South Carolina Opportunity Zones 2.0
As of October 11, 2026, South Carolina has nominated 112 of its 445 eligible census tracts for Opportunity Zone 2.0, the maximum allowed, according to SC Commerce (announced Sep 23, 2026). These are nominations, not designations: they await U.S. Treasury certification, and certified zones take effect January 1, 2027.
South Carolina has 445 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.
Current status
Filed: 112 tracts · Sep 23, 2026. Status as of October 11, 2026.
Eligible: 445 tracts (326 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 112 (25%, rounded up).
Sources: SC Commerce · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
South Carolina OZ 2.0 Selection Process
The South Carolina Department of Commerce runs South Carolina's OZ 2.0 selection process. The state has 445 eligible tracts under OBBBA and can nominate approximately 112 tracts.
Filed (September 23, 2026): SC Commerce says Governor McMaster submitted his Opportunity Zone nominations to the U.S. Treasury on September 23, 2026. The state's published list counts 112 tracts (84 rural, 28 non-rural), the 25% cap from 445 eligible. Pending Treasury certification; designations take effect January 1, 2027.
Process timeline:
- Spring 2026: SC Commerce issues call for public input. Interactive census tract map published for community review.
- June 1, 2026: Local recommendations due to SC Commerce from counties, municipalities, economic development organizations, and other stakeholders.
- Summer 2026: Commerce reviews submissions and recommends tracts to Governor Henry McMaster.
- By September 28, 2026: Governor McMaster submits final nominations to Treasury.
Selection criteria (three factors, as published by SC Commerce):
- Investment potential — tracts likely to attract private capital and generate returns.
- Alignment with state economic strategy — tracts supporting South Carolina's broader economic priorities.
- Infrastructure readiness — availability of industrial sites, utilities, and broadband.
Submit questions or recommendations to: OpportunityZones@sccommerce.com.
Sources: SC Commerce — Opportunity Zone program; SC submitted tract list (PDF); SC Commerce OZ 2.0 Input Request; SC Counties — SC Commerce Seeks Local Recommendations.
Where South Carolina is in the process
South Carolina OZ 2.0 eligible census tracts by county
The full list of 445 South Carolina census tracts on the OZ 2.0 eligibility list (IRS Rev. Proc. 2026-14 appendix), grouped by county across 45 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 112 of these tracts (the 25% cap). 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.
Richland County — 39 eligible tracts (2 rural)
Tract 1 (45079000100) · Tract 3 (45079000300) · Tract 5 (45079000500) · Tract 9 (45079000900) · Tract 10 (45079001000) · Tract 11 (45079001100) · Tract 13 (45079001300) · Tract 16 (45079001600) · Tract 26.05 (45079002605) · Tract 28 (45079002800) · Tract 30 (45079003000) · Tract 31 (45079003100) · Tract 101.08 (45079010108) · Tract 103.04 (45079010304) · Tract 104.07 (45079010407) · Tract 104.08 (45079010408) · Tract 104.12 (45079010412) · Tract 104.13 (45079010413) · Tract 104.14 (45079010414) · Tract 105.01 (45079010501) · Tract 105.02 (45079010502) · Tract 106 (45079010600) · Tract 107.03 (45079010703) · Tract 108.03 (45079010803) · Tract 108.04 (45079010804) · Tract 108.05 (45079010805) · Tract 108.06 (45079010806) · Tract 109 (45079010900) · Tract 110 (45079011000) · Tract 113.03 (45079011303) · Tract 113.05 (45079011305) · Tract 114.12 (45079011412) · Tract 116.07 (45079011607) · Tract 116.08 (45079011608) · Tract 117.01 (45079011701) · Tract 117.02 (45079011702) · Tract 118.01 (45079011801) rural · Tract 119.01 (45079011901) · Tract 120 (45079012000) rural
