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.

  • Guidance

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

  • Frequently Asked Questions

    FAQs related to Opportunity Zones including definitions and additional information.

  • Forums

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

  • 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.


Applicant Name  County Census Tract
City of Boise Ada 16001002000
Meridian Ada 16001010321
New Meadows Adams 16003950100
Pocatello Bannock 16005001601
Benewah County Benewah 16009950100
Bonner County Bonner 16017950300
Boundary County Boundary 16021970200
Canyon County Canyon 16027022200
Nampa Canyon 16027020200
Canyon County Canyon 16027022100
Clearwater County Clearwater 16035970100
Nez Perce Tribe Clearwater 16035940000
Mountain Home Elmore 16039960300
Gooding Gooding 16047960100
Kooskia Idaho 16049940000
Riggins Idaho 16049960400
Jerome Jerome 16053970400
Post Falls Kootenai 16055000602
Moscow Latah 16057005400
Moscow Latah 16057005100
Kamiah Lewis 16061940001
Rupert Minidoka 16067970500
Lewiston Nez Perce 16069960300
Payette Payette 16075960200
Shoshone County Shoshone 16079960300
Buhl Twin Falls 16083000400
Twin Falls Twin Falls 16083001100
Valley County Valley 16085970300

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.