Opportunity zones in Puerto Rico
Puerto Rico has 863 census tracts designated as Qualified Opportunity Zones in IRS Notice 2018-48 and Notice 2019-42: 837 low-income community tracts and 26 contiguous tracts, in 78 municipios, with the most in San Juan (118), Bayamón (60) and Ponce (44). The designations end on December 31, 2027. For the 2027 round, Rev. Proc. 2026-14 lists 712 Puerto Rico tracts as eligible for nomination, 242 of them rural; eligible is not designated.
863
designated Opportunity Zone tracts
78
municipios with a designated tract
712
tracts eligible for 2027 nomination
242
of those, entirely rural
Check a Puerto Rico address
Designated tracts by municipio
Census tracts on 2010 boundaries, as designated by the IRS. Tracts marked “contiguous” were designated as non-low-income tracts contiguous to a low-income zone, an option the 2025 law removed for new designations.
| Municipio | Tracts | Census tracts (GEOID) |
|---|---|---|
| Adjuntas | 6 | 9563 (72001956300), 9564 (72001956400), 9565 (72001956500), 9566 (72001956600), 9567 (72001956700), 9568 (72001956800) |
| Aguada | 9 | 4301 (72003430100), 4302 (72003430200), 4303 (72003430300), 4304.01 (72003430401), 4304.02 (72003430402), 4305.01 (72003430501), 4305.02 (72003430502), 4306.01 (72003430601), 4306.02 (72003430602) |
| Aguadilla | 16 | 4001 (72005400100), 4003 (72005400300), 4004 (72005400400), 4005.01 (72005400501), 4005.02 (72005400502), 4006 (72005400600), 4007 (72005400700), 4008 (72005400800), 4009 (72005400900), 4010 (72005401000), 4011 (72005401100), 4012 (72005401200), 4013.01 (72005401301), 4013.02 (72005401302), 4014.01 (72005401401), 4014.02 (72005401402) |
| Aguas Buenas | 6 | 2301 (72007230100), 2302 (72007230200), 2303 (72007230300), 2304 (72007230400), 2305.01 (72007230501), 2305.02 (72007230502) |
| Aibonito | 6 | 2501 (72009250100), 2502 (72009250200), 2503 (72009250300), 2504 (72009250400), 2505 (72009250500), 2506 (72009250600) |
| Añasco | 7 | 8101 (72011810100), 8102 (72011810200), 8103 (72011810300), 8104 (72011810400), 8105 (72011810500), 8106 (72011810600), 8107 (72011810700) |
| Arecibo | 24 | 3001.01 (72013300101), 3001.02 (72013300102), 3002 (72013300200), 3003.01 (72013300301), 3003.02 (72013300302), 3004 (72013300400), 3005 (72013300500), 3007 (72013300700), 3008 (72013300800), 3010 (72013301000), 3011 (72013301100), 3012 (72013301200), 3013 (72013301300), 3014 (72013301400), 3015 (72013301500), 3016 (72013301600), 3017 (72013301700), 3018 (72013301800), 3019 (72013301900), 3020 (72013302000), 3021 (72013302100), 3022.01 (72013302201), 3022.02 (72013302202), 3023 (72013302300) |
| Arroyo | 4 | 2801.01 (72015280101), 2801.02 (72015280102), 2802.01 (72015280201), 2802.02 (72015280202) |
| Barceloneta | 4 | 5901 (72017590100), 5902 (72017590200), 5903 (72017590300), 5904 (72017590400) |
| Barranquitas | 6 | 9522.01 (72019952201), 9522.02 (72019952202), 9523.01 (72019952301), 9523.02 (72019952302), 9524 (72019952400), 9525 (72019952500) |
