Georgia had 260 Opportunity Zones designated in 2018. Treasury lists 949 Georgia census tracts as eligible for the 2027 round. Georgia reports that Treasury certified 238 tracts, but the only list it has published is its 235-tract submission, so those tracts show here as nominated.
- 2018 zones
- 260
- Of which rural
- 135
- Eligible for 2027
- 949
- Most it can designate
- 238
- 2027 status
- Reported certified, list not published
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for Georgia 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 238 of its 949 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 |
|---|---|---|---|
| Fulton County | 27 | 106 | 0 |
| Muscogee County | 16 | 27 | 0 |
| Bibb County | 15 | 25 | 0 |
| Richmond County | 13 | 30 | 0 |
| DeKalb County | 12 | 68 | 0 |
| Dougherty County | 10 | 20 | 0 |
| Chatham County | 9 | 33 | 0 |
| Bulloch County | 6 | 12 | 12 |
| Lowndes County | 6 | 12 | 1 |
| Baldwin County | 6 | 6 | 6 |
| Cobb County | 5 | 24 | 0 |
| Spalding County | 5 | 10 | 10 |
| Ware County | 5 | 6 | 6 |
| Colquitt County | 4 | 10 | 10 |
| Emanuel County | 4 | 8 | 8 |
| Troup County | 4 | 8 | 8 |
| Laurens County | 4 | 7 | 7 |
| Sumter County | 4 | 6 | 6 |
| Ben Hill County | 4 | 5 | 5 |
| Gwinnett County | 3 | 63 | 0 |
| Clayton County | 3 | 49 | 0 |
| Hall County | 3 | 10 | 10 |
| Coffee County | 3 | 9 | 9 |
| Glynn County | 3 | 8 | 8 |
| Tift County | 3 | 6 | 6 |
| Crisp County | 3 | 4 | 4 |
| Burke County | 3 | 3 | 3 |
| Mitchell County | 3 | 3 | 3 |
| Peach County | 3 | 2 | 2 |
| Carroll County | 2 | 11 | 11 |
| Floyd County | 2 | 9 | 9 |
| Douglas County | 2 | 5 | 0 |
| Early County | 2 | 5 | 5 |
| Thomas County | 2 | 5 | 5 |
| Grady County | 2 | 4 | 4 |
| Jefferson County | 2 | 4 | 4 |
| Macon County | 2 | 4 | 4 |
| Tattnall County | 2 | 4 | 4 |
| Brooks County | 2 | 3 | 3 |
| McDuffie County | 2 | 3 | 3 |
| Upson County | 2 | 3 | 3 |
| Candler County | 2 | 2 | 2 |
| Coweta County | 2 | 2 | 0 |
| Greene County | 2 | 2 | 2 |
| Miller County | 2 | 2 | 2 |
| Stewart County | 2 | 2 | 2 |
| Terrell County | 2 | 2 | 2 |
| Washington County | 2 | 2 | 2 |
| Calhoun County | 2 | 1 | 1 |
| Dooly County | 2 | 1 | 1 |
| Toombs County | 1 | 7 | 7 |
| Walker County | 1 | 7 | 3 |
| Newton County | 1 | 6 | 0 |
| Berrien County | 1 | 5 | 5 |
| Decatur County | 1 | 5 | 5 |
| Dodge County | 1 | 5 | 5 |
| Telfair County | 1 | 5 | 5 |
| Polk County | 1 | 4 | 4 |
| Taylor County | 1 | 4 | 4 |
| Wayne County | 1 | 4 | 4 |
| Barrow County | 1 | 3 | 3 |
| Cook County | 1 | 3 | 3 |
| Pierce County | 1 | 3 | 3 |
| Screven County | 1 | 3 | 3 |
| Walton County | 1 | 3 | 3 |
| Atkinson County | 1 | 2 | 2 |
| Bleckley County | 1 | 2 | 2 |
| Clinch County | 1 | 2 | 2 |
| Evans County | 1 | 2 | 2 |
| Gilmer County | 1 | 2 | 2 |
| Hancock County | 1 | 2 | 2 |
| Jenkins County | 1 | 2 | 2 |
| Randolph County | 1 | 2 | 2 |
| Clay County | 1 | 1 | 1 |
| Echols County | 1 | 1 | 1 |
| Elbert County | 1 | 1 | 1 |
| Lincoln County | 1 | 1 | 1 |
| Taliaferro County | 1 | 1 | 1 |
| Warren County | 1 | 1 | 1 |
| Clarke County | 0 | 15 | 0 |
| Henry County | 0 | 15 | 2 |
| Houston County | 0 | 14 | 3 |
| Whitfield County | 0 | 8 | 8 |
| Chattooga County | 0 | 7 | 7 |
| Rockdale County | 0 | 7 | 1 |
| Appling County | 0 | 6 | 6 |
| Bartow County | 0 | 6 | 4 |
| Meriwether County | 0 | 6 | 6 |
| Franklin County | 0 | 5 | 5 |
| Gordon County | 0 | 5 | 5 |
| Worth County | 0 | 5 | 5 |
| McIntosh County | 0 | 4 | 4 |
| Putnam County | 0 | 4 | 4 |
| Wilcox County | 0 | 4 | 4 |
| Bacon County | 0 | 3 | 3 |
| Cherokee County | 0 | 3 | 0 |
| Habersham County | 0 | 3 | 3 |
| Jasper County | 0 | 3 | 3 |
| Jeff Davis County | 0 | 3 | 3 |
| Johnson County | 0 | 3 | 3 |
| Liberty County | 0 | 3 | 3 |
