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Division of Small Business

Delaware Opportunity Zones


Construction workers building something in front of a sunrise.

Delaware is filled with Opportunity.



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’s Opportunity Zone Summit, hosted in partnership by the Office of the Governor and the Biden Institute, engaged government officials, developers, investors and business leaders in discussions about Delaware’s Opportunity Zones. Watch Governor Carney’s remarks from the Opportunity Zone Summit.






Why Delaware?



Delaware Conforms:

Delaware conforms to the Federal Opportunity Zone program. Our tax forms begin with your Federal Adjusted Gross Income.




Delaware is Fiscally Responsible:

All three major credit rating agencies have awarded Delaware with a ‘AAA’ Bond Rating for over 17 years.




Delaware Reduces Friction:

Delaware’s state and local governments work together to fast-track permitting and licensing. That means projects move forward.



Delaware Works:

Delaware complements a highly skilled workforce with customized training programs to meet the demands of existing and emerging businesses.



Delaware Stacks Up:

Delaware and many of the local communities offer stackable tax credits and incentives to complement your investment in a Qualified Opportunity Zone.



Fast Facts



Designed as revitalization program in economically distressed areas






Taxpayers receive preferential tax treatment






97,254: Total Population Living in Delaware's 25 Opportunity Zones. (35 Million People are living Opportunity Zones acrss the country)






11: Total number of Opportunity Zones that include Downtown Development districts (DDD)






20: Number of Brownfield Redevelopment sites.

Connect to Opportunity

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Opportunity Zones Map


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.

View Now


Delaware conforms to the federal tax treatment of Opportunity Zone benefits. As such exclusions or reductions from income will flow through to the Delaware return.
Screenshot of the Opportunity Zones Map








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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.

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