| Bayamón | 60 | 301.01 (72021030101), 301.03 (72021030103), 301.04 (72021030104) contiguous, 301.05 (72021030105), 302 (72021030200), 303 (72021030300), 307 (72021030700), 308 (72021030800), 309.01 (72021030901), 309.02 (72021030902), 309.03 (72021030903), 309.04 (72021030904), 310.04 (72021031004) contiguous, 310.05 (72021031005), 310.13 (72021031013), 310.21 (72021031021), 310.23 (72021031023), 310.31 (72021031031), 310.33 (72021031033), 311.01 (72021031101), 311.13 (72021031113), 311.14 (72021031114), 311.21 (72021031121), 311.22 (72021031122), 311.23 (72021031123), 311.24 (72021031124), 311.25 (72021031125), 312.01 (72021031201), 312.02 (72021031202), 312.03 (72021031203), 313.01 (72021031301), 313.04 (72021031304), 313.05 (72021031305), 313.06 (72021031306), 313.07 (72021031307), 314.01 (72021031401), 314.02 (72021031402), 314.03 (72021031403), 315.01 (72021031501), 315.02 (72021031502), 315.03 (72021031503), 316.11 (72021031611), 316.12 (72021031612), 316.21 (72021031621), 316.22 (72021031622), 316.31 (72021031631), 316.32 (72021031632), 316.41 (72021031641), 316.51 (72021031651), 317.01 (72021031701), 317.02 (72021031702), 317.03 (72021031703), 317.04 (72021031704), 318 (72021031800), 319 (72021031900), 320 (72021032000), 321 (72021032100), 322 (72021032200), 323.01 (72021032301), 323.02 (72021032302) |
| Cabo Rojo | 10 | 8301.01 (72023830101), 8301.02 (72023830102), 8302 (72023830200), 8303 (72023830300), 8304 (72023830400), 8305.02 (72023830502), 8305.03 (72023830503), 8305.04 (72023830504), 8306.03 (72023830603), 8306.04 (72023830604) |
| Caguas | 32 | 2001 (72025200100), 2002 (72025200200), 2003.02 (72025200302) contiguous, 2003.04 (72025200304), 2004 (72025200400), 2005 (72025200500), 2006 (72025200600), 2007 (72025200700), 2008 (72025200800), 2009 (72025200900), 2010 (72025201000), 2012 (72025201200), 2013 (72025201300), 2014 (72025201400), 2015 (72025201500), 2016 (72025201600), 2017 (72025201700), 2018 (72025201800), 2019 (72025201900), 2020 (72025202000), 2021 (72025202100), 2022 (72025202200), 2023 (72025202300), 2024.02 (72025202402), 2024.03 (72025202403), 2024.04 (72025202404), 2025 (72025202500), 2026.01 (72025202601), 2026.02 (72025202602), 2027.01 (72025202701), 2027.02 (72025202702), 2028 (72025202800) |
| Camuy | 7 | 3201 (72027320100), 3202 (72027320200), 3203 (72027320300), 3204.01 (72027320401), 3204.02 (72027320402), 3205 (72027320500), 3206 (72027320600) |
| Canóvanas | 12 | 1001.01 (72029100101), 1001.03 (72029100103), 1001.04 (72029100104), 1002 (72029100200), 1004 (72029100400), 1005.02 (72029100502), 1005.03 (72029100503), 1005.04 (72029100504) contiguous, 1006.01 (72029100601), 1006.02 (72029100602), 1007 (72029100700), 1008 (72029100800) |
| Carolina | 34 | 501.05 (72031050105), 501.10 (72031050110), 502.11 (72031050211), 502.12 (72031050212), 502.21 (72031050221), 502.22 (72031050222), 502.31 (72031050231), 502.32 (72031050232) contiguous, 502.41 (72031050241), 502.42 (72031050242), 503.02 (72031050302), 503.11 (72031050311), 503.21 (72031050321), 503.31 (72031050331), 503.41 (72031050341), 504.01 (72031050401), 504.02 (72031050402), 505.01 (72031050501) contiguous, 505.03 (72031050503), 505.04 (72031050504), 506 (72031050600), 507 (72031050700), 508.03 (72031050803), 508.11 (72031050811), 508.12 (72031050812), 508.21 (72031050821), 508.22 (72031050822), 508.31 (72031050831), 508.41 (72031050841), 509.01 (72031050901), 509.02 (72031050902), 510.01 (72031051001), 510.02 (72031051002), 511.02 (72031051102) |
| Cataño | 9 | 202 (72033020200), 203.02 (72033020302), 204.03 (72033020403), 204.22 (72033020422), 204.23 (72033020423), 204.25 (72033020425), 204.26 (72033020426), 204.27 (72033020427), 9800.03 (72033980003) |
