HomeOpportunity ZonesTennesseeOpportunity Zones in Tennessee: 2018 map vs. 2027 mapData as of Oct 25, 20262018 designated tracts1762027 eligible tracts507Of which entirely rural222Maximum 2027 designations1272027 nominationsNot yet confirmed by a primary sourceNOT FOUNDState tax treatmentNo broad personal income tax[L] No broad personal income taxNot verified with the state revenue department.Other incentives to verifyNFNFOfficial state page[L] tn.gov/ecd/opportunity-zones.htmlRelated guidesThe 2027 Opportunity Zone designation timelineState tax treatment of Opportunity Zone investmentsRural Opportunity Zones and Qualified Rural Opportunity Funds