Opportunity Zone Intelligence

Turn Capital Gains Into Long-Term, Tax-Advantaged Wealth

OZ Intel Pro brings decades of tax incentive expertise into one platform. Map Opportunity Zones under both the original program and the new OZ 2.0 rules, explore qualified funds and properties, and connect with the people building in these communities.

Launch Marketplace Contact Us

OZ AssistantExample

"I just sold stock with a $1.8M gain. What are my Opportunity Zone options?"

You generally have 180 days from the sale to invest the gain in a Qualified Opportunity Fund. Timing matters right now: investments made on or after January 1, 2027 fall under OZ 2.0, which defers the gain for up to five years, adds a 10% basis step-up at five years, and can make appreciation tax-free after ten. A CPA can confirm how this applies to you.

"What's the difference between OZ 1.0 and OZ 2.0?"

General information, not tax advice.

Ask the OZ Assistant

Have a question about Opportunity Zones?

Which gains qualify?How does OZ 2.0 work?What is the 10-year exclusion?

Ask the OZ Assistant →General information, not tax advice.

250+Qualified Opportunity Funds formed by our team

250+Qualified Opportunity Zone Businesses formed

45+Years of tax incentive experience

Inside the platform

Everything Opportunity Zone, in one place

OZ 1.0 and 2.0 Map

See every designated Opportunity Zone under both the original program and the new 10-year designations, and check where a property or project sits.

Opportunity Marketplace

Browse Qualified Opportunity Funds and Opportunity Zone properties listed by the sponsors and owners behind them.

Built for Every Side of the Deal

Dedicated access for investors, fund managers, and property managers, so capital and opportunity can find each other.

About Opportunity Zones

A permanent federal program, now in its second generation

The One Big Beautiful Bill Act made Opportunity Zones permanent. Beginning January 1, 2027, new investments fall under OZ 2.0, with rolling deferral, a five-year basis step-up, and newly designated zones every ten years.

5 yrs

Defer and Reduce

Invest eligible capital gains in a Qualified Opportunity Fund and defer federal tax on that gain for up to five years. Hold for five years and your basis in the deferred gain increases 10%, or 30% for qualified rural funds.

10 yrs

Grow Tax-Free

Hold your Opportunity Fund investment for at least ten years and pay no federal capital gains tax on its appreciation, with the benefit available for up to 30 years.

Impact

Invest Where It Counts

Put capital to work in designated low-income communities across real estate, energy, and operating businesses.

Late 2026Treasury publishes the official OZ 2.0 tract list. All 56 states and territories have nominated.

Dec 31, 2026Gains deferred under the original program become taxable.

Jan 1, 2027OZ 2.0 begins. New investments use the rolling five-year deferral.

2027 to 2036First ten-year cycle of newly designated zones.

OZ 1.0 by the numbers

What the original program has built since 2017, and why OZ 2.0 matters.

$43.9B+Raised by tracked Qualified Opportunity Funds

2,200+Qualified Opportunity Funds tracked nationwide

222,000+Planned homes financed in at least 263 cities

77%Of known OZ fund investment involves housing

Source: Novogradac tracking of Qualified Opportunity Funds through Q2 2026 (August 2026). Tracked totals reflect reported data only; actual OZ investment is estimated to be higher.

Latest news & insightsSee all news & insights →

OZ 2.0 map updateNovember 2, 2026