Indiana had 156 Opportunity Zones designated in 2018. Treasury lists 503 Indiana census tracts as eligible for the 2027 round. Indiana's governor nominated 126 tracts; Treasury certification was pending as of Oct 30, 2026.
- 2018 zones
- 156
- Of which rural
- 49
- Eligible for 2027
- 503
- Most it can designate
- 126
- 2027 status
- Nominated
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for Indiana 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 126 of its 503 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 |
|---|---|---|---|
| Marion County | 36 | 122 | 0 |
| Lake County | 15 | 68 | 0 |
| Allen County | 10 | 31 | 0 |
| St. Joseph County | 7 | 30 | 0 |
| Vanderburgh County | 5 | 26 | 0 |
| Tippecanoe County | 5 | 19 | 0 |
| Elkhart County | 5 | 11 | 0 |
| Madison County | 4 | 17 | 2 |
| Delaware County | 4 | 16 | 1 |
| LaPorte County | 4 | 12 | 12 |
| Monroe County | 4 | 10 | 0 |
| Vigo County | 3 | 13 | 0 |
| Clark County | 3 | 6 | 0 |
| Floyd County | 2 | 6 | 0 |
| Miami County | 2 | 5 | 5 |
| Wayne County | 2 | 5 | 5 |
| Shelby County | 2 | 4 | 4 |
| Knox County | 2 | 3 | 3 |
| DeKalb County | 2 | 0 | 0 |
| Grant County | 1 | 9 | 9 |
| Howard County | 1 | 6 | 0 |
| Henry County | 1 | 5 | 5 |
| Porter County | 1 | 5 | 4 |
| Fayette County | 1 | 4 | 4 |
| Jackson County | 1 | 3 | 3 |
| Lawrence County | 1 | 3 | 3 |
| Marshall County | 1 | 3 | 3 |
| Morgan County | 1 | 3 | 2 |
| Randolph County | 1 | 3 | 3 |
| Bartholomew County | 1 | 2 | 0 |
| Blackford County | 1 | 2 | 2 |
| Crawford County | 1 | 2 | 2 |
| Daviess County | 1 | 2 | 2 |
| Dubois County | 1 | 2 | 2 |
| Perry County | 1 | 2 | 2 |
| Scott County | 1 | 2 | 2 |
| Washington County | 1 | 2 | 2 |
| Adams County | 1 | 1 | 1 |
| Boone County | 1 | 1 | 1 |
| Franklin County | 1 | 1 | 1 |
| Huntington County | 1 | 1 | 1 |
| Jennings County | 1 | 1 | 1 |
| Johnson County | 1 | 1 | 0 |
| Montgomery County | 1 | 1 | 1 |
| Newton County | 1 | 1 | 1 |
| Orange County | 1 | 1 | 1 |
| Starke County | 1 | 1 | 1 |
| Steuben County | 1 | 1 | 1 |
| Vermillion County | 1 | 1 | 1 |
| Wabash County | 1 | 1 | 1 |
| Carroll County | 1 | 0 | 0 |
| Gibson County | 1 | 0 | 0 |
| Hendricks County | 1 | 0 | 0 |
| Pike County | 1 | 0 | 0 |
| Putnam County | 1 | 0 | 0 |
| Rush County | 1 | 0 | 0 |
| Switzerland County | 1 | 0 | 0 |
| Wells County | 1 | 0 | 0 |
| Cass County | 0 | 4 | 4 |
| Jay County | 0 | 4 | 4 |
| Fulton County | 0 | 2 | 2 |
| Kosciusko County | 0 | 2 | 2 |
| Sullivan County | 0 | 2 | 2 |
| White County | 0 | 2 | 2 |
| Clinton County | 0 | 1 | 1 |
| Dearborn County | 0 | 1 | 1 |
| Fountain County | 0 | 1 | 1 |
| Greene County | 0 | 1 | 1 |
| Hancock County | 0 | 1 | 1 |
| Martin County | 0 | 1 | 1 |
| Ohio County | 0 | 1 | 1 |
| Owen County | 0 | 1 | 1 |
| Parke County | 0 | 1 | 1 |
| Posey County | 0 | 1 | 1 |
2018 zone tracts, by county
Adams County 1
Allen County 10
Bartholomew County 1
Blackford County 1
Boone County 1
Carroll County 1
Clark County 3
Crawford County 1
Daviess County 1
DeKalb County 2
Delaware County 4
Dubois County 1
Elkhart County 5
Fayette County 1
Floyd County 2
Franklin County 1
Gibson County 1
Grant County 1
Hendricks County 1
Henry County 1
Howard County 1
Huntington County 1
Jackson County 1
Jennings County 1
Johnson County 1
Knox County 2
Lake County 15
Lawrence County 1
Marion County 36
- Tract 18097310306
- Tract 18097322000
- Tract 18097322600
- Tract 18097330805
- Tract 18097340102
- Tract 18097340108
- Tract 18097340400
- Tract 18097341600
- Tract 18097342101
- Tract 18097342400
- Tract 18097351200
- Tract 18097351700
- Tract 18097352600
- Tract 18097352700
- Tract 18097352800
- Tract 18097353300
- Tract 18097353500
- Tract 18097353600
- Tract 18097354200
- Tract 18097354400
- Tract 18097354500
- Tract 18097354900
- Tract 18097355000
- Tract 18097355600
- Tract 18097355700
- Tract 18097356200
- Tract 18097356400
- Tract 18097361200
- Tract 18097361300
- Tract 18097380200
- Tract 18097380300
- Tract 18097390600
- Tract 18097390700
- Tract 18097390800
- Tract 18097390900
- Tract 18097391000
Marshall County 1
Miami County 2
Montgomery County 1
Morgan County 1
Newton County 1
Orange County 1
Perry County 1
Pike County 1
Porter County 1
Putnam County 1
Randolph County 1
Rush County 1
Scott County 1
Shelby County 2
St. Joseph County 7
Starke County 1
Steuben County 1
Switzerland County 1
Tippecanoe County 5
Vanderburgh County 5
Vermillion County 1
Vigo County 3
Wabash County 1
Washington County 1
Wayne County 2
Wells 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)
- Indiana: 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 Indiana?
Indiana had 156 census tracts designated as Opportunity Zones in 2018, of which 49 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.
Which Indiana tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 503 Indiana census tracts as eligible for designation in the 2027 round under the new low-income community test. Indiana's governor nominated 126 tracts; Treasury certification was pending as of Oct 30, 2026.
How do I check whether a Indiana 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.