HomeOpportunity ZonesSouth DakotaOpportunity Zones in South Dakota: 2018 map vs. 2027 mapData as of Oct 25, 20262018 designated tracts252027 eligible tracts52Of which entirely rural35Maximum 2027 designations252027 nominationsNot yet confirmed by a primary sourceNOT FOUNDState tax treatmentNo personal income tax[L] No personal income taxNot verified with the state revenue department.Other incentives to verifyNFNFOfficial state page[L] sdgoed.comRelated guidesThe 2027 Opportunity Zone designation timelineState tax treatment of Opportunity Zone investmentsRural Opportunity Zones and Qualified Rural Opportunity Funds