Opportunity Zones in Massachusetts: 2018 map vs. 2027 map

Name: Massachusetts Opportunity Zones, 2018 and 2027 maps
Creator: UnionMetric
License: https://unionmetricfeasibility.com/terms

Data as of Jun 23, 2026 (TIR); accessed Oct 25, 2026

2018 designated tracts	138
2027 eligible tracts	410
Of which entirely rural	58
Maximum 2027 designations	103
2027 nominations	104

State tax treatment

Partial

Partial [P]: personal income tax follows the IRC as of Jan 1, 2024. OBBBA OZ changes are delayed. From TY2026, QOZs count only if "located entirely within the Commonwealth"

Other incentives to verify

[P] In-state-only zone limitation

Official state page

[P] mass.gov/info-details/2026-massachusetts-opportunity-zone-program

Related guides

This is an indicative screening tool. It is not a feasibility study, market study, appraisal, or legal, tax, credit or investment advice, and it expresses no opinion of value.

No lender, investor or other third party may rely on these results. Using this tool does not create a client or professional relationship with UnionMetric.

Opportunity Zone, NMTC, QCT and DDA status shown here is for screening only. Confirm eligibility with the official sources (IRS/Treasury designation notices, CDFI Fund, HUD) before relying on it. 2027 Opportunity Zones are not final until Treasury certifies them.

Published benchmarks are third-party rules of thumb shown for context. They are not UnionMetric underwriting criteria and are not pass/fail tests.

Results are provided "as is" without warranty of any kind. To the fullest extent permitted by law, UnionMetric disclaims liability for any decision made using this tool.

This product uses the Census Bureau Data API but is not endorsed or certified by the Census Bureau.

This product uses the FEMA National Risk Index dataset API or downloadable datasets but is not endorsed by FEMA.

SBA loan data: U.S. Small Business Administration 7(a) and 504 FOIA files (U.S. Government Works). Historical program experience, not a probability of default.