North Carolina had 252 Opportunity Zones designated in 2018. Treasury lists 814 North Carolina census tracts as eligible for the 2027 round. No 2027 nomination or designation list for North Carolina was published in an official source as of Oct 30, 2026.
- 2018 zones
- 252
- Of which rural
- 138
- Eligible for 2027
- 814
- Most it can designate
- 204
- 2027 status
- No list published
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for North Carolina 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 204 of its 814 eligible tracts. Read how the 2027 round works and how a tract qualifies.
Counties
| County | 2018 zones | Eligible for 2027 | Eligible, rural |
|---|---|---|---|
| Mecklenburg County | 17 | 79 | 0 |
| Wake County | 13 | 40 | 3 |
| Guilford County | 12 | 45 | 0 |
| Forsyth County | 11 | 27 | 0 |
| Gaston County | 9 | 33 | 4 |
| Cumberland County | 9 | 31 | 0 |
| Robeson County | 7 | 31 | 31 |
| Durham County | 7 | 24 | 0 |
| Pitt County | 5 | 18 | 4 |
| Rowan County | 5 | 14 | 2 |
| Buncombe County | 5 | 13 | 1 |
| Edgecombe County | 5 | 7 | 3 |
| Johnston County | 4 | 21 | 21 |
| New Hanover County | 4 | 17 | 0 |
| Wayne County | 4 | 11 | 11 |
| Alamance County | 4 | 9 | 0 |
| Caldwell County | 4 | 4 | 4 |
| Wilson County | 3 | 13 | 13 |
| Cabarrus County | 3 | 12 | 1 |
| Rutherford County | 3 | 12 | 12 |
| Iredell County | 3 | 11 | 10 |
| Wilkes County | 3 | 9 | 9 |
| Columbus County | 3 | 8 | 8 |
| Harnett County | 3 | 8 | 8 |
| Lenoir County | 3 | 8 | 8 |
| Brunswick County | 3 | 7 | 7 |
| Randolph County | 3 | 7 | 6 |
| Surry County | 3 | 7 | 7 |
| Rockingham County | 3 | 6 | 6 |
| Burke County | 3 | 5 | 5 |
| Chatham County | 3 | 5 | 5 |
| Duplin County | 2 | 12 | 12 |
| Halifax County | 2 | 12 | 12 |
| Franklin County | 2 | 11 | 11 |
| Cleveland County | 2 | 9 | 9 |
| Davidson County | 2 | 9 | 1 |
| Onslow County | 2 | 9 | 2 |
| Sampson County | 2 | 9 | 9 |
| Richmond County | 2 | 7 | 7 |
| Nash County | 2 | 6 | 1 |
| Carteret County | 2 | 5 | 5 |
| Catawba County | 2 | 4 | 4 |
| Union County | 2 | 4 | 1 |
| McDowell County | 2 | 3 | 3 |
| Pasquotank County | 2 | 3 | 3 |
| Person County | 2 | 3 | 3 |
| Pender County | 2 | 2 | 2 |
| Craven County | 1 | 10 | 10 |
| Henderson County | 1 | 9 | 9 |
| Beaufort County | 1 | 7 | 7 |
| Northampton County | 1 | 7 | 7 |
| Scotland County | 1 | 7 | 7 |
| Vance County | 1 | 7 | 7 |
| Bladen County | 1 | 6 | 6 |
| Lee County | 1 | 6 | 6 |
| Orange County | 1 | 6 | 0 |
| Cherokee County | 1 | 5 | 5 |
| Granville County | 1 | 5 | 5 |
| Hertford County | 1 | 5 | 5 |
| Hoke County | 1 | 5 | 4 |
| Montgomery County | 1 | 5 | 5 |
| Warren County | 1 | 5 | 5 |
| Anson County | 1 | 4 | 4 |
| Greene County | 1 | 4 | 4 |
| Martin County | 1 | 4 | 4 |
| Watauga County | 1 | 4 | 4 |
| Ashe County | 1 | 3 | 3 |
| Bertie County | 1 | 3 | 3 |
| Haywood County | 1 | 3 | 3 |
| Lincoln County | 1 | 3 | 3 |
| Moore County | 1 | 3 | 3 |
| Stanly County | 1 | 3 | 3 |
| Washington County | 1 | 3 | 3 |
| Caswell County | 1 | 2 | 2 |
| Graham County | 1 | 2 | 2 |
| Jackson County | 1 | 2 | 2 |
| Macon County | 1 | 2 | 2 |
