HomeOpportunity ZonesGuamOpportunity Zones in Guam: 2018 map vs. 2027 mapData as of Oct 25, 20262018 designated tracts252027 eligible tracts20Of which entirely rural20Maximum 2027 designations202027 nominationsNot yet confirmed by a primary sourceNOT FOUNDState tax treatmentNot verified (secondary leads only)NOT FOUNDNot verified with the state revenue department.Other incentives to verifyNFNFOfficial state page[L] investguam.comRelated guidesThe 2027 Opportunity Zone designation timelineState tax treatment of Opportunity Zone investmentsRural Opportunity Zones and Qualified Rural Opportunity Funds