State data

Opportunity Zones in New Hampshire

New Hampshire had 27 Opportunity Zones designated in 2018. Treasury lists 53 New Hampshire census tracts as eligible for the 2027 round. New Hampshire's official list shows 25 tracts certified by Treasury as 2027 Opportunity Zones.

2018 zones
27
Of which rural
22
Eligible for 2027
53
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 New Hampshire 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 53 eligible tracts. Its 2027 status comes from this official source. Read how the 2027 round works and how a tract qualifies.

Counties

County2018 zonesEligible for 2027Eligible, rural
Coos County577
Strafford County577
Hillsborough County3140
Rockingham County352
Grafton County344
Carroll County244
Sullivan County244
Merrimack County233
Cheshire County133
Belknap County122

2018 zone tracts, by county

Belknap County 1
Carroll County 2
Cheshire County 1
Coos County 5
Grafton County 3
Hillsborough County 3
Merrimack County 2
Rockingham County 3
Strafford County 5
Sullivan County 2

State income tax treatment of Opportunity Zone gains varies; see state tax conformity.

Data sources

  1. IRS Notice 2018-48 - Designated Qualified Opportunity Zones (official list) (retrieved Oct 30, 2026)
  2. IRS Notice 2019-42 - Amplification of Notice 2018-48 (two added Puerto Rico QOZs) (retrieved Oct 30, 2026)
  3. CDFI Fund - Designated Qualified Opportunity Zones (list updated Dec 14, 2018) (retrieved Oct 30, 2026)
  4. IRS Notice 2025-50 - 2018 QOZs comprised entirely of a rural area (Appendix) (retrieved Oct 30, 2026)
  5. IRS Rev. Proc. 2026-14 - Nomination of 2027 QOZs (retrieved Oct 30, 2026)
  6. IRS Rev. Proc. 2026-14 Appendix - LICs eligible for nomination as 2027 QOZs (retrieved Oct 30, 2026)
  7. Treasury OTA - Eligible LICs for Nomination as 2027 QOZs, data transparency file (Sept 2026) (retrieved Oct 30, 2026)
  8. Treasury OTA - Eligibility Criteria for 2027 QOZs (Sept 2026) (retrieved Oct 30, 2026)
  9. Census Bureau 2020 Census Tract to 2010 Census Tract Relationship File (national) (retrieved Oct 30, 2026)
  10. ACS 2020-2024 5-year, B19113 Median family income (retrieved Oct 30, 2026)
  11. ACS 2020-2024 5-year, B17001 Poverty status in the past 12 months (retrieved Oct 30, 2026)
  12. New Hampshire: 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 New Hampshire?

New Hampshire had 27 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 New Hampshire tracts are eligible for the 2027 Opportunity Zone round?

Treasury lists 53 New Hampshire census tracts as eligible for designation in the 2027 round under the new low-income community test. New Hampshire's official list shows 25 tracts certified by Treasury as 2027 Opportunity Zones.

How do I check whether a New Hampshire 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.

Start here

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