Realize your potential in an Opportunity Zone.

Opportunity Zones are a community development program established by Congress in the Tax Cuts and Jobs Act of 2017 to encourage long-term investments in low-income urban and rural communities. Private investment vehicles that place 90% or more of their funds into an Opportunity Zone can earn tax relief on the capital gains generated through those investments. Tax benefits increase the longer investments are in place.


Treasury Department and IRS guidance and proposed final regulations for the Opportunity Zones program.


Handouts from the Federal Reserve Bank of San Francisco and Idaho Commerce can be downloaded here and here.

Frequently Asked Questions

FAQs related to Opportunity Zones including definitions and additional information.

Tax Form

The Internal Revenue Service tax form for Qualified Opportunity Funds.

Opportunity Zone Locations

  • For a map of all designated Opportunity Zones across the country, click here.
  • To download a nationwide Qualified Opportunity Fund directory, click here.
  • For a complete file of all Idaho Opportunity Zones, click here.
  • Use the chart below to access information on individual Idaho Opportunity Zones.

DISCLAIMER: The U.S. Department of the Treasury has not completed its rule making on the Opportunity Zone program. All communications, documents, and maps provided by the Idaho Department of Commerce are for planning purposes only and may be subject to change based upon the Department of the Treasury’s final rule.