Opportunity Zones, current to the 2025 law

The Opportunity Zone reference, rebuilt for OZ 2.0

The program is now permanent. Gains invested in a fund before 2027 are taxed on December 31, 2026; investments made after that date follow new rules and a new map of zones. Guides, tools, data and an API, each tied to the statute, the IRS and Treasury.

What changed in OZ 2.0 Open the tools

Start with your situation

Who are you here as?

InvestorsYou have a capital gainDeadlines, the 2026 inclusion, and whether to wait for OZ 2.0.Developers and sponsorsYou are building in a zoneSite status, the improvement test, and project debt.CPAs and advisorsYour clients are asking180-day start dates, Forms 8996 and 8997, reporting.Business ownersYour business is in a zoneThe QOZB tests and how zone businesses raise capital.CommunitiesYour tract may be designatedHow tracts qualify and how the 2027 round works.

Tools

Calculators that run the actual rules

The same code powers our public API, so a page and an AI agent give the same answer.

ToolOpportunity Zone lookup: is this address in a zone?Checks an address against the 2018 zones and the 2027 designation round in one step.ToolOZ 2.0 tax benefit calculatorModels the 5-year deferral, 10% or 30% step-up and 10-year exclusion against paying tax now.ToolDec 31, 2026 gain inclusion calculator (OZ 1.0)Estimates the deferred gain that comes due on Dec 31, 2026 and the tax on it.Tool180-day deadline calculatorEvery start date you can choose, the last day to invest, and whether the window reaches OZ 2.0.ToolSubstantial improvement calculatorHow much must go into a building, and by when, for it to count as QOZ property.ToolQOF 90% asset test calculatorAverages the two testing dates and estimates the penalty if a fund falls short.

All tools

Guides

The rules, explained with sources

All guides

Financing

Debt for the projects inside the zones

Opportunity Zone equity rarely builds a project alone. Janover Capital LLC arranges construction, bridge, permanent and SBA financing for fund-backed real estate and zone businesses. We arrange loans; we do not sell fund interests.

Get an OZ financing quote How OZ financing works

Start here

Financing for the real estate inside the zone.

Tell us about the project. We respond with sizing, likely executions, and indicative terms. No cost, no obligation.

Get an OZ financing quote Look up an address