Greenville County — 32 eligible tracts (2 rural)
Tract 5 (45045000500) · Tract 8 (45045000800) · Tract 9 (45045000900) · Tract 15.02 (45045001502) · Tract 20.01 (45045002001) · Tract 20.03 (45045002003) · Tract 20.05 (45045002005) · Tract 21.04 (45045002104) · Tract 21.05 (45045002105) · Tract 21.06 (45045002106) · Tract 21.07 (45045002107) · Tract 21.08 (45045002108) · Tract 22.02 (45045002202) · Tract 22.03 (45045002203) · Tract 22.04 (45045002204) · Tract 23.02 (45045002302) · Tract 23.03 (45045002303) · Tract 23.04 (45045002304) · Tract 25.04 (45045002504) · Tract 25.05 (45045002505) · Tract 28.20 (45045002820) · Tract 32.02 (45045003202) rural · Tract 34.01 (45045003401) · Tract 35 (45045003500) · Tract 36.02 (45045003602) · Tract 37.04 (45045003704) · Tract 37.05 (45045003705) · Tract 37.06 (45045003706) · Tract 39.06 (45045003906) · Tract 41.01 (45045004101) rural · Tract 43 (45045004300) · Tract 44 (45045004400)
Spartanburg County — 25 eligible tracts (24 rural)
Tract 203.01 (45083020301) rural · Tract 204 (45083020400) rural · Tract 207.01 (45083020701) rural · Tract 207.02 (45083020702) rural · Tract 208 (45083020800) rural · Tract 210.01 (45083021001) rural · Tract 211 (45083021100) rural · Tract 215 (45083021500) rural · Tract 216 (45083021600) rural · Tract 217 (45083021700) rural · Tract 218.04 (45083021804) rural · Tract 218.05 (45083021805) rural · Tract 218.06 (45083021806) rural · Tract 219.03 (45083021903) rural · Tract 220.04 (45083022004) rural · Tract 222.02 (45083022202) rural · Tract 223.03 (45083022303) rural · Tract 223.05 (45083022305) rural · Tract 224.07 (45083022407) rural · Tract 224.08 (45083022408) rural · Tract 226 (45083022600) rural · Tract 231.04 (45083023104) rural · Tract 233.02 (45083023302) · Tract 236.02 (45083023602) rural · Tract 237 (45083023700) rural
Charleston County — 22 eligible tracts (2 rural)
Tract 7 (45019000700) · Tract 24.02 (45019002402) rural · Tract 25.03 (45019002503) rural · Tract 26.14 (45019002614) · Tract 27.02 (45019002702) · Tract 31.04 (45019003104) · Tract 31.05 (45019003105) · Tract 31.07 (45019003107) · Tract 31.15 (45019003115) · Tract 31.17 (45019003117) · Tract 32 (45019003200) · Tract 33 (45019003300) · Tract 34 (45019003400) · Tract 37 (45019003700) · Tract 38 (45019003800) · Tract 39 (45019003900) · Tract 40 (45019004000) · Tract 43 (45019004300) · Tract 44 (45019004400) · Tract 53 (45019005300) · Tract 54 (45019005400) · Tract 55 (45019005500)
Orangeburg County — 21 eligible tracts (21 rural)
Tract 101.01 (45075010101) rural · Tract 101.02 (45075010102) rural · Tract 101.04 (45075010104) rural · Tract 102 (45075010200) rural · Tract 103.02 (45075010302) rural · Tract 103.03 (45075010303) rural · Tract 104 (45075010400) rural · Tract 105 (45075010500) rural · Tract 106.02 (45075010602) rural · Tract 106.04 (45075010604) rural · Tract 107 (45075010700) rural · Tract 108.01 (45075010801) rural · Tract 110 (45075011000) rural · Tract 111 (45075011100) rural · Tract 113 (45075011300) rural · Tract 114 (45075011400) rural · Tract 115 (45075011500) rural · Tract 116 (45075011600) rural · Tract 117.04 (45075011704) rural · Tract 118.02 (45075011802) rural · Tract 118.03 (45075011803) rural
