9550.0172107955001No55.4%5,054
9550.0272107955002No41%2,226
955172107955100No48.7%2,522
Patillas Municipio: 3 OZ 2.0 eligible, 3 rural
TractGEOID (2020)RuralPoverty ratePopulation
290172109290100Yes66.6%2,754
290272109290200Yes49.1%4,939
290472109290400Yes40.8%3,986
Peñuelas Municipio: 5 OZ 2.0 eligible, 4 rural
TractGEOID (2020)RuralPoverty ratePopulation
730172111730100Yes63.4%4,448
730372111730300Yes64.1%5,978
730472111730400Yes33.6%1,871
730772111730700No51%3,832
730872111730800Yes43.3%1,389
Ponce Municipio: 35 OZ 2.0 eligible, 1 rural
TractGEOID (2020)RuralPoverty ratePopulation
702.0172113070201No48%1,831
702.0272113070202No80.6%1,266
70372113070300No68.1%1,898
70472113070400No80.6%2,552
705.0272113070502No48.5%3,009
705.1372113070513No64.1%2,617
705.1472113070514No54.2%2,110
705.2272113070522No56%3,398
70872113070800No91.7%1,223
70972113070900No56.5%1,688
71072113071000No68%1,432
71272113071200No60.9%2,463
71372113071300No91.7%3,163
714.0172113071401No42%2,349
714.0272113071402No39.5%4,319
71572113071500No42.6%3,338
716.0172113071601No43%2,483
716.0272113071602No68.7%3,415
71872113071800No55.8%1,461
71972113071900No68.3%3,394
721.0172113072101No62.5%1,200
722.0172113072201No43%3,637
72372113072300No73.3%947
72472113072400No35.6%8,558
72672113072600Yes71.6%1,424
727.0172113072701No42.2%2,906
727.0372113072703No39.3%3,852
727.0472113072704No68%2,276
72972113072900No40.7%4,923
730.0172113073001No53.4%2,815
730.0272113073002No55.9%4,084
730.0372113073003No77.1%1,857
730.0472113073004No42.6%3,577
730.0672113073006No59.3%2,516
730.0972113073009No62.8%4,212
Quebradillas Municipio: 3 OZ 2.0 eligible, 3 rural
TractGEOID (2020)RuralPoverty ratePopulation
330172115330100Yes54.6%7,138
330272115330200Yes44.2%5,497
330372115330300Yes43%5,536
Rincón Municipio: 5 OZ 2.0 eligible, 5 rural
TractGEOID (2020)RuralPoverty ratePopulation
9594.0172117959401Yes46.3%2,904
9594.0272117959402Yes46.3%1,936
959572117959500Yes45.2%3,569
9596.0172117959601Yes62.4%2,206
9596.0272117959602Yes39%4,763
Río Grande Municipio: 11 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
1301.0172119130101No33.5%5,297
130272119130200No36.3%2,371
130372119130300No32%4,282
1304.0172119130401No28.8%3,952
1304.0272119130402No42.8%4,144
130572119130500No41.7%5,498
1306.0172119130601No49.4%2,451
1306.0272119130602No30.7%2,754
1307.0172119130701No22.3%3,458
1307.0372119130703No24.8%2,200
1307.0472119130704No37.6%3,970
Sabana Grande Municipio: 6 OZ 2.0 eligible, 6 rural
TractGEOID (2020)RuralPoverty ratePopulation
960372121960300Yes38.2%4,956
960472121960400Yes42.2%4,654
960572121960500Yes56.2%1,118
960672121960600Yes47%2,825
960772121960700Yes39.1%5,084
960872121960800Yes54.7%3,770
Salinas Municipio: 7 OZ 2.0 eligible, 7 rural
TractGEOID (2020)RuralPoverty ratePopulation
952672123952600Yes37.5%2,591
952772123952700Yes63.4%1,994
952872123952800Yes56.9%6,075
9529.0172123952901Yes52.9%3,732
953072123953000Yes44.2%2,527
953172123953100Yes46.8%1,601
953272123953200Yes48.7%2,867
San Germán Municipio: 7 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
840172125840100No51.7%2,995
840272125840200No59.1%6,532
840372125840300No47.7%3,533
840472125840400No40.9%6,149
840572125840500No45.2%4,701
840672125840600No46%3,763
840772125840700No56.7%3,632
San Juan Municipio: 84 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
472127000400No42.1%1,002
672127000600No39%1,870
772127000700No46.7%1,722
13.0172127001301No72.6%1,499
13.0272127001302No87.9%3,777
1472127001400No44.4%1,027
1572127001500No57.2%1,801
1872127001800No22.3%2,114
20.0272127002002No45.7%1,178
2172127002100No44.5%802