| Madison County | 1 | 2 | 2 |
| Mitchell County | 1 | 2 | 2 |
| Pamlico County | 1 | 2 | 2 |
| Polk County | 1 | 2 | 2 |
| Stokes County | 1 | 2 | 2 |
| Swain County | 1 | 2 | 2 |
| Transylvania County | 1 | 2 | 2 |
| Yadkin County | 1 | 2 | 2 |
| Alexander County | 1 | 1 | 1 |
| Alleghany County | 1 | 1 | 1 |
| Avery County | 1 | 1 | 1 |
| Chowan County | 1 | 1 | 1 |
| Dare County | 1 | 1 | 1 |
| Hyde County | 1 | 1 | 1 |
| Jones County | 1 | 1 | 1 |
| Tyrrell County | 1 | 1 | 1 |
| Camden County | 1 | 0 | 0 |
| Clay County | 1 | 0 | 0 |
| Currituck County | 1 | 0 | 0 |
| Davie County | 1 | 0 | 0 |
| Gates County | 1 | 0 | 0 |
| Perquimans County | 1 | 0 | 0 |
| Yancey County | 1 | 0 | 0 |
2018 zone tracts, by county
Alamance County 4
Alexander County 1
Alleghany County 1
Anson County 1
Ashe County 1
Avery County 1
Beaufort County 1
Bertie County 1
Bladen County 1
Brunswick County 3
Buncombe County 5
Burke County 3
Cabarrus County 3
Caldwell County 4
Camden County 1
Carteret County 2
Caswell County 1
Catawba County 2
Chatham County 3
Cherokee County 1
Chowan County 1
Clay County 1
Cleveland County 2
Columbus County 3
Craven County 1
Cumberland County 9
Currituck County 1
Dare County 1
Davidson County 2
Davie County 1
Duplin County 2
Durham County 7
Edgecombe County 5
Forsyth County 11
Franklin County 2
Gaston County 9
Gates County 1
Graham County 1
Granville County 1
Greene County 1
Guilford County 12
Halifax County 2
Harnett County 3
Haywood County 1
Henderson County 1
Hertford County 1
Hoke County 1
Hyde County 1
Iredell County 3
Jackson County 1
Johnston County 4
Jones County 1
Lee County 1
Lenoir County 3
Lincoln County 1
Macon County 1
Madison County 1
Martin County 1
McDowell County 2
Mecklenburg County 17
Mitchell County 1
Montgomery County 1
Moore County 1
Nash County 2
New Hanover County 4
Northampton County 1
Onslow County 2
Orange County 1
Pamlico County 1
Pasquotank County 2
Pender County 2
Perquimans County 1
Person County 2
Polk County 1
Randolph County 3
Richmond County 2
Robeson County 7
Rockingham County 3
Rutherford County 3
Sampson County 2
Scotland County 1
Stanly County 1
Stokes County 1
Surry County 3
Swain County 1
Transylvania County 1
Tyrrell County 1
Union County 2
Vance County 1
Wake County 13
Warren County 1
Washington County 1
Watauga County 1
Wilkes County 3
Wilson County 3
Yadkin County 1
Yancey 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)
Every source file, with its retrieval date and checksum, is listed in sources.json.
Common questions
How many Opportunity Zones are in North Carolina?
North Carolina had 252 census tracts designated as Opportunity Zones in 2018, of which 138 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.
Which North Carolina tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 814 North Carolina census tracts as eligible for designation in the 2027 round under the new low-income community test. No 2027 nomination or designation list for North Carolina was published in an official source as of Oct 30, 2026.
How do I check whether a North Carolina 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.