Massachusetts had 138 Opportunity Zones designated in 2018. Treasury lists 414 Massachusetts census tracts as eligible for the 2027 round. Massachusetts's governor nominated 104 tracts; Treasury certification was pending as of Oct 30, 2026.
- 2018 zones
- 138
- Of which rural
- 43
- Eligible for 2027
- 414
- Most it can designate
- 104
- 2027 status
- Nominated
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for Massachusetts 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 104 of its 414 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 |
|---|---|---|---|
| Essex County | 20 | 56 | 3 |
| Worcester County | 20 | 49 | 21 |
| Suffolk County | 18 | 114 | 0 |
| Middlesex County | 16 | 50 | 0 |
| Hampden County | 15 | 42 | 2 |
| Bristol County | 12 | 46 | 0 |
| Plymouth County | 7 | 22 | 6 |
| Franklin County | 7 | 7 | 7 |
| Berkshire County | 6 | 7 | 7 |
| Barnstable County | 6 | 6 | 6 |
| Hampshire County | 6 | 6 | 6 |
| Norfolk County | 5 | 8 | 0 |
| Nantucket County | 0 | 1 | 1 |
2018 zone tracts, by county
Barnstable County 6
Berkshire County 6
Bristol County 12
Essex County 20
- Tract 25009204200
- Tract 25009204701
- Tract 25009206100
- Tract 25009206800
- Tract 25009207000
- Tract 25009207200
- Tract 25009208102
- Tract 25009210700
- Tract 25009210800
- Tract 25009217400
- Tract 25009221400
- Tract 25009221500
- Tract 25009250100
- Tract 25009250300
- Tract 25009250800
- Tract 25009251600
- Tract 25009252300
- Tract 25009252400
- Tract 25009260200
- Tract 25009260800
Franklin County 7
Hampden County 15
Hampshire County 6
Middlesex County 16
Norfolk County 5
Plymouth County 7
Suffolk County 18
- Tract 25025040200
- Tract 25025040300
- Tract 25025040801
- Tract 25025060700
- Tract 25025061000
- Tract 25025061101
- Tract 25025080500
- Tract 25025080601
- Tract 25025081200
- Tract 25025090901
- Tract 25025160200
- Tract 25025160400
- Tract 25025170501
- Tract 25025170702
- Tract 25025180500
- Tract 25025980101
- Tract 25025980300
- Tract 25025981100
Worcester County 20
- Tract 25027703100
- Tract 25027703200
- Tract 25027707200
- Tract 25027707300
- Tract 25027709400
- Tract 25027709600
- Tract 25027710600
- Tract 25027710700
- Tract 25027716200
- Tract 25027716300
- Tract 25027726200
- Tract 25027730500
- Tract 25027731300
- Tract 25027731400
- Tract 25027731700
- Tract 25027732500
- Tract 25027732801
- Tract 25027754200
- Tract 25027757100
- Tract 25027757300
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)
- Massachusetts: 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 Massachusetts?
Massachusetts had 138 census tracts designated as Opportunity Zones in 2018, of which 43 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.
Which Massachusetts tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 414 Massachusetts census tracts as eligible for designation in the 2027 round under the new low-income community test. Massachusetts's governor nominated 104 tracts; Treasury certification was pending as of Oct 30, 2026.
How do I check whether a Massachusetts 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.