Arkansas had 85 Opportunity Zones designated in 2018. Treasury lists 310 Arkansas census tracts as eligible for the 2027 round. Arkansas reports 78 tracts certified but has not published the tract list.
- 2018 zones
- 85
- Of which rural
- 59
- Eligible for 2027
- 310
- Most it can designate
- 78
- 2027 status
- Reported certified, no list
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for Arkansas in 2027
The 2018 designations stay in effect through December 31, 2028. New designations take effect January 1, 2027 and run ten years. The state may designate at most 78 of its 310 eligible tracts. Its 2027 status comes from this official source. Read how the 2027 round works and how a tract qualifies.
Counties
| County | 2018 zones | Eligible for 2027 | Eligible, rural |
|---|---|---|---|
| Pulaski County | 8 | 45 | 1 |
| Washington County | 6 | 19 | 0 |
| Jefferson County | 4 | 13 | 13 |
| Garland County | 3 | 11 | 11 |
| Craighead County | 3 | 10 | 0 |
| Mississippi County | 3 | 9 | 9 |
| Sebastian County | 3 | 9 | 1 |
| Faulkner County | 3 | 6 | 1 |
| Crittenden County | 2 | 11 | 10 |
| Pope County | 2 | 7 | 7 |
| Independence County | 2 | 6 | 6 |
| Union County | 2 | 6 | 6 |
| Phillips County | 2 | 5 | 5 |
| St. Francis County | 2 | 5 | 5 |
| Desha County | 2 | 4 | 4 |
| Greene County | 2 | 4 | 4 |
| Benton County | 2 | 3 | 1 |
| Drew County | 2 | 3 | 3 |
| Ouachita County | 2 | 3 | 3 |
| White County | 1 | 10 | 10 |
| Miller County | 1 | 8 | 8 |
| Hempstead County | 1 | 5 | 5 |
| Crawford County | 1 | 4 | 2 |
| Van Buren County | 1 | 4 | 4 |
| Arkansas County | 1 | 3 | 3 |
| Ashley County | 1 | 3 | 3 |
| Carroll County | 1 | 3 | 3 |
| Chicot County | 1 | 3 | 3 |
| Clark County | 1 | 3 | 3 |
| Conway County | 1 | 3 | 3 |
| Johnson County | 1 | 3 | 3 |
| Lafayette County | 1 | 3 | 3 |
| Lawrence County | 1 | 3 | 3 |
| Polk County | 1 | 3 | 3 |
| Bradley County | 1 | 2 | 2 |
| Columbia County | 1 | 2 | 2 |
| Franklin County | 1 | 2 | 2 |
| Hot Spring County | 1 | 2 | 2 |
| Howard County | 1 | 2 | 2 |
| Jackson County | 1 | 2 | 2 |
| Little River County | 1 | 2 | 2 |
| Marion County | 1 | 2 | 2 |
| Nevada County | 1 | 2 | 2 |
| Boone County | 1 | 1 | 1 |
| Cleburne County | 1 | 1 | 1 |
| Dallas County | 1 | 1 | 1 |
| Grant County | 1 | 1 | 1 |
| Logan County | 1 | 0 | 0 |
| Sevier County | 1 | 0 | 0 |
| Poinsett County | 0 | 5 | 5 |
| Cross County | 0 | 4 | 4 |
| Lonoke County | 0 | 4 | 3 |
| Baxter County | 0 | 3 | 3 |
| Clay County | 0 | 3 | 3 |
| Fulton County | 0 | 3 | 3 |
| Izard County | 0 | 3 | 3 |
| Lee County | 0 | 3 | 3 |
| Montgomery County | 0 | 2 | 2 |
| Randolph County | 0 | 2 | 2 |
| Saline County | 0 | 2 | 0 |
| Searcy County | 0 | 2 | 2 |
| Sharp County | 0 | 2 | 2 |
| Stone County | 0 | 2 | 2 |
| Woodruff County | 0 | 2 | 2 |
| Lincoln County | 0 | 1 | 1 |
| Madison County | 0 | 1 | 1 |
| Monroe County | 0 | 1 | 1 |
| Newton County | 0 | 1 | 1 |
| Pike County | 0 | 1 | 1 |
| Yell County | 0 | 1 | 1 |
2018 zone tracts, by county
Arkansas County 1
Ashley County 1
Benton County 2
Boone County 1
Bradley County 1
Carroll County 1
Chicot County 1
Clark County 1
Cleburne County 1
Columbia County 1
Conway County 1
Craighead County 3
Crawford County 1
Crittenden County 2
Dallas County 1
Desha County 2
Drew County 2
Faulkner County 3
Franklin County 1
Garland County 3
Grant County 1
Greene County 2
Hempstead County 1
Hot Spring County 1
Howard County 1
Independence County 2
Jackson County 1
Jefferson County 4
Johnson County 1
Lafayette County 1
Lawrence County 1
Little River County 1
Logan County 1
Marion County 1
Miller County 1
Mississippi County 3
Nevada County 1
Ouachita County 2
Phillips County 2
Polk County 1
Pope County 2
Pulaski County 8
Sebastian County 3
Sevier County 1
St. Francis County 2
Union County 2
Van Buren County 1
Washington County 6
White County 1
State income tax treatment of Opportunity Zone gains varies; see state tax conformity.
Data sources
- IRS Notice 2018-48 - Designated Qualified Opportunity Zones (official list) (retrieved Oct 30, 2026)
- IRS Notice 2019-42 - Amplification of Notice 2018-48 (two added Puerto Rico QOZs) (retrieved Oct 30, 2026)
- CDFI Fund - Designated Qualified Opportunity Zones (list updated Dec 14, 2018) (retrieved Oct 30, 2026)
- IRS Notice 2025-50 - 2018 QOZs comprised entirely of a rural area (Appendix) (retrieved Oct 30, 2026)
- IRS Rev. Proc. 2026-14 - Nomination of 2027 QOZs (retrieved Oct 30, 2026)
- IRS Rev. Proc. 2026-14 Appendix - LICs eligible for nomination as 2027 QOZs (retrieved Oct 30, 2026)
- Treasury OTA - Eligible LICs for Nomination as 2027 QOZs, data transparency file (Sept 2026) (retrieved Oct 30, 2026)
- Treasury OTA - Eligibility Criteria for 2027 QOZs (Sept 2026) (retrieved Oct 30, 2026)
- Census Bureau 2020 Census Tract to 2010 Census Tract Relationship File (national) (retrieved Oct 30, 2026)
- ACS 2020-2024 5-year, B19113 Median family income (retrieved Oct 30, 2026)
- ACS 2020-2024 5-year, B17001 Poverty status in the past 12 months (retrieved Oct 30, 2026)
- Arkansas: official 2027 nomination or designation source (checked Oct 30, 2026)
Every source file, with its retrieval date and checksum, is listed in sources.json.
Common questions
How many Opportunity Zones are in Arkansas?
Arkansas had 85 census tracts designated as Opportunity Zones in 2018, of which 59 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.
Which Arkansas tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 310 Arkansas census tracts as eligible for designation in the 2027 round under the new low-income community test. Arkansas reports 78 tracts certified but has not published the tract list.
How do I check whether a Arkansas property is in an Opportunity Zone?
Use the address lookup on this site. It geocodes the address with the Census Bureau and checks it against both the 2018 zones and the 2027 list, and links the official source for each answer.