Delaware Opportunity Zones
Treasury, IRS Publish Guidance for Nominating Census Tracts as OZs Beginning in 2027.
Please find additional Federal US Treasury & IRS Opportunity Zone resources here.
Watch the recording of the March 9, 2026 Opportunity Zone Webinar.
OBBBA, also commonly known as OB3, officially known as One Big Beautiful Bill Act, signed into law as Public Law 119-21; creates a new permanent version of Opportunity Zones, often referred to as OZ 2.0. The new OZ 2.0 becomes effective 1/1/2027 with new emphasis on rural investments and rural substantial improvement provisions and a 5-year rolling Deferral period.
New reporting provisions come into effect for opportunity funds and investors. Investors and Opportunity Fund managers are encouraged to consult with their attorney and/or their accountant to prepare for the reporting requirements that were included in the OBBBA as mentioned above.
On March 4, 2026, State of Delaware launched a Nomination Form to encourage community stakeholders, property owners, potential investors, realtors and interested citizens to submit recommendations, including a strong business case, for the Governor to consider prior to submitting Delaware's 25 eligible Census Tracts to US Treasury. The window for submitting recommendations will close for Delaware on May 15, 2026. Learn more about nominating Census Tracts for consideration.
US Treasury will open the window for Governors to formally submit the Nominations of Census Tracts related to their respective States. Governor Meyer will be limited to nominating a maximum of 25 Census Tracts off of the list of eligible Census Tracts provided by US Treasury.
This window will remain open for 90 days.
The DEFERRAL period will end for investments made under OZ 1.0.
Opportunity Zones 2.0 provisions in effect. Opportunity Zones 2.0 map activates.
It is important to note that only the Census Tracts that are nominated by the Governor and ultimately approved and designated by US Treasury in 2026 will be considered eligible for new Opportunity Zone 2.0 tax benefits for investments made on or after 1/1/2027.
Opportunity Zones 1.0 map formally sunsets.
Whether you are looking for mixed-use, multi-family, affordable/attainable housing, commercial rental, owner-occupied, energy, transportation, infrastructure, social impact or traditional projects, Delaware has options for you within our 25 Qualified Opportunity Zones.
Delaware conforms to the Federal Opportunity Zone program.
Governor Meyer's Executive Order #18 includes eligible projects within Qualified Opportunity Zones as eligible for accelerated permitting.
All three major credit rating agencies have awarded Delaware with a ‘AAA’ Bond Rating for over 17 years.
Delaware’s state and local governments work together to fast-track permitting and licensing. That means projects move forward.
Delaware complements a highly skilled workforce with customized training programs to meet the demands of existing and emerging businesses.
Delaware and many of the local communities offer stackable tax credits and incentives to complement your investment in a Qualified Opportunity Zone.
*Indicates a required field.
View important information about each of the Opportunity Zones, including census track details, brownfield locations within the zones, other incentive programs that may be available like Downtown Development Districts, demographic information like population, labor participation rate, education, and more. Use the map to browse each of the zones.
Disclaimer
The information contained in this website is for general information purposes only. The information is provided by the Delaware Division of Small Business and while we endeavour to keep the information up to date and correct, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information, products, services, or related graphics contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.
In no event will we be liable for any loss or damage including without limitation, indirect or consequential loss or damage, or any loss or damage whatsoever arising from loss of data or profits arising out of, or in connection with, the use of this website.
Through this website you are able to link to other websites which are not under the control of the Division. We have no control over the nature, content and availability of those sites. The inclusion of any links does not necessarily imply a recommendation or endorse the views expressed within them.
Every effort is made to keep the website up and running smoothly. However, the Division takes no responsibility for, and will not be liable for, the website being temporarily unavailable due to technical issues beyond our control.
Delaware's Governor
State Directory
Elected Officials
General Assembly
Delaware Courts
State Employees
Cities & Towns
Delaware State Code
State Regulations
Business First Steps
Phone Directory
Locations Directory
Delaware Public Meetings
Voting & Elections
Transparency
Choose Health DE
Tax Center
Personal Income Tax
Privacy Policy
Weather & Travel
Contact State Agencies
Corporations
Franchise Tax
Gross Receipts Tax
Withholding Tax
Guides to Services
Help Center
Mobile Apps
E-mail / Text Alerts
Social Media
Built by the Government Information Center
©MMXXVI Delaware.gov
