SUPPORTING LONG-TERM INVESTMENT IN IDAHO COMMUNITIES.
Opportunity zones encourage long-term private investment in designated communities across Idaho—supporting business growth, job creation and place-based economic opportunity in both urban and rural areas.
Idaho Commerce supports opportunity zone investment by helping businesses and investors understand program requirements, evaluate locations and align projects with community priorities. Through guidance, coordination, and access to trusted resources, we help ensure investments are positioned for long-term impact.
Explore the resources below for informed investment decisions.
OPPORTUNITY ZONE 2.0
The U.S. Treasury has officially certified 25 federally eligible, low-income census tracts as Qualified Opportunity Zones, with nine located in rural communities and 16 in urban areas. These designations, also referred to as OZ 2.0 tracts, will become active January 1, 2027, clearing the way for Qualified Opportunity Funds and project sponsors to begin deploying capital into approved communities.
To see the exact location of individual zones, click here. Be sure to select ‘Census Tract’ in the dropdown menu of the search bar before entering the census tract number.
| Location | Census Tract |
| Boise | 16001000102 |
| Boise | 16001002319 |
| Boise | 16001000901 |
| Boise | 16001000101 |
| Boise | 16001000902 |
| Bonner County (Blanchard)* | 16017950702 |
| Burley* | 16031950400 |
| Caldwell | 16027021300 |
| Emmett* | 16045960200 |
| Garden City | 16001001100 |
| City of Jerome* | 16053970502 |
| Coeur d’Alene | 16055000901 |
| Lewiston* | 16069960400 |
| Meridian | 16001010348 |
| Moscow* | 16057005400 |
| Moscow* | 16057005302 |
| Nampa | 16027020100 |
| Nampa | 16027020200 |
| Pocatello | 16005001601 |
| Pocatello | 16005001400 |
| Post Falls | 16055000401 |
| Power Co (Pocatello Airport/Rockland) | 16077960100 |
| Rexburg* | 16065950200 |
| Shoshone County (Kellogg, Smelterville, Wardner)* | 16079960300 |
| City of Twin Falls | 16083001100 |
| * = Rural |
Nomination Portal
Commerce is no longer accepting nominations for eligible U.S. Census Tracts to be considered for an Opportunity Zone Designations.
Watch a recording of the June 4, 2026 Opportunity Zone 2.0 webinar for more details on the nomination process. If you have further questions, please contact [email protected].
Disclaimer – Only cities, counties and tribes may have access to the portal and allowed to submit nominations. Access to the portal is limited to one log in per city, county or tribe. Cities, counties and tribes that have applied for an Idaho Gem Grant, Idaho Broadband Grant, Idaho Travel Council Grant, or Idaho Tax Reimbursements Incentive should use their existing login and password to access the portal. All others will need to request access. Logins will not be issued to consultants or other third parties acting on behalf of a city, county or tribe. Cities, counties, and tribes needing help recovering a login, resetting a password, or getting access to the portal should contact [email protected].
GUIDANCE & REGULATIONS
Review guidance and regulations from the U.S. Department of the Treasury and the Internal Revenue Service related to Opportunity Zones.
U.S. Treasury Department and Internal Revenue Service guidance and proposed regulations
Enhanced Incentives for Rural Opportunity Zones
Opportunity Zones 2.0: A Guide for Governors and Mayors
Frequently asked questionS
Find answers to common questions, including definitions, eligibility, and program structure.
Idaho Commerce Opportunity Zone 2.0 FAQ
IRS Opportunity Zones Frequently Asked Questions
LIKELY ELIGIBLE u.s. CENSUS TRACTS
OPPORTUNITY ZONE 1.0
Guidance & REGULATIONS
Review guidance and regulations from the U.S. Department of the Treasury and the Internal Revenue Service related to Opportunity Zones.
U.S. Treasury Department and Internal Revenue Service guidance and proposed regulations
Enhanced Incentives for Rural Opportunity Zones
Opportunity Zones 2.0: A Guide for Governors and Mayors
Frequently Asked Questions
Find answers to common questions, including definitions, eligibility and program structure.
Forums & PRESENTATIONS
Tax FormS
Download the required federal tax form for qualified opportunity zone 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.
View Idaho Opportunity Zones below.
| Title | Address | Description | Link |
|---|
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.