Horry County — 19 eligible tracts (19 rural)
Tract 101 (45051010100) rural · Tract 201 (45051020100) rural · Tract 202.02 (45051020202) rural · Tract 203.01 (45051020301) rural · Tract 203.02 (45051020302) rural · Tract 505 (45051050500) rural · Tract 506 (45051050600) rural · Tract 507 (45051050700) rural · Tract 509.01 (45051050901) rural · Tract 509.02 (45051050902) rural · Tract 512.02 (45051051202) rural · Tract 514.06 (45051051406) rural · Tract 517 (45051051700) rural · Tract 601.01 (45051060101) rural · Tract 604.03 (45051060403) rural · Tract 604.05 (45051060405) rural · Tract 702 (45051070200) rural · Tract 703 (45051070300) rural · Tract 704 (45051070400) rural
Anderson County — 18 eligible tracts (17 rural)
Tract 5 (45007000500) rural · Tract 6 (45007000600) rural · Tract 7.01 (45007000701) rural · Tract 7.02 (45007000702) rural · Tract 8 (45007000800) rural · Tract 10 (45007001000) rural · Tract 101.05 (45007010105) · Tract 104.03 (45007010403) rural · Tract 104.05 (45007010405) rural · Tract 107.01 (45007010701) rural · Tract 114.02 (45007011402) rural · Tract 115.02 (45007011502) rural · Tract 117.01 (45007011701) rural · Tract 117.02 (45007011702) rural · Tract 118 (45007011800) rural · Tract 119.01 (45007011901) rural · Tract 119.02 (45007011902) rural · Tract 123 (45007012300) rural
Aiken County — 17 eligible tracts (13 rural)
Tract 201 (45003020100) rural · Tract 202 (45003020200) rural · Tract 203.01 (45003020301) rural · Tract 204.02 (45003020402) rural · Tract 206.03 (45003020603) · Tract 207.02 (45003020702) · Tract 210.01 (45003021001) rural · Tract 210.03 (45003021003) · Tract 210.04 (45003021004) · Tract 211.01 (45003021101) rural · Tract 214.01 (45003021401) rural · Tract 214.02 (45003021402) rural · Tract 216.01 (45003021601) rural · Tract 218 (45003021800) rural · Tract 219.01 (45003021901) rural · Tract 219.02 (45003021902) rural · Tract 220.01 (45003022001) rural
Berkeley County — 15 eligible tracts (9 rural)
Tract 201.01 (45015020101) rural · Tract 202.01 (45015020201) rural · Tract 202.02 (45015020202) rural · Tract 203.03 (45015020303) rural · Tract 204.01 (45015020401) rural · Tract 205.04 (45015020504) rural · Tract 205.06 (45015020506) rural · Tract 207.12 (45015020712) rural · Tract 207.15 (45015020715) · Tract 207.17 (45015020717) · Tract 207.25 (45015020725) rural · Tract 208.04 (45015020804) · Tract 208.11 (45015020811) · Tract 209.01 (45015020901) · Tract 210 (45015021000)
Florence County — 15 eligible tracts (15 rural)
Tract 4 (45041000400) rural · Tract 5.02 (45041000502) rural · Tract 7 (45041000700) rural · Tract 8 (45041000800) rural · Tract 9 (45041000900) rural · Tract 10 (45041001000) rural · Tract 16.01 (45041001601) rural · Tract 17 (45041001700) rural · Tract 18 (45041001800) rural · Tract 19.02 (45041001902) rural · Tract 20 (45041002000) rural · Tract 22.02 (45041002202) rural · Tract 22.04 (45041002204) rural · Tract 23 (45041002300) rural · Tract 26 (45041002600) rural
Lexington County — 15 eligible tracts (9 rural)
