Guam had 25 Opportunity Zones designated in 2018. Treasury lists 20 Guam census tracts as eligible for the 2027 round. No 2027 nomination or designation list for Guam was published in an official source as of Oct 30, 2026.
- 2018 zones
- 25
- Of which rural
- 25
- Eligible for 2027
- 20
- Most it can designate
- 20
- 2027 status
- No list published
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for Guam 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 all 20 of its eligible tracts. Read how the 2027 round works and how a tract qualifies.
Counties
| County | 2018 zones | Eligible for 2027 | Eligible, rural |
|---|---|---|---|
| Guam | 25 | 20 | 20 |
2018 zone tracts, by county
Guam 25
- Tract 66010950300
- Tract 66010950401
- Tract 66010950402
- Tract 66010950501
- Tract 66010950502
- Tract 66010950900
- Tract 66010951000
- Tract 66010951600
- Tract 66010951800
- Tract 66010951901
- Tract 66010951902
- Tract 66010952400
- Tract 66010952800
- Tract 66010952900
- Tract 66010953000
- Tract 66010953300
- Tract 66010953400
- Tract 66010953900
- Tract 66010954400
- Tract 66010954800
- Tract 66010955300
- Tract 66010955400
- Tract 66010955600
- Tract 66010955700
- Tract 66010956000
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)
Every source file, with its retrieval date and checksum, is listed in sources.json.
Common questions
How many Opportunity Zones are in Guam?
Guam had 25 census tracts designated as Opportunity Zones in 2018, of which 25 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.
Which Guam tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 20 Guam census tracts as eligible for designation in the 2027 round under the new low-income community test. No 2027 nomination or designation list for Guam was published in an official source as of Oct 30, 2026.
How do I check whether a Guam 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.