South Carolina had 135 Opportunity Zones designated in 2018. Treasury lists 449 South Carolina census tracts as eligible for the 2027 round. South Carolina's governor nominated 113 tracts; Treasury certification was pending as of Oct 30, 2026.
- 2018 zones
- 135
- Of which rural
- 95
- Eligible for 2027
- 449
- Most it can designate
- 113
- 2027 status
- Nominated
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for South 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 113 of its 449 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 |
|---|---|---|---|
| Richland County | 9 | 40 | 2 |
| Greenville County | 9 | 32 | 2 |
| Charleston County | 8 | 22 | 2 |
| Spartanburg County | 6 | 26 | 25 |
| Horry County | 6 | 19 | 19 |
| Lexington County | 6 | 16 | 9 |
| Florence County | 5 | 15 | 15 |
| Orangeburg County | 4 | 21 | 21 |
| Anderson County | 4 | 18 | 17 |
| Berkeley County | 4 | 15 | 9 |
| York County | 4 | 8 | 2 |
| Fairfield County | 4 | 3 | 3 |
| Aiken County | 3 | 17 | 13 |
| Sumter County | 3 | 10 | 10 |
| Beaufort County | 3 | 9 | 9 |
| Pickens County | 3 | 9 | 7 |
| Dillon County | 3 | 8 | 8 |
| Dorchester County | 3 | 8 | 4 |
| Williamsburg County | 3 | 8 | 8 |
| Georgetown County | 3 | 6 | 6 |
| Laurens County | 3 | 6 | 5 |
| Darlington County | 2 | 13 | 13 |
| Chester County | 2 | 10 | 10 |
| Chesterfield County | 2 | 10 | 10 |
| Marion County | 2 | 8 | 8 |
| Marlboro County | 2 | 8 | 8 |
| Oconee County | 2 | 8 | 8 |
| Cherokee County | 2 | 6 | 6 |
| Colleton County | 2 | 6 | 6 |
| Greenwood County | 2 | 6 | 6 |
| Lancaster County | 2 | 6 | 6 |
| Bamberg County | 2 | 5 | 5 |
| Lee County | 2 | 5 | 5 |
| Kershaw County | 2 | 4 | 4 |
| Clarendon County | 2 | 2 | 2 |
| Barnwell County | 1 | 6 | 6 |
| Hampton County | 1 | 5 | 5 |
| Union County | 1 | 5 | 5 |
| Jasper County | 1 | 4 | 4 |
| Newberry County | 1 | 4 | 4 |
| Saluda County | 1 | 4 | 4 |
| Allendale County | 1 | 3 | 3 |
| Edgefield County | 1 | 3 | 2 |
| Abbeville County | 1 | 1 | 1 |
| McCormick County | 1 | 1 | 1 |
| Calhoun County | 1 | 0 | 0 |
2018 zone tracts, by county
Abbeville County 1
Aiken County 3
Allendale County 1
Anderson County 4
Bamberg County 2
Barnwell County 1
Beaufort County 3
Berkeley County 4
Calhoun County 1
Charleston County 8
Cherokee County 2
Chester County 2
Chesterfield County 2
Clarendon County 2
Colleton County 2
Darlington County 2
Dillon County 3
Dorchester County 3
Edgefield County 1
Fairfield County 4
Florence County 5
Georgetown County 3
Greenville County 9
Greenwood County 2
Hampton County 1
Horry County 6
Jasper County 1
Kershaw County 2
Lancaster County 2
Laurens County 3
Lee County 2
Lexington County 6
Marion County 2
Marlboro County 2
McCormick County 1
Newberry County 1
Oconee County 2
Orangeburg County 4
Pickens County 3
Richland County 9
Saluda County 1
Spartanburg County 6
Sumter County 3
Union County 1
Williamsburg County 3
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)
- South Carolina: 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 South Carolina?
South Carolina had 135 census tracts designated as Opportunity Zones in 2018, of which 95 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.
Which South Carolina tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 449 South Carolina census tracts as eligible for designation in the 2027 round under the new low-income community test. South Carolina's governor nominated 113 tracts; Treasury certification was pending as of Oct 30, 2026.
How do I check whether a South 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.