Puerto Rico had 863 Opportunity Zones designated in 2018. Treasury lists 712 Puerto Rico census tracts as eligible for the 2027 round. No 2027 nomination or designation list for Puerto Rico was published in an official source as of Oct 30, 2026.
- 2018 zones
- 863
- Of which rural
- 263
- Eligible for 2027
- 712
- Most it can designate
- 178
- 2027 status
- No list published
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for Puerto Rico in 2027
Puerto Rico's 2018 zones, designated automatically, end December 31, 2027. New designations take effect January 1, 2027 and run ten years. The state may designate at most 178 of its 712 eligible tracts. Read how the 2027 round works and how a tract qualifies.
Counties
| County | 2018 zones | Eligible for 2027 | Eligible, rural |
|---|---|---|---|
| San Juan Municipio | 118 | 84 | 0 |
| Bayamรณn Municipio | 60 | 44 | 0 |
| Ponce Municipio | 44 | 35 | 1 |
| Carolina Municipio | 34 | 23 | 0 |
| Caguas Municipio | 32 | 27 | 0 |
| Mayagรผez Municipio | 26 | 22 | 0 |
| Toa Baja Municipio | 25 | 13 | 2 |
| Arecibo Municipio | 24 | 22 | 22 |
| Guaynabo Municipio | 20 | 9 | 0 |
| Aguadilla Municipio | 16 | 10 | 10 |
| Vega Baja Municipio | 13 | 11 | 0 |
| Trujillo Alto Municipio | 13 | 7 | 0 |
| Humacao Municipio | 12 | 10 | 1 |
| Canรณvanas Municipio | 12 | 9 | 1 |
| Juana Dรญaz Municipio | 12 | 9 | 2 |
| Rรญo Grande Municipio | 11 | 11 | 0 |
| Toa Alta Municipio | 11 | 10 | 0 |
| Cayey Municipio | 11 | 9 | 0 |
| Yauco Municipio | 11 | 7 | 7 |
| Cidra Municipio | 10 | 9 | 0 |
| Loรญza Municipio | 10 | 9 | 7 |
| Cabo Rojo Municipio | 10 | 6 | 1 |
| Aguada Municipio | 9 | 9 | 9 |
| Coamo Municipio | 9 | 9 | 8 |
| Fajardo Municipio | 9 | 9 | 9 |
| Manatรญ Municipio | 9 | 9 | 0 |
| San Lorenzo Municipio | 9 | 9 | 0 |
| San Sebastiรกn Municipio | 9 | 9 | 9 |
| Cataรฑo Municipio | 9 | 8 | 0 |
| Isabela Municipio | 9 | 8 | 8 |
| Guayama Municipio | 9 | 6 | 6 |
| Yabucoa Municipio | 8 | 9 | 4 |
| Lares Municipio | 8 | 8 | 8 |
| Utuado Municipio | 8 | 8 | 8 |
| Gurabo Municipio | 8 | 5 | 0 |
| Moca Municipio | 7 | 8 | 8 |
| Camuy Municipio | 7 | 7 | 7 |
| Guรกnica Municipio | 7 | 7 | 7 |
| Orocovis Municipio | 7 | 7 | 1 |
| Salinas Municipio | 7 | 7 | 7 |
| San Germรกn Municipio | 7 | 7 | 0 |
| Vega Alta Municipio | 7 | 7 | 0 |
| Aรฑasco Municipio | 7 | 5 | 5 |
| Dorado Municipio | 7 | 4 | 2 |
| Las Piedras Municipio | 6 | 8 | 0 |
| Juncos Municipio | 6 | 7 | 0 |
| Morovis Municipio | 6 | 7 | 0 |
| Adjuntas Municipio | 6 | 6 | 6 |
| Aguas Buenas Municipio | 6 | 6 | 0 |
| Aibonito Municipio | 6 | 6 | 5 |
| Barranquitas Municipio | 6 | 6 | 0 |
| Corozal Municipio | 6 | 6 | 0 |
| Sabana Grande Municipio | 6 | 6 | 6 |
| Hatillo Municipio | 6 | 5 | 5 |
| Peรฑuelas Municipio | 6 | 5 | 4 |
| Villalba Municipio | 6 | 5 | 0 |
| Comerรญo Municipio | 5 | 5 | 0 |
| Lajas Municipio | 5 | 5 | 0 |
| Naranjito Municipio | 5 | 5 | 0 |
| Santa Isabel Municipio | 5 | 5 | 5 |
| Guayanilla Municipio | 5 | 4 | 4 |
| Luquillo Municipio | 5 | 4 | 4 |
| Arroyo Municipio | 4 | 4 | 4 |
| Barceloneta Municipio | 4 | 4 | 4 |
| Ciales Municipio | 4 | 4 | 4 |
| Hormigueros Municipio | 4 | 4 | 0 |
| Naguabo Municipio | 4 | 4 | 3 |
| Patillas Municipio | 4 | 3 | 3 |
| Quebradillas Municipio | 4 | 3 | 3 |
| Rincรณn Municipio | 3 | 5 | 5 |
| Ceiba Municipio | 3 | 3 | 3 |
| Jayuya Municipio | 3 | 3 | 3 |