2272127002200No40.9%1,188
2372127002300No39%1,242
2672127002600No39.3%1,750
2872127002800No54.3%1,623
2972127002900No78.9%1,070
3072127003000No49%1,120
3172127003100No73.2%2,030
3272127003200No60%2,198
3372127003300No58.4%1,136
3472127003400No77.9%1,957
35.0172127003501No71.7%4,806
35.0272127003502No62.3%1,047
3672127003600No61.4%949
37.0172127003701No70.6%1,549
37.0272127003702No45.6%1,118
3872127003800No56%2,173
39.0272127003902No60.3%3,579
4272127004200No44.7%1,615
43.0672127004306No90.2%1,608
4472127004400No48.8%1,645
4572127004500No50%1,301
4672127004600No71.3%2,883
4772127004700No49.8%4,122
4872127004800No79.2%3,458
4972127004900No68.6%3,114
5072127005000No56.3%3,292
51.0172127005101No37%1,804
51.0272127005102No42.4%1,878
51.0372127005103No71.9%3,508
52.0172127005201No32.2%2,167
52.0272127005202No24.6%3,236
52.0472127005204No27.2%1,804
52.1472127005214No38.1%4,184
52.1572127005215No55.4%2,509
5372127005300No26.8%2,585
54.0272127005402No91.8%943
54.0372127005403No45.7%5,644
5572127005500No34.8%4,168
56.0272127005602No51.3%3,390
5872127005800No25.4%2,518
5972127005900No38.9%1,831
6072127006000No64.8%1,637
61.0172127006101No59.5%2,569
61.0272127006102No44.1%1,049
6272127006200No61.8%1,612
6672127006600No43.3%1,816
6972127006900No45.3%2,089
70.0472127007004No35.5%2,019
7372127007300No35.1%3,858
7472127007400No36.6%1,504
7572127007500No60.9%1,928
7672127007600No48.4%2,225
7772127007700No36.4%2,207
7872127007800No51.9%5,182
80.0172127008001No53.8%3,789
80.0272127008002No56.2%4,271
82.0172127008201No86.2%2,221
82.0272127008202No44%2,810
8372127008300No36.6%2,537
8472127008400No32%3,202
8572127008500No49.3%4,405
8772127008700No55.7%1,125
8972127008900No64.8%1,723
9072127009000No57.8%1,792
91.1172127009111No29.8%2,499
91.1272127009112No49.5%3,816
91.2272127009122No33.3%5,617
9372127009300No72.5%2,356
9472127009400No44.6%1,517
96.2472127009624No36.2%4,128
100.3272127010032No62.2%5,379
100.4572127010045No20.6%3,211
100.4672127010046No25.9%3,986
10272127010200No38.4%5,794
San Lorenzo Municipio: 9 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
220172129220100No31.2%7,119
220272129220200No52%2,678
220372129220300No52.8%1,491
2204.0172129220401No44.4%4,968
2204.0272129220402No32.1%4,907
2205.0172129220501No44.1%3,312
2205.0272129220502No55.4%3,999
220672129220600No41.6%2,882
220772129220700No52.5%6,075
San Sebastián Municipio: 9 OZ 2.0 eligible, 9 rural
TractGEOID (2020)RuralPoverty ratePopulation
9272131009200Yes43.6%2,151
958572131958500Yes47.1%4,464
958772131958700Yes47.4%4,955
958872131958800Yes46.5%5,997
958972131958900Yes51.3%3,021
959072131959000Yes44.9%3,866
959272131959200Yes52.2%4,650
959372131959300Yes48.4%4,283
959572131959500Yes60.7%5,701
Santa Isabel Municipio: 5 OZ 2.0 eligible, 5 rural
TractGEOID (2020)RuralPoverty ratePopulation
953372133953300Yes32.8%4,491
953572133953500Yes38.2%3,795
953672133953600Yes37.8%5,694
953772133953700Yes39.2%1,603
953872133953800Yes60.3%4,320
Toa Alta Municipio: 10 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
5101.0272135510102No55.2%4,901
510372135510300No49.3%2,201
510472135510400No49.6%4,788
5105.0272135510502No41.9%4,213
5105.0372135510503No36.1%8,685
5105.0472135510504No33%4,078
5105.0572135510505No34.3%3,847
5106.0272135510602No31.5%4,512
5107.0172135510701No29.5%3,106
5107.0272135510702No51%4,092
Toa Baja Municipio: 13 OZ 2.0 eligible, 2 rural
TractGEOID (2020)RuralPoverty ratePopulation
120272137120200No29.4%3,662
120372137120300No33.7%1,917
120972137120900No20.6%2,293
121272137121200No52.2%2,603
1217.0272137121702Yes42.6%4,728
1218.0172137121801No49%3,963
1220.0172137122001No25%4,125
