Nomination filed with Treasury

U.S. Virgin Islands Opportunity Zones 2.0

As of October 29, 2026, U.S. Virgin Islands has nominated 18 of its 18 eligible census tracts for Opportunity Zone 2.0 (the maximum allowed), according to the Office of Gov. Bryan (announced Jul 24, 2026). These are nominations, not certified zones: they await U.S. Treasury certification, and certified zones take effect January 1, 2027.

U.S. Virgin Islands nominated 18 of 18 eligible census tracts for Opportunity Zone 2.0, per the Office of Gov. Bryan. Tract table, cap and sources.

18
Eligible Tracts (OZ 2.0)
18
Rural eligible tracts
18
Nomination cap (max, computed)
Filed: 18
Nominations

Current status

Filed: 18 tracts · Jul 24, 2026. Status as of October 29, 2026.

Nominated · pending Treasury certification.

All 18 nominated tracts are rural, per the Governor's release. They are pending Treasury certification and would take effect January 1, 2027.

Eligible: 18 tracts, 18 rural, per Treasury's September 23, 2026 eligible-tract data. Nomination cap: 18, computed from Rev. Proc. 2026-14 sec. 2.03(c); it is a limit, not a count of tracts filed.

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 certified zones until Treasury certifies them.

Sources: Office of Gov. Bryan · Treasury's September 23, 2026 eligible-tract data · IRS Rev. Proc. 2026-14 · OZ 2.0 nomination tracker

U.S. Virgin Islands eligible tracts for OZ 2.0

All 18 eligible tracts in Treasury's September 23, 2026 data; 18 are on the nominated list. The poverty rate and population columns are from Treasury's file and the ACS 2020-2024 5-year estimates. U.S. Virgin Islands is not drawn on our map; use the likelihood checker to look up a tract.

St. Croix Island: 9 OZ 2.0 eligible, 9 rural
TractGEOID (2020)RuralPoverty ratePopulationNominated
970278010970200Yes28.5%Yes
970378010970300Yes33.2%Yes
970878010970800Yes35.8%Yes
970978010970900Yes35.7%Yes
971078010971000Yes29%Yes
971178010971100Yes40.9%Yes
971278010971200Yes24.4%Yes
971378010971300Yes23.8%Yes
971478010971400Yes37.2%Yes
St. John Island: 1 OZ 2.0 eligible, 1 rural
TractGEOID (2020)RuralPoverty ratePopulationNominated
950278020950200Yes20.3%Yes
St. Thomas Island: 8 OZ 2.0 eligible, 8 rural
TractGEOID (2020)RuralPoverty ratePopulationNominated
960178030960100Yes21.1%Yes
960278030960200Yes21.1%Yes
960678030960600Yes20.9%Yes
960878030960800Yes21.6%Yes
960978030960900Yes25.9%Yes
961078030961000Yes27.5%Yes
961178030961100Yes28.3%Yes
961278030961200Yes32.2%Yes

Get notified when Treasury certifies U.S. Virgin Islands's OZ 2.0 nominations

U.S. Virgin Islands Opportunity Zones 2.0: FAQ

How many Opportunity Zone 2.0 tracts can U.S. Virgin Islands nominate?

U.S. Virgin Islands has 18 eligible census tracts in Treasury's September 23, 2026 data, so its cap is 18 (every eligible tract; a jurisdiction with fewer than 25 may nominate all of them). We computed this from Rev. Proc. 2026-14 sec. 2.03(c); neither Treasury nor U.S. Virgin Islands has published it as a number.

Has U.S. Virgin Islands filed its Opportunity Zone 2.0 nominations?

Yes. All 18 nominated tracts are rural, per the Governor's release. They are pending Treasury certification and would take effect January 1, 2027. Source: Office of Gov. Bryan, Jul 24, 2026.

Data as of October 29, 2026 · U.S. Virgin Islands data last changed Oct 18, 2026 · How we source this