Tract 201 (45063020100) · Tract 203 (45063020300) · Tract 205.10 (45063020510) · Tract 205.13 (45063020513) · Tract 208.03 (45063020803) rural · Tract 208.04 (45063020804) rural · Tract 208.07 (45063020807) rural · Tract 209.05 (45063020905) rural · Tract 209.06 (45063020906) rural · Tract 209.09 (45063020909) · Tract 209.10 (45063020910) rural · Tract 210.51 (45063021051) · Tract 213.11 (45063021311) rural · Tract 214.02 (45063021402) rural · Tract 214.03 (45063021403) rural
Darlington County — 13 eligible tracts (13 rural)
Tract 101 (45031010100) rural · Tract 102 (45031010200) rural · Tract 103 (45031010300) rural · Tract 106 (45031010600) rural · Tract 107 (45031010700) rural · Tract 108 (45031010800) rural · Tract 111 (45031011100) rural · Tract 112.01 (45031011201) rural · Tract 112.02 (45031011202) rural · Tract 113.01 (45031011301) rural · Tract 114 (45031011400) rural · Tract 115 (45031011500) rural · Tract 116 (45031011600) rural
Chester County — 10 eligible tracts (10 rural)
Tract 201 (45023020100) rural · Tract 203 (45023020300) rural · Tract 204 (45023020400) rural · Tract 205 (45023020500) rural · Tract 206.01 (45023020601) rural · Tract 206.02 (45023020602) rural · Tract 207 (45023020700) rural · Tract 208 (45023020800) rural · Tract 209 (45023020900) rural · Tract 210 (45023021000) rural
Chesterfield County — 10 eligible tracts (10 rural)
Tract 9501.02 (45025950102) rural · Tract 9503 (45025950300) rural · Tract 9504.01 (45025950401) rural · Tract 9504.02 (45025950402) rural · Tract 9505.03 (45025950503) rural · Tract 9505.04 (45025950504) rural · Tract 9506.01 (45025950601) rural · Tract 9506.02 (45025950602) rural · Tract 9507.01 (45025950701) rural · Tract 9508 (45025950800) rural
Sumter County — 10 eligible tracts (10 rural)
Tract 1 (45085000100) rural · Tract 4.02 (45085000402) rural · Tract 5 (45085000500) rural · Tract 7 (45085000700) rural · Tract 8 (45085000800) rural · Tract 11 (45085001100) rural · Tract 13 (45085001300) rural · Tract 15 (45085001500) rural · Tract 16 (45085001600) rural · Tract 18.04 (45085001804) rural
Beaufort County — 9 eligible tracts (9 rural)
Tract 1 (45013000100) rural · Tract 2 (45013000200) rural · Tract 3 (45013000300) rural · Tract 4 (45013000400) rural · Tract 6 (45013000600) rural · Tract 10 (45013001000) rural · Tract 11.04 (45013001104) rural · Tract 108 (45013010800) rural · Tract 113 (45013011300) rural
Pickens County — 9 eligible tracts (7 rural)
Tract 105.02 (45077010502) rural · Tract 106.01 (45077010601) rural · Tract 108.05 (45077010805) · Tract 108.06 (45077010806) · Tract 110.03 (45077011003) rural · Tract 111.04 (45077011104) rural · Tract 111.05 (45077011105) rural · Tract 112.02 (45077011202) rural · Tract 112.04 (45077011204) rural
Dillon County — 8 eligible tracts (8 rural)
Tract 9701 (45033970100) rural · Tract 9702 (45033970200) rural · Tract 9703.02 (45033970302) rural · Tract 9704.01 (45033970401) rural · Tract 9704.02 (45033970402) rural · Tract 9705 (45033970500) rural · Tract 9706.01 (45033970601) rural · Tract 9706.02 (45033970602) rural
Dorchester County — 8 eligible tracts (4 rural)
Tract 101 (45035010100) rural · Tract 102 (45035010200) rural · Tract 103.01 (45035010301) rural · Tract 103.02 (45035010302) rural · Tract 105.01 (45035010501) · Tract 106.07 (45035010607) · Tract 108.13 (45035010813) · Tract 108.15 (45035010815)
Marion County — 8 eligible tracts (8 rural)
Tract 9501 (45067950100) rural · Tract 9502 (45067950200) rural · Tract 9503 (45067950300) rural · Tract 9504 (45067950400) rural · Tract 9505 (45067950500) rural · Tract 9506 (45067950600) rural · Tract 9507 (45067950700) rural · Tract 9508 (45067950800) rural
