Which States Have the Most Opportunity Zones?
California has the most Opportunity Zones: 879 census tracts on the 2018 (OZ 1.0) map. For OZ 2.0, California has the most eligible tracts (2,479).
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Top 10 states by OZ 1.0 tracts
Opportunity Zones by state
| Rank | ||||||
|---|---|---|---|---|---|---|
| 1 | California | 879 | 2,479 | 0 not yet filed | 0 | Not yet filed |
| 2 | Texas | 628 | 2,431 | 608 | 0 | Filed |
| 3 | New York | 514 | 1,716 | 0 not yet filed | 0 | Not yet filed |
| 4 | Florida | 427 | 1,367 | 0 not yet filed | 0 | Not yet filed |
| 5 | Illinois | 327 | 957 | 0 not yet filed | 0 | Not yet filed |
| 6 | Ohio | 320 | 1,040 | 0 not yet filed | 0 | Not yet filed |
| 7 | Pennsylvania | 300 | 871 | 0 not yet filed | 0 | Not yet filed |
| 8 | Michigan | 288 | 860 | 0 not yet filed | 0 | Not yet filed |
| 9 | Georgia | 260 | 949 | 235 | 0 | Filed |
| 10 | North Carolina | 252 | 814 | 0 not yet filed | 0 | Not yet filed |
| 11 | Virginia | 212 | 611 | 0 not yet filed | 0 | Not yet filed |
| 12 | Tennessee | 176 | 509 | 0 not yet filed | 0 | Not yet filed |
| 13 | New Jersey | 169 | 518 | 0 not yet filed | 0 | Not yet filed |
| 14 | Arizona | 168 | 506 | 125 | 0 | Filed |
| 15 | Missouri | 161 | 523 | 0 not yet filed | 0 | Not yet filed |
| 16 | Alabama | 158 | 563 | 0 not yet filed | 0 | Not yet filed |
| 17 | Indiana | 156 | 503 | 126 | 0 | Filed |
| 18 | Louisiana | 150 | 621 | 0 not yet filed | 0 | Not yet filed |
| 19 | Maryland | 149 | 454 | 0 not yet filed | 0 | Not yet filed |
| 20 | Kentucky | 144 | 546 | 0 not yet filed | 0 | Not yet filed |
| 21 | Washington | 139 | 396 | 99 | 0 | Filed |
| 22 | Massachusetts | 138 | 414 | 104 | 0 | Filed |
| 23 | South Carolina | 135 | 449 | 112 | 0 | Filed |
| 24 | Minnesota | 128 | 291 | 0 not yet filed | 0 | Not yet filed |
| 25 | Colorado | 126 | 362 | 91 | 0 | Filed |
| 26 | Wisconsin | 120 | 308 | 0 not yet filed | 0 | Not yet filed |
| 27 | Oklahoma | 117 | 414 | 0 not yet filed | 0 | Not yet filed |
| 28 | Mississippi | 100 | 406 | 0 not yet filed | 0 | Not yet filed |
| 29 | Oregon | 86 | 229 | 0 not yet filed | 0 | Not yet filed |
| 30 | Arkansas | 85 | 310 | 0 not yet filed | 0 | Not yet filed |
| 31 | Kansas | 74 | 211 | 0 not yet filed | 0 | Not yet filed |
| 32 | Connecticut | 72 | 243 | 0 not yet filed | 0 | Not yet filed |
| 33 | New Mexico | 63 | 258 | 0 not yet filed | 0 | Not yet filed |
| 34 | Iowa | 62 | 175 | 0 not yet filed | 0 | Not yet filed |
| 35 | Nevada | 61 | 195 | 0 not yet filed | 0 | Not yet filed |
| 36 | West Virginia | 55 | 208 | 0 not yet filed | 0 | Not yet filed |
| 37 | Utah | 46 | 147 | 37 | 0 | Filed |
| 38 | Nebraska | 44 | 112 | 28 | 0 | Filed |
| 39 | Maine | 32 | 78 | 0 not yet filed | 0 | Not yet filed |
| 40 | Idaho | 28 | 81 | 25 | 0 | Filed |
| 41 | New Hampshire | 27 | 53 | 0 not yet filed | 0 | Not yet filed |
| 42 | Alaska | 25 | 32 | 25 | 0 | Filed |
| 43 | Delaware | 25 | 61 | 25 | 0 | Filed |
| 44 | District of Columbia | 25 | 69 | 0 not yet filed | 0 | Not yet filed |
| 45 | Hawaii | 25 | 89 | 0 not yet filed | 0 | Not yet filed |
| 46 | Montana | 25 | 58 | 0 not yet filed | 0 | Not yet filed |
| 47 | North Dakota | 25 | 37 | 0 not yet filed | 0 | Not yet filed |
| 48 | Rhode Island | 25 | 55 | 0 not yet filed | 0 | Not yet filed |
| 49 | South Dakota | 25 | 52 | 0 not yet filed | 0 | Not yet filed |
| 50 | Vermont | 25 | 24 | 0 not yet filed | 0 | Not yet filed |
| 51 | Wyoming | 25 | 20 | 0 not yet filed | 0 | Not yet filed |
| 52 | U.S. Virgin Islands* | 14 | 18 | 18 | 0 | Filed |
| Total (52 rows) | 7,840 | 24,693 | 1,658 | 0 |
Sources: OZ 1.0 tracts from the CDFI Fund's 2018 list (2010 census tracts); OZ 2.0 eligible from Treasury's September 2026 eligibility data, or the IRS Rev. Proc. 2026-14 appendix where a state publishes its own count; nominated from each state's official filing (nomination tracker, methodology). Certified: Treasury has not certified any OZ 2.0 list yet. *The U.S. Virgin Islands has no zone page; its row links to our story on its filing. The top-10 chart covers states and DC.
FAQ
Which state has the most Opportunity Zones?
California has the most Opportunity Zones: 879 census tracts on the 2018 (OZ 1.0) map. For OZ 2.0, California has the most eligible tracts (2,479).
How many Opportunity Zones are there in the US?
The CDFI Fund's 2018 (OZ 1.0) list has 8,764 tracts nationwide. The rows in this table (the 50 states, DC and the U.S. Virgin Islands) add up to 7,840; Puerto Rico and the other territories have not filed OZ 2.0 nominations and are not listed. For OZ 2.0, 24,693 tracts are eligible in the rows above, and states have filed 1,658 nominations so far.
Are any OZ 2.0 zones certified yet?
No. Treasury has not certified any OZ 2.0 nominations yet, so every filed tract is a nomination. Certified zones take effect January 1, 2027.