| Cayey | 11 | 2601 (72035260100), 2602.01 (72035260201), 2602.02 (72035260202), 2603 (72035260300), 2604 (72035260400), 2605 (72035260500), 2606 (72035260600), 2607 (72035260700), 2608 (72035260800), 2609.01 (72035260901), 2609.02 (72035260902) |
| Ceiba | 3 | 1602.01 (72037160201), 1602.02 (72037160202), 1603 (72037160300) |
| Ciales | 4 | 9556 (72039955600), 9557 (72039955700), 9558 (72039955800), 9559 (72039955900) |
| Cidra | 10 | 2401.01 (72041240101), 2401.02 (72041240102), 2402.01 (72041240201), 2402.02 (72041240202), 2403 (72041240300), 2404.01 (72041240401), 2404.02 (72041240402), 2405 (72041240500), 2406.01 (72041240601), 2406.02 (72041240602) |
| Coamo | 9 | 9539 (72043953900), 9540 (72043954000), 9541 (72043954100), 9542 (72043954200), 9543 (72043954300), 9544 (72043954400), 9545 (72043954500), 9546 (72043954600), 9547 (72043954700) |
| Comerío | 5 | 9517 (72045951700), 9518 (72045951800), 9519 (72045951900), 9520 (72045952000), 9521 (72045952100) |
| Corozal | 6 | 5301 (72047530100), 5302 (72047530200), 5303 (72047530300), 5304 (72047530400), 5305 (72047530500), 5306 (72047530600) |
| Culebra | 1 | 9505 (72049950500) |
| Dorado | 7 | 5401 (72051540100), 5402 (72051540200), 5403 (72051540300), 5404 (72051540400), 5405 (72051540500), 5406 (72051540600), 5407 (72051540700) |
| Fajardo | 9 | 1501.02 (72053150102), 1501.04 (72053150104), 1502 (72053150200), 1503.01 (72053150301), 1503.02 (72053150302), 1504 (72053150400), 1505 (72053150500), 1506.01 (72053150601), 1506.02 (72053150602) |
| Florida | 2 | 5801 (72054580100), 5802 (72054580200) |
| Guánica | 7 | 9609 (72055960900), 9610 (72055961000), 9611 (72055961100), 9612 (72055961200), 9613 (72055961300), 9614 (72055961400), 9615 (72055961500) |
| Guayama | 9 | 2701 (72057270100), 2702.01 (72057270201), 2702.02 (72057270202), 2703 (72057270300), 2704 (72057270400), 2705 (72057270500), 2706 (72057270600), 2707 (72057270700), 2708 (72057270800) |
| Guayanilla | 5 | 7401.01 (72059740101), 7401.02 (72059740102), 7402 (72059740200), 7403 (72059740300), 7404 (72059740400) |
| Guaynabo | 20 | 401.01 (72061040101), 401.02 (72061040102), 401.03 (72061040103), 402 (72061040200), 403.02 (72061040302) contiguous, 403.03 (72061040303) contiguous, 403.04 (72061040304) contiguous, 404.03 (72061040403), 404.11 (72061040411), 404.21 (72061040421) contiguous, 404.22 (72061040422), 404.32 (72061040432), 404.42 (72061040442) contiguous, 405 (72061040500), 406.01 (72061040601), 407 (72061040700), 408 (72061040800), 409 (72061040900), 410 (72061041000), 411 (72061041100) |
| Gurabo | 8 | 2101 (72063210100), 2102.01 (72063210201), 2102.02 (72063210202), 2103 (72063210300), 2104 (72063210400), 2105.02 (72063210502) contiguous, 2105.03 (72063210503), 2105.04 (72063210504) |
| Hatillo | 6 | 3101 (72065310100), 3102 (72065310200), 3103 (72065310300), 3104 (72065310400), 3105 (72065310500), 3106 (72065310600) |
| Hormigueros | 4 | 8201 (72067820100), 8203 (72067820300), 8204 (72067820400), 8205 (72067820500) |
| Humacao | 12 | 1801 (72069180100), 1802.01 (72069180201), 1802.02 (72069180202), 1803.01 (72069180301), 1803.02 (72069180302), 1804 (72069180400), 1805 (72069180500), 1806 (72069180600), 1807 (72069180700), 1808 (72069180800), 1809.01 (72069180901), 1809.02 (72069180902) |
| Isabela | 9 | 4101 (72071410100), 4102 (72071410200), 4103 (72071410300), 4104.01 (72071410401), 4104.02 (72071410402), 4105 (72071410500), 4106 (72071410600), 4107.01 (72071410701), 4107.02 (72071410702) |
