HomeOpportunity ZonesPuerto RicoOpportunity Zones in Puerto Rico: 2018 map vs. 2027 mapData as of Oct 25, 20262018 designated tracts8632027 eligible tracts712Of which entirely rural243Maximum 2027 designations1782027 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] desarrollo.pr.gov (OZ 2.0 notice)Related guidesThe 2027 Opportunity Zone designation timelineState tax treatment of Opportunity Zone investmentsRural Opportunity Zones and Qualified Rural Opportunity Funds