| Las Marรญas Municipio | 3 | 3 | 2 |
| Maunabo Municipio | 3 | 3 | 3 |
| Florida Municipio | 2 | 2 | 2 |
| Maricao Municipio | 2 | 2 | 2 |
| Vieques Municipio | 2 | 2 | 2 |
| Culebra Municipio | 1 | 1 | 1 |
2018 zone tracts, by county
Adjuntas Municipio 6
Aguada Municipio 9
Aguadilla Municipio 16
Aguas Buenas Municipio 6
Aibonito Municipio 6
Anasco Municipio 7
Arecibo Municipio 24
- Tract 72013300101
- Tract 72013300102
- Tract 72013300200
- Tract 72013300301
- Tract 72013300302
- Tract 72013300400
- Tract 72013300500
- Tract 72013300700
- Tract 72013300800
- Tract 72013301000
- Tract 72013301100
- Tract 72013301200
- Tract 72013301300
- Tract 72013301400
- Tract 72013301500
- Tract 72013301600
- Tract 72013301700
- Tract 72013301800
- Tract 72013301900
- Tract 72013302000
- Tract 72013302100
- Tract 72013302201
- Tract 72013302202
- Tract 72013302300
Arroyo Municipio 4
Barceloneta Municipio 4
Barranquitas Municipio 6
Bayamon Municipio 60
- Tract 72021030101
- Tract 72021030103
- Tract 72021030104
- Tract 72021030105
- Tract 72021030200
- Tract 72021030300
- Tract 72021030700
- Tract 72021030800
- Tract 72021030901
- Tract 72021030902
- Tract 72021030903
- Tract 72021030904
- Tract 72021031004
- Tract 72021031005
- Tract 72021031013
- Tract 72021031021
- Tract 72021031023
- Tract 72021031031
- Tract 72021031033
- Tract 72021031101
- Tract 72021031113
- Tract 72021031114
- Tract 72021031121
- Tract 72021031122
- Tract 72021031123
- Tract 72021031124
- Tract 72021031125
- Tract 72021031201
- Tract 72021031202
- Tract 72021031203
- Tract 72021031301
- Tract 72021031304
- Tract 72021031305
- Tract 72021031306
- Tract 72021031307
- Tract 72021031401
- Tract 72021031402
- Tract 72021031403
- Tract 72021031501
- Tract 72021031502
- Tract 72021031503
- Tract 72021031611
- Tract 72021031612
- Tract 72021031621
- Tract 72021031622
- Tract 72021031631
- Tract 72021031632
- Tract 72021031641
- Tract 72021031651
- Tract 72021031701
- Tract 72021031702
- Tract 72021031703
- Tract 72021031704
- Tract 72021031800
- Tract 72021031900
- Tract 72021032000
- Tract 72021032100
- Tract 72021032200
- Tract 72021032301
- Tract 72021032302
Cabo Rojo Municipio 10
Caguas Municipio 32
- Tract 72025200100
- Tract 72025200200
- Tract 72025200302
- Tract 72025200304
- Tract 72025200400
- Tract 72025200500
- Tract 72025200600
- Tract 72025200700
- Tract 72025200800
- Tract 72025200900
- Tract 72025201000
- Tract 72025201200
- Tract 72025201300
- Tract 72025201400
- Tract 72025201500
- Tract 72025201600
- Tract 72025201700
- Tract 72025201800
- Tract 72025201900
- Tract 72025202000
- Tract 72025202100
- Tract 72025202200
- Tract 72025202300
- Tract 72025202402
- Tract 72025202403
- Tract 72025202404
- Tract 72025202500
- Tract 72025202601
- Tract 72025202602
- Tract 72025202701
- Tract 72025202702
- Tract 72025202800
Camuy Municipio 7
Canovanas Municipio 12
Carolina Municipio 34
- Tract 72031050105
- Tract 72031050110
- Tract 72031050211
- Tract 72031050212
- Tract 72031050221
- Tract 72031050222
- Tract 72031050231
- Tract 72031050232
- Tract 72031050241
- Tract 72031050242
- Tract 72031050302
- Tract 72031050311
- Tract 72031050321
- Tract 72031050331
- Tract 72031050341
- Tract 72031050401
- Tract 72031050402
- Tract 72031050501
- Tract 72031050503
- Tract 72031050504
- Tract 72031050600
- Tract 72031050700
- Tract 72031050803
- Tract 72031050811
- Tract 72031050812
