Defer Capital Gains.Build Tax-Free Wealth.
The marketplace for tax-advantaged investments. Sourcing off-market Opportunity Zone deals for family offices and accredited investors.
Why OZs?
Exceptional Tax Benefits
Defer and reduce capital gains taxes with significant long-term savings
Portfolio Diversification
Access exclusive real estate & business deals with higher returns
Economic Catalyst
Join the largest economic development initiative in U.S. history
Social Impact
Create lasting positive change in America's most underserved communities
Market Overview
Comprehensive view of the $110+ billion Opportunity Zone marketplaceComprehensive view of the $110B+ OZ marketplace
Investment Overview
Total Investment
$110B+
Since 2018
Active QOFs
14,000+
Nationwide
Investment Growth
+15%
YoY Growth
Zones with Investment
68%
Of total OZ areas
Investment Growth Trend
Sector Allocation
Qualified Opportunity Zones Map
Search by state to find designated Opportunity Zones ("QOZs") and visualize investment activity across the United States.
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The Rules Are Changing.
What You Need To Know.
As Opportunity Zones transition from a temporary program to a permanent feature of the tax code, understanding the timeline is critical for your investment strategy.
OZ 1.0 Rules Remain Active
The original OZ 1.0 rules remain in effect. Investors can still deploy capital under the old rules and zones. The deferral deadline for all OZ 1.0 investments is fixed: December 31, 2026. Any gains must be recognized by that date.
Redesignation Begins
State governors begin nominating new census tracts for OZ 2.0 designation. Treasury will certify the final list in December 2026.
OZ 2.0 Launch
OZ 2.0 officially launches. The new rules, new zones, and new benefits take effect. All capital deployed on or after this date operates under the OZ 2.0 framework.
Transitional Period
Both OZ 1.0 and OZ 2.0 zones remain valid. Investors can choose which zones to target (though OZ 1.0 zones are phasing out).
OZ 1.0 Sunset
OZ 1.0 zones sunset. Only OZ 2.0 zones remain eligible.
Why 2026 Still Matters
You might think: "If OZ 2.0 starts Jan 1, 2027, I should just wait."
Here are three concrete reasons to deploy capital now:
Certainty About Zones
As of today, you know exactly which zones are eligible. When July 1 comes, new zones will be nominated, but old zones might disappear. If you've identified a project in a zone that might not survive redesignation, 2026 gives you certainty.
Locking In 2026 Tax Rates
Current federal capital gains tax rates are 23.8% (top rate). For OZ 2.0 investments made in 2027, you won't recognize gains until 2032—when tax rates may be higher. By investing in 2026, you defer gains into 2026 (a lower rate environment) instead of 2032.
Start the 10-Year Clock
The real prize in OZ is the 10-year tax-free exclusion. Invest in 2026, you exit tax-free in 2036. Invest in 2027, you exit tax-free in 2037. That's a one-year head start on your liquidity event.