Virginia had 212 Opportunity Zones designated in 2018. Treasury lists 611 Virginia census tracts as eligible for the 2027 round. No 2027 nomination or designation list for Virginia was published in an official source as of Oct 30, 2026.
- 2018 zones
- 212
- Of which rural
- 95
- Eligible for 2027
- 611
- Most it can designate
- 153
- 2027 status
- No list published
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for Virginia 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 153 of its 611 eligible tracts. Read how the 2027 round works and how a tract qualifies.
Counties
| County | 2018 zones | Eligible for 2027 | Eligible, rural |
|---|---|---|---|
| Norfolk city | 16 | 29 | 0 |
| Richmond city | 11 | 35 | 0 |
| Fairfax County | 9 | 26 | 0 |
| Portsmouth city | 8 | 20 | 0 |
| Virginia Beach city | 8 | 17 | 0 |
| Henrico County | 7 | 22 | 0 |
| Newport News city | 7 | 21 | 0 |
| Prince William County | 6 | 23 | 0 |
| Henry County | 5 | 11 | 11 |
| Hampton city | 4 | 17 | 0 |
| Chesterfield County | 4 | 13 | 0 |
| Danville city | 4 | 13 | 13 |
| Lynchburg city | 4 | 13 | 0 |
| Alexandria city | 4 | 12 | 0 |
| Roanoke city | 4 | 12 | 0 |
| Wise County | 4 | 11 | 11 |
| Pittsylvania County | 3 | 16 | 16 |
| Petersburg city | 3 | 10 | 0 |
| Spotsylvania County | 3 | 9 | 9 |
| Chesapeake city | 3 | 8 | 0 |
| Halifax County | 3 | 8 | 8 |
| Tazewell County | 2 | 10 | 10 |
| Smyth County | 2 | 9 | 9 |
| Accomack County | 2 | 8 | 8 |
| Arlington County | 2 | 7 | 0 |
| Albemarle County | 2 | 6 | 6 |
| Hopewell city | 2 | 6 | 0 |
| Mecklenburg County | 2 | 6 | 6 |
| Harrisonburg city | 2 | 5 | 0 |
| Charlottesville city | 2 | 4 | 4 |
| Fredericksburg city | 2 | 4 | 4 |
| Loudoun County | 2 | 4 | 0 |
| Martinsville city | 2 | 4 | 4 |
| Montgomery County | 2 | 4 | 4 |
| Bristol city | 2 | 3 | 3 |
| Rockingham County | 2 | 3 | 2 |
| Galax city | 2 | 2 | 2 |
| Bedford County | 2 | 1 | 1 |
| Campbell County | 2 | 1 | 1 |
| Radford city | 2 | 1 | 1 |
| Staunton city | 2 | 1 | 1 |
| Suffolk city | 1 | 9 | 0 |
| Carroll County | 1 | 8 | 8 |
| Buchanan County | 1 | 7 | 7 |
| Lee County | 1 | 6 | 6 |
| Page County | 1 | 6 | 6 |
| Russell County | 1 | 6 | 6 |
| Wythe County | 1 | 6 | 6 |
| Grayson County | 1 | 5 | 5 |
| Prince Edward County | 1 | 5 | 5 |
| Warren County | 1 | 5 | 5 |
| Alleghany County | 1 | 4 | 4 |
| Brunswick County | 1 | 4 | 4 |
| Dickenson County | 1 | 4 | 4 |
| Manassas city | 1 | 4 | 0 |
| Scott County | 1 | 4 | 3 |
| Charlotte County | 1 | 3 | 3 |
| Culpeper County | 1 | 3 | 3 |
| Cumberland County | 1 | 3 | 3 |
| Dinwiddie County | 1 | 3 | 2 |
| Franklin County | 1 | 3 | 3 |
| Pulaski County | 1 | 3 | 3 |
| Shenandoah County | 1 | 3 | 3 |
| Winchester city | 1 | 3 | 3 |
| Buena Vista city | 1 | 2 | 2 |
| Caroline County | 1 | 2 | 2 |
| Covington city | 1 | 2 | 2 |
| Emporia city | 1 | 2 | 2 |
| Fauquier County | 1 | 2 | 2 |
| Lancaster County | 1 | 2 | 2 |
| Northampton County | 1 | 2 | 2 |
| Waynesboro city | 1 | 2 | 2 |
| Amherst County | 1 | 1 | 0 |
| Appomattox County | 1 | 1 | 1 |
| Augusta County | 1 | 1 | 1 |
| Essex County | 1 | 1 | 1 |
| Franklin city | 1 | 1 | 1 |
| Greensville County | 1 | 1 | 1 |
| James City County | 1 | 1 | 0 |