- Tract 72031050821
- Tract 72031050822
- Tract 72031050831
- Tract 72031050841
- Tract 72031050901
- Tract 72031050902
- Tract 72031051001
- Tract 72031051002
- Tract 72031051102
Catano Municipio 9
Cayey Municipio 11
Ceiba Municipio 3
Ciales Municipio 4
Cidra Municipio 10
Coamo Municipio 9
Comerio Municipio 5
Corozal Municipio 6
Culebra Municipio 1
Dorado Municipio 7
Fajardo Municipio 9
Florida Municipio 2
Guanica Municipio 7
Guayama Municipio 9
Guayanilla Municipio 5
Guaynabo Municipio 20
- Tract 72061040101
- Tract 72061040102
- Tract 72061040103
- Tract 72061040200
- Tract 72061040302
- Tract 72061040303
- Tract 72061040304
- Tract 72061040403
- Tract 72061040411
- Tract 72061040421
- Tract 72061040422
- Tract 72061040432
- Tract 72061040442
- Tract 72061040500
- Tract 72061040601
- Tract 72061040700
- Tract 72061040800
- Tract 72061040900
- Tract 72061041000
- Tract 72061041100
Gurabo Municipio 8
Hatillo Municipio 6
Hormigueros Municipio 4
Humacao Municipio 12
Isabela Municipio 9
Jayuya Municipio 3
Juana Diaz Municipio 12
Juncos Municipio 6
Lajas Municipio 5
Lares Municipio 8
Las Marias Municipio 3
Las Piedras Municipio 6
Loiza Municipio 10
Luquillo Municipio 5
Manati Municipio 9
Maricao Municipio 2
Maunabo Municipio 3
Mayaguez Municipio 26
- Tract 72097080100
- Tract 72097080200
- Tract 72097080300
- Tract 72097080400
- Tract 72097080500
- Tract 72097080600
- Tract 72097080800
- Tract 72097080900
- Tract 72097081000
- Tract 72097081100
- Tract 72097081200
- Tract 72097081300
- Tract 72097081501
- Tract 72097081512
- Tract 72097081522
- Tract 72097081601
- Tract 72097081602
- Tract 72097081700
- Tract 72097081800
- Tract 72097081900
- Tract 72097082001
- Tract 72097082012
- Tract 72097082022
- Tract 72097082102
- Tract 72097082103
- Tract 72097082104
Moca Municipio 7
Morovis Municipio 6
Naguabo Municipio 4
Naranjito Municipio 5
Orocovis Municipio 7
Patillas Municipio 4
Penuelas Municipio 6
Ponce Municipio 44
- Tract 72113070100
- Tract 72113070201
- Tract 72113070202
- Tract 72113070300
- Tract 72113070400
- Tract 72113070502
- Tract 72113070503
- Tract 72113070513
- Tract 72113070514
- Tract 72113070522
- Tract 72113070800
- Tract 72113070900
- Tract 72113071000
- Tract 72113071200
- Tract 72113071300
- Tract 72113071401
- Tract 72113071402
- Tract 72113071500
- Tract 72113071601
- Tract 72113071602
- Tract 72113071700
- Tract 72113071800
- Tract 72113071900
- Tract 72113072000
- Tract 72113072101
- Tract 72113072102
- Tract 72113072201
- Tract 72113072202
- Tract 72113072300
- Tract 72113072400
- Tract 72113072500
- Tract 72113072600
- Tract 72113072701
- Tract 72113072703
- Tract 72113072704
- Tract 72113072900
- Tract 72113073001
- Tract 72113073002
- Tract 72113073003
- Tract 72113073004
- Tract 72113073005
- Tract 72113073006
- Tract 72113073009
- Tract 72113073010
Quebradillas Municipio 4
Rincon Municipio 3
Rio Grande Municipio 11
Sabana Grande Municipio 6
Salinas Municipio 7
San German Municipio 7
San Juan Municipio 118
- Tract 72127000400
- Tract 72127000506
- Tract 72127000600
- Tract 72127000700
- Tract 72127001000
- Tract 72127001100
- Tract 72127001200
- Tract 72127001301
- Tract 72127001302
- Tract 72127001400
- Tract 72127001500
- Tract 72127001600
- Tract 72127001800
- Tract 72127002002
- Tract 72127002100
- Tract 72127002200
- Tract 72127002300
- Tract 72127002400
- Tract 72127002500
