Idaho had 28 Opportunity Zones designated in 2018. Treasury lists 81 Idaho census tracts as eligible for the 2027 round. Idaho's official list shows 25 tracts certified by Treasury as 2027 Opportunity Zones.
- 2018 zones
- 28
- Of which rural
- 22
- Eligible for 2027
- 81
- Most it can designate
- 25
- 2027 status
- Certified
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for Idaho 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 81 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 |
|---|---|---|---|
| Canyon County | 3 | 13 | 1 |
| Ada County | 2 | 15 | 0 |
| Twin Falls County | 2 | 5 | 1 |
| Latah County | 2 | 4 | 4 |
| Clearwater County | 2 | 0 | 0 |
| Idaho County | 2 | 0 | 0 |
| Bannock County | 1 | 8 | 1 |
| Bonner County | 1 | 5 | 5 |
| Kootenai County | 1 | 4 | 0 |
| Lewis County | 1 | 2 | 2 |
| Adams County | 1 | 1 | 1 |
| Elmore County | 1 | 1 | 1 |
| Gooding County | 1 | 1 | 1 |
| Jerome County | 1 | 1 | 1 |
| Nez Perce County | 1 | 1 | 1 |
| Shoshone County | 1 | 1 | 1 |
| Benewah County | 1 | 0 | 0 |
| Boundary County | 1 | 0 | 0 |
| Minidoka County | 1 | 0 | 0 |
| Payette County | 1 | 0 | 0 |
| Valley County | 1 | 0 | 0 |
| Bonneville County | 0 | 5 | 0 |
| Madison County | 0 | 4 | 4 |
| Bingham County | 0 | 2 | 2 |
| Cassia County | 0 | 2 | 2 |
| Gem County | 0 | 1 | 1 |
| Jefferson County | 0 | 1 | 1 |
| Lemhi County | 0 | 1 | 1 |
| Power County | 0 | 1 | 0 |
| Teton County | 0 | 1 | 1 |
| Washington County | 0 | 1 | 1 |
2018 zone tracts, by county
Ada County 2
Adams County 1
Bannock County 1
Benewah County 1
Bonner County 1
Boundary County 1
Canyon County 3
Clearwater County 2
Elmore County 1
Gooding County 1
Idaho County 2
Jerome County 1
Kootenai County 1
Latah County 2
Lewis County 1
Minidoka County 1
Nez Perce County 1
Payette County 1
Shoshone County 1
Twin Falls County 2
Valley 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)
- Idaho: 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 Idaho?
Idaho had 28 census tracts designated as Opportunity Zones in 2018, of which 22 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.
Which Idaho tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 81 Idaho census tracts as eligible for designation in the 2027 round under the new low-income community test. Idaho's official list shows 25 tracts certified by Treasury as 2027 Opportunity Zones.
How do I check whether a Idaho 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.