| Jayuya | 3 | 9560 (72073956000), 9561 (72073956100), 9562 (72073956200) |
| Juana Díaz | 12 | 7101.02 (72075710102), 7102 (72075710200), 7103.01 (72075710301), 7103.02 (72075710302), 7104 (72075710400), 7105 (72075710500), 7106 (72075710600), 7107 (72075710700), 7108 (72075710800), 7109.01 (72075710901), 7109.02 (72075710902), 7110.02 (72075711002) |
| Juncos | 6 | 5001 (72077500100), 5002 (72077500200), 5003.01 (72077500301), 5003.02 (72077500302), 5004.01 (72077500401), 5004.02 (72077500402) |
| Lajas | 5 | 8501.01 (72079850101), 8501.02 (72079850102), 8502 (72079850200), 8503 (72079850300), 8504 (72079850400) |
| Lares | 8 | 9577 (72081957700), 9578 (72081957800), 9579 (72081957900), 9580 (72081958000), 9581 (72081958100), 9582 (72081958200), 9583 (72081958300), 9584 (72081958400) |
| Las Marías | 3 | 9597 (72083959700), 9598 (72083959800), 9599 (72083959900) |
| Las Piedras | 6 | 1901.01 (72085190101), 1901.02 (72085190102), 1902.01 (72085190201), 1902.02 (72085190202), 1903.01 (72085190301), 1903.02 (72085190302) |
| Loíza | 10 | 1101.01 (72087110101), 1101.02 (72087110102), 1102 (72087110200), 1103.01 (72087110301), 1103.02 (72087110302), 1103.03 (72087110303), 1103.04 (72087110304), 1104 (72087110400), 1105 (72087110500), 1106 (72087110600) |
| Luquillo | 5 | 1401.01 (72089140101), 1401.02 (72089140102), 1402.01 (72089140201), 1402.02 (72089140202), 1403 (72089140300) |
| Manatí | 9 | 5701 (72091570100), 5702.01 (72091570201), 5702.02 (72091570202), 5703 (72091570300), 5704 (72091570400), 5705 (72091570500), 5706 (72091570600), 5707 (72091570700), 5708 (72091570800) |
| Maricao | 2 | 9601 (72093960100), 9602 (72093960200) |
| Maunabo | 3 | 9514 (72095951400), 9515 (72095951500), 9516 (72095951600) |
| Mayagüez | 26 | 801 (72097080100), 802 (72097080200), 803 (72097080300), 804 (72097080400), 805 (72097080500), 806 (72097080600), 808 (72097080800), 809 (72097080900), 810 (72097081000), 811 (72097081100), 812 (72097081200), 813 (72097081300), 815.01 (72097081501), 815.12 (72097081512), 815.22 (72097081522), 816.01 (72097081601), 816.02 (72097081602), 817 (72097081700), 818 (72097081800), 819 (72097081900), 820.01 (72097082001), 820.12 (72097082012), 820.22 (72097082022), 821.02 (72097082102), 821.03 (72097082103), 821.04 (72097082104) |
| Moca | 7 | 4201 (72099420100), 4202 (72099420200), 4203.01 (72099420301), 4203.02 (72099420302), 4204.01 (72099420401), 4204.02 (72099420402), 4205 (72099420500) |
| Morovis | 6 | 9552.01 (72101955201), 9552.02 (72101955202), 9553 (72101955300), 9554.01 (72101955401), 9554.02 (72101955402), 9555 (72101955500) |
| Naguabo | 4 | 1701 (72103170100), 1702 (72103170200), 1703 (72103170300), 1704 (72103170400) |
| Naranjito | 5 | 5201 (72105520100), 5202 (72105520200), 5203 (72105520300), 5204 (72105520400), 5205 (72105520500) |
| Orocovis | 7 | 9548.01 (72107954801), 9548.02 (72107954802), 9549.01 (72107954901), 9549.02 (72107954902), 9550.01 (72107955001), 9550.02 (72107955002), 9551 (72107955100) |
| Patillas | 4 | 2901 (72109290100), 2902 (72109290200), 2903 (72109290300), 2904 (72109290400) |
| Peñuelas | 6 | 7301 (72111730100), 7302 (72111730200), 7303 (72111730300), 7304 (72111730400), 7307 (72111730700), 7308 (72111730800) |