| Murray County | 0 | 3 | 3 |
| Talbot County | 0 | 3 | 3 |
| White County | 0 | 3 | 3 |
| Baker County | 0 | 2 | 2 |
| Brantley County | 0 | 2 | 2 |
| Butts County | 0 | 2 | 2 |
| Camden County | 0 | 2 | 2 |
| Catoosa County | 0 | 2 | 0 |
| Fannin County | 0 | 2 | 2 |
| Hart County | 0 | 2 | 2 |
| Heard County | 0 | 2 | 2 |
| Irwin County | 0 | 2 | 2 |
| Jones County | 0 | 2 | 1 |
| Lanier County | 0 | 2 | 2 |
| Long County | 0 | 2 | 2 |
| Lumpkin County | 0 | 2 | 2 |
| Monroe County | 0 | 2 | 2 |
| Montgomery County | 0 | 2 | 2 |
| Paulding County | 0 | 2 | 0 |
| Pickens County | 0 | 2 | 2 |
| Pulaski County | 0 | 2 | 2 |
| Seminole County | 0 | 2 | 2 |
| Stephens County | 0 | 2 | 2 |
| Turner County | 0 | 2 | 2 |
| Webster County | 0 | 2 | 2 |
| Wheeler County | 0 | 2 | 2 |
| Wilkes County | 0 | 2 | 2 |
| Banks County | 0 | 1 | 1 |
| Charlton County | 0 | 1 | 1 |
| Chattahoochee County | 0 | 1 | 1 |
| Crawford County | 0 | 1 | 1 |
| Dade County | 0 | 1 | 1 |
| Fayette County | 0 | 1 | 1 |
| Haralson County | 0 | 1 | 1 |
| Jackson County | 0 | 1 | 1 |
| Madison County | 0 | 1 | 1 |
| Marion County | 0 | 1 | 1 |
| Morgan County | 0 | 1 | 1 |
| Rabun County | 0 | 1 | 1 |
| Towns County | 0 | 1 | 1 |
| Twiggs County | 0 | 1 | 1 |
| Wilkinson County | 0 | 1 | 1 |
2018 zone tracts, by county
Atkinson County 1
Baldwin County 6
Barrow County 1
Ben Hill County 4
Berrien County 1
Bibb County 15
Bleckley County 1
Brooks County 2
Bulloch County 6
Burke County 3
Calhoun County 2
Candler County 2
Carroll County 2
Chatham County 9
Clay County 1
Clayton County 3
Clinch County 1
Coffee County 3
Colquitt County 4
Cook County 1
Coweta County 2
Crisp County 3
DeKalb County 12
Decatur County 1
Dodge County 1
Dooly County 2
Dougherty County 10
Douglas County 2
Early County 2
Echols County 1
Elbert County 1
Evans County 1
Floyd County 2
Fulton County 27
- Tract 13121002500
- Tract 13121002600
- Tract 13121004200
- Tract 13121004300
- Tract 13121005502
- Tract 13121006300
- Tract 13121006400
- Tract 13121006601
- Tract 13121007200
- Tract 13121007400
- Tract 13121007500
- Tract 13121007602
- Tract 13121007603
- Tract 13121007704
- Tract 13121007705
- Tract 13121007807
- Tract 13121008000
- Tract 13121008102
- Tract 13121008201
- Tract 13121008400
- Tract 13121008500
- Tract 13121008601
- Tract 13121010603
- Tract 13121011000
- Tract 13121011800
- Tract 13121011900
- Tract 13121012000
Gilmer County 1
Glynn County 3
Grady County 2
Greene County 2
Gwinnett County 3
Hall County 3
Hancock County 1
Jefferson County 2
Jenkins County 1
Lincoln County 1
Lowndes County 6
Macon County 2
McDuffie County 2
Miller County 2
Mitchell County 3
Muscogee County 16
Newton County 1
Peach County 3
Pierce County 1
Polk County 1
Randolph County 1
Richmond County 13
Screven County 1
Spalding County 5
Stewart County 2
Taliaferro County 1
Tattnall County 2
Taylor County 1
Telfair County 1
Terrell County 2
Thomas County 2
Tift County 3
Toombs County 1
Upson County 2
Walker County 1
Walton County 1
Warren County 1
Washington County 2
Wayne 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)
- Georgia: 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 Georgia?
Georgia had 260 census tracts designated as Opportunity Zones in 2018, of which 135 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.
Which Georgia tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 949 Georgia census tracts as eligible for designation in the 2027 round under the new low-income community test. Georgia reports that Treasury certified 238 tracts, but the only list it has published is its 235-tract submission, so those tracts show here as nominated.
How do I check whether a Georgia 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.