Delaware had 25 Opportunity Zones designated in 2018. Treasury lists 61 Delaware census tracts as eligible for the 2027 round. Delaware's governor nominated 25 tracts; Treasury certification was pending as of Oct 30, 2026.
- 2018 zones
- 25
- Of which rural
- 10
- Eligible for 2027
- 61
- Most it can designate
- 25
- 2027 status
- Nominated
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for Delaware 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 25 of its 61 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 |
|---|---|---|---|
| New Castle County | 15 | 39 | 0 |
| Sussex County | 5 | 14 | 14 |
| Kent County | 5 | 8 | 8 |
2018 zone tracts, by county
New Castle County 15
Sussex County 5
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)
- Delaware: 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 Delaware?
Delaware had 25 census tracts designated as Opportunity Zones in 2018, of which 10 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.
Which Delaware tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 61 Delaware census tracts as eligible for designation in the 2027 round under the new low-income community test. Delaware's governor nominated 25 tracts; Treasury certification was pending as of Oct 30, 2026.
How do I check whether a Delaware 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.