- Tract 72127002600
- Tract 72127002800
- Tract 72127002900
- Tract 72127003000
- Tract 72127003100
- Tract 72127003200
- Tract 72127003300
- Tract 72127003400
- Tract 72127003501
- Tract 72127003502
- Tract 72127003600
- Tract 72127003700
- Tract 72127003800
- Tract 72127003902
- Tract 72127004200
- Tract 72127004306
- Tract 72127004400
- Tract 72127004500
- Tract 72127004600
- Tract 72127004700
- Tract 72127004800
- Tract 72127004900
- Tract 72127005000
- Tract 72127005101
- Tract 72127005102
- Tract 72127005103
- Tract 72127005201
- Tract 72127005202
- Tract 72127005204
- Tract 72127005214
- Tract 72127005215
- Tract 72127005300
- Tract 72127005401
- Tract 72127005402
- Tract 72127005403
- Tract 72127005500
- Tract 72127005601
- Tract 72127005602
- Tract 72127005800
- Tract 72127005900
- Tract 72127006000
- Tract 72127006101
- Tract 72127006102
- Tract 72127006200
- Tract 72127006300
- Tract 72127006500
- Tract 72127006600
- Tract 72127006700
- Tract 72127006800
- Tract 72127006900
- Tract 72127007004
- Tract 72127007100
- Tract 72127007300
- Tract 72127007400
- Tract 72127007500
- Tract 72127007600
- Tract 72127007700
- Tract 72127007800
- Tract 72127007900
- Tract 72127008001
- Tract 72127008002
- Tract 72127008100
- Tract 72127008201
- Tract 72127008202
- Tract 72127008300
- Tract 72127008400
- Tract 72127008500
- Tract 72127008601
- Tract 72127008602
- Tract 72127008603
- Tract 72127008700
- Tract 72127008900
- Tract 72127009000
- Tract 72127009111
- Tract 72127009112
- Tract 72127009121
- Tract 72127009122
- Tract 72127009123
- Tract 72127009300
- Tract 72127009400
- Tract 72127009601
- Tract 72127009602
- Tract 72127009603
- Tract 72127009624
- Tract 72127009800
- Tract 72127009901
- Tract 72127009902
- Tract 72127009903
- Tract 72127010001
- Tract 72127010012
- Tract 72127010022
- Tract 72127010032
- Tract 72127010042
- Tract 72127010100
- Tract 72127010200
- Tract 72127010500
- Tract 72127980000
- Tract 72127980103
- Tract 72127980200
San Lorenzo Municipio 9
San Sebastian Municipio 9
Santa Isabel Municipio 5
Toa Alta Municipio 11
Toa Baja Municipio 25
- Tract 72137120200
- Tract 72137120300
- Tract 72137120400
- Tract 72137120500
- Tract 72137120600
- Tract 72137120700
- Tract 72137120800
- Tract 72137120900
- Tract 72137121001
- Tract 72137121002
- Tract 72137121100
- Tract 72137121200
- Tract 72137121300
- Tract 72137121400
- Tract 72137121701
- Tract 72137121702
- Tract 72137121801
- Tract 72137121802
- Tract 72137121900
- Tract 72137122001
- Tract 72137122002
- Tract 72137122100
- Tract 72137122201
- Tract 72137122202
- Tract 72137122400
Trujillo Alto Municipio 13
Utuado Municipio 8
Vega Alta Municipio 7
Vega Baja Municipio 13
Vieques Municipio 2
Villalba Municipio 6
Yabucoa Municipio 8
Yauco Municipio 11
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 Puerto Rico?
Puerto Rico had 863 census tracts designated as Opportunity Zones in 2018, of which 263 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2027.
Which Puerto Rico tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 712 Puerto Rico census tracts as eligible for designation in the 2027 round under the new low-income community test. No 2027 nomination or designation list for Puerto Rico was published in an official source as of Oct 30, 2026.
How do I check whether a Puerto Rico 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.