Marlboro County — 8 eligible tracts (8 rural)
Tract 9601 (45069960100) rural · Tract 9602.01 (45069960201) rural · Tract 9602.02 (45069960202) rural · Tract 9603.01 (45069960301) rural · Tract 9603.02 (45069960302) rural · Tract 9604 (45069960400) rural · Tract 9605 (45069960500) rural · Tract 9606 (45069960600) rural
Oconee County — 8 eligible tracts (8 rural)
Tract 301 (45073030100) rural · Tract 302.01 (45073030201) rural · Tract 304.03 (45073030403) rural · Tract 304.04 (45073030404) rural · Tract 307.01 (45073030701) rural · Tract 308.01 (45073030801) rural · Tract 308.02 (45073030802) rural · Tract 311 (45073031100) rural
Williamsburg County — 8 eligible tracts (8 rural)
Tract 9701 (45089970100) rural · Tract 9703 (45089970300) rural · Tract 9704 (45089970400) rural · Tract 9705.01 (45089970501) rural · Tract 9705.02 (45089970502) rural · Tract 9706.01 (45089970601) rural · Tract 9708.01 (45089970801) rural · Tract 9709 (45089970900) rural
York County — 8 eligible tracts (2 rural)
Tract 602 (45091060200) · Tract 603 (45091060300) · Tract 604.01 (45091060401) · Tract 605.01 (45091060501) · Tract 605.02 (45091060502) · Tract 606 (45091060600) · Tract 616.01 (45091061601) rural · Tract 616.02 (45091061602) rural
Barnwell County — 6 eligible tracts (6 rural)
Tract 9701.01 (45011970101) rural · Tract 9701.02 (45011970102) rural · Tract 9702 (45011970200) rural · Tract 9703 (45011970300) rural · Tract 9704.01 (45011970401) rural · Tract 9705 (45011970500) rural
Cherokee County — 6 eligible tracts (6 rural)
Tract 9702.01 (45021970201) rural · Tract 9703.01 (45021970301) rural · Tract 9703.02 (45021970302) rural · Tract 9704.01 (45021970401) rural · Tract 9705.02 (45021970502) rural · Tract 9706.01 (45021970601) rural
Georgetown County — 6 eligible tracts (6 rural)
Tract 9202.02 (45043920202) rural · Tract 9202.04 (45043920204) rural · Tract 9203.01 (45043920301) rural · Tract 9206.01 (45043920601) rural · Tract 9206.02 (45043920602) rural · Tract 9208 (45043920800) rural
Greenwood County — 6 eligible tracts (6 rural)
Tract 9701.02 (45047970102) rural · Tract 9704.01 (45047970401) rural · Tract 9705 (45047970500) rural · Tract 9708.01 (45047970801) rural · Tract 9708.02 (45047970802) rural · Tract 9709 (45047970900) rural
Lancaster County — 6 eligible tracts (6 rural)
Tract 102.02 (45057010202) rural · Tract 103 (45057010300) rural · Tract 105 (45057010500) rural · Tract 107 (45057010700) rural · Tract 108 (45057010800) rural · Tract 110.01 (45057011001) rural
Laurens County — 6 eligible tracts (5 rural)
Tract 9201.06 (45059920106) · Tract 9201.07 (45059920107) rural · Tract 9203.02 (45059920302) rural · Tract 9205.03 (45059920503) rural · Tract 9205.04 (45059920504) rural · Tract 9206 (45059920600) rural
Bamberg County — 5 eligible tracts (5 rural)
Tract 9601.02 (45009960102) rural · Tract 9602.01 (45009960201) rural · Tract 9602.02 (45009960202) rural · Tract 9603 (45009960300) rural · Tract 9604 (45009960400) rural
Colleton County — 5 eligible tracts (5 rural)
Tract 9701 (45029970100) rural · Tract 9703.01 (45029970301) rural · Tract 9704.01 (45029970401) rural · Tract 9705.01 (45029970501) rural · Tract 9706.01 (45029970601) rural
Hampton County — 5 eligible tracts (5 rural)
Tract 9201 (45049920100) rural · Tract 9202.01 (45049920201) rural · Tract 9202.02 (45049920202) rural · Tract 9203 (45049920300) rural · Tract 9204.01 (45049920401) rural