| Lexington city | 1 | 1 | 1 |
| Norton city | 1 | 1 | 1 |
| Prince George County | 1 | 1 | 0 |
| Roanoke County | 1 | 1 | 0 |
| Sussex County | 1 | 1 | 1 |
| Washington County | 1 | 1 | 1 |
| Williamsburg city | 1 | 1 | 1 |
| Frederick County | 1 | 0 | 0 |
| Giles County | 1 | 0 | 0 |
| Gloucester County | 1 | 0 | 0 |
| King and Queen County | 1 | 0 | 0 |
| Orange County | 1 | 0 | 0 |
| Richmond County | 1 | 0 | 0 |
| Salem city | 1 | 0 | 0 |
| Patrick County | 0 | 4 | 4 |
| Rockbridge County | 0 | 4 | 4 |
| Lunenburg County | 0 | 3 | 3 |
| Stafford County | 0 | 3 | 3 |
| Westmoreland County | 0 | 3 | 3 |
| Bath County | 0 | 2 | 2 |
| Buckingham County | 0 | 2 | 2 |
| Louisa County | 0 | 2 | 2 |
| Northumberland County | 0 | 2 | 2 |
| Nottoway County | 0 | 2 | 2 |
| Rappahannock County | 0 | 2 | 2 |
| Bland County | 0 | 1 | 1 |
| Floyd County | 0 | 1 | 1 |
| Fluvanna County | 0 | 1 | 1 |
| Greene County | 0 | 1 | 1 |
| Hanover County | 0 | 1 | 0 |
| Manassas Park city | 0 | 1 | 0 |
| Middlesex County | 0 | 1 | 1 |
| Nelson County | 0 | 1 | 1 |
| Southampton County | 0 | 1 | 1 |
| York County | 0 | 1 | 0 |
2018 zone tracts, by county
Accomack County 2
Albemarle County 2
Alexandria city 4
Alleghany County 1
Amherst County 1
Appomattox County 1
Arlington County 2
Augusta County 1
Bedford County 2
Bristol city 2
Brunswick County 1
Buchanan County 1
Buena Vista city 1
Campbell County 2
Caroline County 1
Carroll County 1
Charlotte County 1
Charlottesville city 2
Chesapeake city 3
Chesterfield County 4
Covington city 1
Culpeper County 1
Cumberland County 1
Dickenson County 1
Dinwiddie County 1
Emporia city 1
Essex County 1
Fairfax County 9
Fauquier County 1
Franklin County 1
Franklin city 1
Frederick County 1
Fredericksburg city 2
Galax city 2
Giles County 1
Gloucester County 1
Grayson County 1
Greensville County 1
Halifax County 3
Harrisonburg city 2
Henrico County 7
Hopewell city 2
James City County 1
King and Queen County 1
Lancaster County 1
Lee County 1
Lexington city 1
Loudoun County 2
Manassas city 1
Martinsville city 2
Mecklenburg County 2
Montgomery County 2
Newport News city 7
Norfolk city 16
Northampton County 1
Norton city 1
Orange County 1
Page County 1
Petersburg city 3
Pittsylvania County 3
Portsmouth city 8
Prince Edward County 1
Prince George County 1
Prince William County 6
Pulaski County 1
Radford city 2
Richmond County 1
Richmond city 11
Roanoke County 1
Rockingham County 2
Russell County 1
Salem city 1
Scott County 1
Shenandoah County 1
Smyth County 2
Spotsylvania County 3
Staunton city 2
Suffolk city 1
Sussex County 1
Tazewell County 2
Virginia Beach city 8
Warren County 1
Washington County 1
Waynesboro city 1
Williamsburg city 1
Winchester city 1
Wythe 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 Virginia?
Virginia had 212 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 Virginia tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 611 Virginia census tracts as eligible for designation in the 2027 round under the new low-income community test. No 2027 nomination or designation list for Virginia was published in an official source as of Oct 30, 2026.
How do I check whether a Virginia 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.