| Ponce | 44 | 701 (72113070100), 702.01 (72113070201), 702.02 (72113070202), 703 (72113070300), 704 (72113070400), 705.02 (72113070502), 705.03 (72113070503), 705.13 (72113070513), 705.14 (72113070514), 705.22 (72113070522), 708 (72113070800), 709 (72113070900), 710 (72113071000), 712 (72113071200), 713 (72113071300), 714.01 (72113071401), 714.02 (72113071402), 715 (72113071500), 716.01 (72113071601), 716.02 (72113071602), 717 (72113071700), 718 (72113071800), 719 (72113071900), 720 (72113072000), 721.01 (72113072101), 721.02 (72113072102), 722.01 (72113072201), 722.02 (72113072202), 723 (72113072300), 724 (72113072400), 725 (72113072500), 726 (72113072600), 727.01 (72113072701), 727.03 (72113072703), 727.04 (72113072704), 729 (72113072900), 730.01 (72113073001), 730.02 (72113073002), 730.03 (72113073003), 730.04 (72113073004), 730.05 (72113073005), 730.06 (72113073006), 730.09 (72113073009), 730.10 (72113073010) |
| Quebradillas | 4 | 3301 (72115330100), 3302 (72115330200), 3303 (72115330300), 3304 (72115330400) |
| Rincón | 3 | 9594 (72117959400), 9595 (72117959500), 9596 (72117959600) |
| Río Grande | 11 | 1301.01 (72119130101), 1301.02 (72119130102), 1302 (72119130200), 1303 (72119130300), 1304.01 (72119130401), 1304.02 (72119130402), 1305 (72119130500), 1306.01 (72119130601), 1306.02 (72119130602), 1307.01 (72119130701), 1307.02 (72119130702) |
| Sabana Grande | 6 | 9603 (72121960300), 9604 (72121960400), 9605 (72121960500), 9606 (72121960600), 9607 (72121960700), 9608 (72121960800) |
| Salinas | 7 | 9526 (72123952600), 9527 (72123952700), 9528 (72123952800), 9529 (72123952900), 9530 (72123953000), 9531 (72123953100), 9532 (72123953200) |
| San Germán | 7 | 8401 (72125840100), 8402 (72125840200), 8403 (72125840300), 8404 (72125840400), 8405 (72125840500), 8406 (72125840600), 8407 (72125840700) |
| San Juan | 118 | 4 (72127000400), 5.06 (72127000506), 6 (72127000600), 7 (72127000700), 10 (72127001000) contiguous, 11 (72127001100), 12 (72127001200) contiguous, 13.01 (72127001301), 13.02 (72127001302), 14 (72127001400), 15 (72127001500), 16 (72127001600) contiguous, 18 (72127001800), 20.02 (72127002002), 21 (72127002100), 22 (72127002200), 23 (72127002300), 24 (72127002400), 25 (72127002500), 26 (72127002600), 28 (72127002800), 29 (72127002900), 30 (72127003000), 31 (72127003100), 32 (72127003200), 33 (72127003300), 34 (72127003400), 35.01 (72127003501), 35.02 (72127003502), 36 (72127003600), 37 (72127003700), 38 (72127003800), 39.02 (72127003902), 42 (72127004200), 43.06 (72127004306), 44 (72127004400), 45 (72127004500), 46 (72127004600), 47 (72127004700), 48 (72127004800), 49 (72127004900), 50 (72127005000), 51.01 (72127005101), 51.02 (72127005102), 51.03 (72127005103), 52.01 (72127005201), 52.02 (72127005202), 52.04 (72127005204), 52.14 (72127005214), 52.15 (72127005215), 53 (72127005300), 54.01 (72127005401), 54.02 (72127005402), 54.03 (72127005403), 55 (72127005500), 56.01 (72127005601), 56.02 (72127005602), 58 (72127005800), 59 (72127005900), 60 (72127006000), 61.01 (72127006101), 61.02 (72127006102), 62 (72127006200), 63 (72127006300), 65 (72127006500), 66 (72127006600), 67 (72127006700), 68 (72127006800), 69 (72127006900), 70.04 (72127007004), 71 (72127007100), 73 (72127007300), 74 (72127007400), 75 (72127007500), 76 (72127007600), 77 (72127007700), 78 (72127007800), 79 (72127007900), 80.01 (72127008001), 80.02 (72127008002), 