122172137122100No68.1%2,123
1222.0172137122201No61.1%2,633
1222.0272137122202No46.2%1,832
122472137122400Yes49.5%1,098
122572137122500No24.8%4,824
122672137122600No31%5,456
Trujillo Alto Municipio: 7 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
601.0372139060103No47.5%2,723
601.0472139060104No31.4%7,851
602.2272139060222No44.9%5,190
602.2372139060223No32.9%3,123
602.2572139060225No36.4%1,984
604.0172139060401No23%3,614
605.0172139060501No57.1%4,826
Utuado Municipio: 8 OZ 2.0 eligible, 8 rural
TractGEOID (2020)RuralPoverty ratePopulation
956972141956900Yes37.7%2,958
957072141957000Yes54.7%5,212
957172141957100Yes52.8%3,907
957272141957200Yes43.4%4,406
957372141957300Yes56.3%3,751
957472141957400Yes70%1,967
957572141957500Yes48%2,377
957672141957600Yes43.9%3,043
Vega Alta Municipio: 7 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
5501.0272143550102No49.2%1,465
550272143550200No42.9%5,012
550372143550300No44.4%4,743
550472143550400No47.9%3,301
550572143550500No34.5%4,964
5506.0172143550601No48.8%3,576
5506.0272143550602No48.4%3,074
Vega Baja Municipio: 11 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
560172145560100No51.3%4,070
5602.0172145560201No36.5%5,284
560372145560300No50.9%4,348
5604.0272145560402No21.7%5,906
560572145560500No48.7%1,656
560672145560600No52.7%5,613
5607.0172145560701No41.2%4,827
5607.0272145560702No34.2%5,971
5608.0172145560801No49.8%2,538
5608.0272145560802No49.9%2,681
560972145560900No49.9%4,489
Vieques Municipio: 2 OZ 2.0 eligible, 2 rural
TractGEOID (2020)RuralPoverty ratePopulation
950572147950500Yes61.5%5,332
950672147950600Yes54.4%2,746
Villalba Municipio: 5 OZ 2.0 eligible, 0 rural
TractGEOID (2020)RuralPoverty ratePopulation
720172149720100No42.4%3,920
720372149720300No42.1%4,685
720472149720400No53.3%1,946
7205.0272149720502No40.6%2,665
7205.0472149720504No41.1%3,932
Yabucoa Municipio: 9 OZ 2.0 eligible, 4 rural
TractGEOID (2020)RuralPoverty ratePopulation
9506.0172151950601No25.6%1,803
9506.0272151950602No46.4%4,352
950772151950700No49%4,389
950872151950800No56.1%3,635
950972151950900No41.3%4,440
951072151951000Yes47.8%2,136
951172151951100Yes60.3%2,195
951272151951200Yes50.7%2,766
951372151951300Yes48.5%3,684
Yauco Municipio: 7 OZ 2.0 eligible, 7 rural
TractGEOID (2020)RuralPoverty ratePopulation
7501.0172153750101Yes51.2%2,097
7502.0172153750201Yes51.5%2,092
7502.0272153750202Yes51%3,556
750372153750300Yes37.8%3,737
750472153750400Yes46.2%3,326
7505.0272153750502Yes39.4%2,394
7506.0272153750602Yes42%2,276

Get notified when Puerto Rico files OZ 2.0 nominations

Puerto Rico Opportunity Zones 2.0: FAQ

How many Opportunity Zone 2.0 tracts can Puerto Rico nominate?

Puerto Rico has 712 eligible census tracts in Treasury's September 23, 2026 data, so its cap is 178 (25% of eligible tracts, rounded up). We computed this from Rev. Proc. 2026-14 sec. 2.03(c); neither Treasury nor Puerto Rico has published it as a number.

Has Puerto Rico filed its Opportunity Zone 2.0 nominations?

We have not found an official Puerto Rico or Treasury source confirming a submitted nomination slate and tract count, so the tracker shows it as pending with no number.

Are Puerto Rico’s current Opportunity Zones changing?

Rev. Proc. 2026-14 sec. 2.03(d) says the OBBBA removed the special rule that deemed all low-income communities in Puerto Rico to be zones. Starting July 1, 2026 the Governor may nominate up to 25 percent of them, and existing zones stay in place until their 10-year period ends on December 31, 2027.

Data as of November 2, 2026 · Puerto Rico data last changed Oct 27, 2026 · How we source this