Lee County — 5 eligible tracts (5 rural)
Tract 9202.01 (45061920201) rural · Tract 9202.02 (45061920202) rural · Tract 9203.02 (45061920302) rural · Tract 9204.01 (45061920401) rural · Tract 9206 (45061920600) rural
Union County — 5 eligible tracts (5 rural)
Tract 302 (45087030200) rural · Tract 303 (45087030300) rural · Tract 304.02 (45087030402) rural · Tract 305 (45087030500) rural · Tract 309 (45087030900) rural
Jasper County — 4 eligible tracts (4 rural)
Tract 9501 (45053950100) rural · Tract 9502.03 (45053950203) rural · Tract 9502.04 (45053950204) rural · Tract 9503.01 (45053950301) rural
Kershaw County — 4 eligible tracts (4 rural)
Tract 9701 (45055970100) rural · Tract 9702 (45055970200) rural · Tract 9707 (45055970700) rural · Tract 9709.02 (45055970902) rural
Newberry County — 4 eligible tracts (4 rural)
Tract 9502.01 (45071950201) rural · Tract 9502.03 (45071950203) rural · Tract 9503 (45071950300) rural · Tract 9505.02 (45071950502) rural
Saluda County — 4 eligible tracts (4 rural)
Tract 9601 (45081960100) rural · Tract 9602.01 (45081960201) rural · Tract 9602.02 (45081960202) rural · Tract 9604 (45081960400) rural
Allendale County — 3 eligible tracts (3 rural)
Tract 9702.01 (45005970201) rural · Tract 9702.02 (45005970202) rural · Tract 9705 (45005970500) rural
Edgefield County — 3 eligible tracts (2 rural)
Tract 9702.04 (45037970204) rural · Tract 9703 (45037970300) rural · Tract 9705.01 (45037970501)
Fairfield County — 3 eligible tracts (3 rural)
Tract 9604.01 (45039960401) rural · Tract 9604.02 (45039960402) rural · Tract 9605.02 (45039960502) rural
Clarendon County — 2 eligible tracts (2 rural)
Tract 9605 (45027960500) rural · Tract 9606 (45027960600) rural
Abbeville County — 1 eligible tract (1 rural)
Tract 9505 (45001950500) rural
McCormick County — 1 eligible tract (1 rural)
Tract 9203 (45065920300) rural
Qualified Opportunity Funds investing in South Carolina
5 Qualified Opportunity Funds with stated investment activity in South Carolina. Each profile lists sponsor, focus, and contact details.
Get notified when Treasury certifies South Carolina's OZ 2.0 nominations
One email the moment South Carolina's governor submits nominations to Treasury. One more when Treasury certifies.
South Carolina Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has South Carolina nominated?
South Carolina nominated 112 census tracts, according to SC Commerce (September 23, 2026).
How many census tracts in South Carolina are eligible for Opportunity Zone 2.0?
445 tracts, of which 326 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.
How many tracts can South Carolina nominate?
Up to 112. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).
Who chooses South Carolina's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them. In South Carolina, the South Carolina Department of Commerce runs the state process.
Are South Carolina'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 South Carolina's community nomination deadline?
South Carolina's published community/local input deadline was June 1, 2026. That is the state's internal window, separate from the federal deadline.
Do rural Opportunity Zones in South Carolina 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. South Carolina has 326 rural eligible tracts in the IRS appendix.
Data as of October 11, 2026 · South Carolina data last changed Oct 1, 2026 · How we source this