HomeOpportunity ZonesHawaiiOpportunity Zones in Hawaii: 2018 map vs. 2027 mapData as of Oct 25, 20262018 designated tracts252027 eligible tracts88Of which entirely rural35Maximum 2027 designations252027 nominationsNot yet confirmed by a primary sourceNOT FOUNDState tax treatmentNot verified (secondary leads only)NOT FOUND (primary). [L] Limited: benefits only for Hawaii-designated zones; Act 35 (2026) moved fixed IRC date to Dec 31, 2025Not verified with the state revenue department.Other incentives to verify[L] In-state-zone limitationNFOfficial state page[L] invest.hawaii.gov/business-programs/opportunity-zones/Related guidesThe 2027 Opportunity Zone designation timelineState tax treatment of Opportunity Zone investmentsRural Opportunity Zones and Qualified Rural Opportunity Funds