81 (72127008100) contiguous, 82.01 (72127008201), 82.02 (72127008202), 83 (72127008300), 84 (72127008400), 85 (72127008500), 86.01 (72127008601) contiguous, 86.02 (72127008602), 86.03 (72127008603), 87 (72127008700), 89 (72127008900), 90 (72127009000), 91.11 (72127009111), 91.12 (72127009112), 91.21 (72127009121), 91.22 (72127009122), 91.23 (72127009123) contiguous, 93 (72127009300), 94 (72127009400), 96.01 (72127009601) contiguous, 96.02 (72127009602), 96.03 (72127009603), 96.24 (72127009624), 98 (72127009800), 99.01 (72127009901) contiguous, 99.02 (72127009902), 99.03 (72127009903) contiguous, 100.01 (72127010001), 100.12 (72127010012), 100.22 (72127010022) contiguous, 100.32 (72127010032), 100.42 (72127010042), 101 (72127010100), 102 (72127010200), 105 (72127010500), 9800 (72127980000), 9801.03 (72127980103), 9802 (72127980200) |
| San Lorenzo | 9 | 2201 (72129220100), 2202 (72129220200), 2203 (72129220300), 2204.01 (72129220401), 2204.02 (72129220402), 2205.01 (72129220501), 2205.02 (72129220502), 2206 (72129220600), 2207 (72129220700) |
| San Sebastián | 9 | 92 (72131009200), 9585 (72131958500), 9587 (72131958700), 9588 (72131958800), 9589 (72131958900), 9590 (72131959000), 9592 (72131959200), 9593 (72131959300), 9595 (72131959500) |
| Santa Isabel | 5 | 9533 (72133953300), 9535 (72133953500), 9536 (72133953600), 9537 (72133953700), 9538 (72133953800) |
| Toa Alta | 11 | 5101.02 (72135510102), 5102 (72135510200), 5103 (72135510300), 5104 (72135510400), 5105.02 (72135510502), 5105.03 (72135510503), 5105.04 (72135510504), 5106.01 (72135510601), 5106.02 (72135510602), 5107.01 (72135510701), 5107.02 (72135510702) |
| Toa Baja | 25 | 1202 (72137120200), 1203 (72137120300), 1204 (72137120400) contiguous, 1205 (72137120500), 1206 (72137120600), 1207 (72137120700), 1208 (72137120800), 1209 (72137120900), 1210.01 (72137121001), 1210.02 (72137121002), 1211 (72137121100), 1212 (72137121200), 1213 (72137121300), 1214 (72137121400) contiguous, 1217.01 (72137121701), 1217.02 (72137121702), 1218.01 (72137121801), 1218.02 (72137121802), 1219 (72137121900), 1220.01 (72137122001), 1220.02 (72137122002), 1221 (72137122100), 1222.01 (72137122201), 1222.02 (72137122202), 1224 (72137122400) |
| Trujillo Alto | 13 | 601.02 (72139060102), 601.03 (72139060103), 601.04 (72139060104) contiguous, 602.11 (72139060211), 602.12 (72139060212), 602.22 (72139060222), 602.23 (72139060223), 603.01 (72139060301) contiguous, 603.02 (72139060302), 604.01 (72139060401), 604.03 (72139060403), 605.01 (72139060501), 605.02 (72139060502) |
| Utuado | 8 | 9569 (72141956900), 9570 (72141957000), 9571 (72141957100), 9572 (72141957200), 9573 (72141957300), 9574 (72141957400), 9575 (72141957500), 9576 (72141957600) |
| Vega Alta | 7 | 5501 (72143550100), 5502 (72143550200), 5503 (72143550300), 5504 (72143550400), 5505 (72143550500), 5506.01 (72143550601), 5506.02 (72143550602) |
| Vega Baja | 13 | 5601 (72145560100), 5602.01 (72145560201), 5602.04 (72145560204), 5603 (72145560300), 5604.01 (72145560401), 5604.02 (72145560402), 5605 (72145560500), 5606 (72145560600), 5607.01 (72145560701), 5607.02 (72145560702), 5608.01 (72145560801), 5608.02 (72145560802), 5609 (72145560900) |
| Vieques | 2 | 9505 (72147950500), 9506 (72147950600) |
| Villalba | 6 | 7201 (72149720100), 7203 (72149720300), 7204 (72149720400), 7205.02 (72149720502), 7205.03 (72149720503), 7205.04 (72149720504) |
