Opportunity Zones in South Carolina: 2018 map vs. 2027 map

    Data as of Sep 23, 2026

    2018 designated tracts135
    2027 eligible tracts445
    Of which entirely rural326
    Maximum 2027 designations112
    2027 nominationsNot yet confirmed by a primary source[P] Submitted Sep 23, 2026; [L] 112 tracts

    State tax treatment

    Not conformed to OBBBA OZ

    Not conformed to OBBBA OZ provisions [P]: the Governor called on the General Assembly "to prioritize conforming." [L] Fixed date; conforms to OZ 1.0

    Other incentives to verify

    NF

    [L] SC Historic Rehabilitation credit

    Official state page

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