| Yabucoa | 8 | 9506 (72151950600), 9507 (72151950700), 9508 (72151950800), 9509 (72151950900), 9510 (72151951000), 9511 (72151951100), 9512 (72151951200), 9513 (72151951300) |
| Yauco | 11 | 7501.01 (72153750101), 7501.02 (72153750102), 7502.01 (72153750201), 7502.02 (72153750202), 7503 (72153750300), 7504 (72153750400), 7505.01 (72153750501), 7505.02 (72153750502), 7505.03 (72153750503), 7506.01 (72153750601), 7506.02 (72153750602) |
The 2027 round
Under section 70421 of Public Law 119-21 (July 4, 2025) zones are designated in 10-year rounds. For the first one, governors nominate from the IRS list of eligible low-income tracts during a 90-day period that began July 1, 2026 (to October 28, 2026 with an extension), Treasury certifies the nominations by December 28, 2026 at the latest, and the new zones run from January 1, 2027 to December 31, 2036. As of October 20, 2026 no 2027 designations have been published. The national Opportunity Zone lookup page sets out the new rules.
Other free address checks: the census tract lookup (income level, QCT and DDA) and the USDA eligibility map for Puerto Rico.
Questions
How many opportunity zones are in Puerto Rico?
863 census tracts (on 2010 boundaries) are designated Qualified Opportunity Zones in Puerto Rico: 837 low-income communities and 26 tracts designated as contiguous to one, per the IRS designations (Notice 2018-48, with two more Puerto Rico tracts added by Notice 2019-42).
Which Puerto Rico municipios have opportunity zones?
78 municipios have at least one designated tract. The most are in San Juan (118), Bayamón (60), Ponce (44), Carolina (34) and Caguas (32). The table on this page lists every tract by municipio.
When do Puerto Rico opportunity zones expire?
Puerto Rico's current zones were deemed designated under the Bipartisan Budget Act of 2018 and end on December 31, 2027. The 2025 law removed that automatic rule: the governor now nominates up to 25 percent of the low-income tracts for zones that start January 1, 2027.
Which Puerto Rico tracts can become 2027 opportunity zones?
Rev. Proc. 2026-14 lists 712 Puerto Rico tracts (2020 boundaries) as eligible for nomination, 242 of them entirely rural. The governor may nominate up to 25 percent of the state's low-income tracts (25 where a state has fewer than 100), and Treasury designates the nominated tracts. Enter an address above to see whether its tract is on the list.
How do I check whether a Puerto Rico address is in an opportunity zone?
Enter the address in the lookup on this page. It finds the address's census tract and checks it against the designated zones and the 2027 eligibility list. A point near a tract boundary can fall in the neighbouring tract, so confirm the tract before investing.
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Legal references
- IRS Notice 2018-48, designated Qualified Opportunity Zones
- IRS Notice 2019-42, two additional Puerto Rico Qualified Opportunity Zones
- IRS Announcement 2021-10, QOZ boundaries unaffected by 2020 census changes
- IRS Rev. Proc. 2026-14, nominating census tracts as 2027 Qualified Opportunity Zones
Lists as of October 20, 2026. Not tax or investment advice; confirm a tract with a tax adviser before investing through a Qualified Opportunity Fund.
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