Learn About Opportunity Zone Investing

A federal tax incentive program established under the Tax Cuts and Jobs Act of 2017 allowing investors to defer and potentially eliminate capital gains taxes by investing in designated low-income census tracts across the United States.

The Opportunity Zone program was made permanent on July 4 2025 under the One Big Beautiful Bill Act, launching a second era of OZ investing. New zone designations are coming in January 2027, creating a major new wave of investment opportunities.

When you realize a capital gain from selling stocks, a business, or real estate, you have 180 days to reinvest that gain into a Qualified Opportunity Fund. The gain is deferred and if you hold for 10 years, all appreciation is tax-free.

You have exactly 180 days from the date you realize a capital gain to invest it in a Qualified Opportunity Fund. Missing this deadline means losing the tax deferral benefit entirely. Our platform helps you track your exact deadline.

The most powerful benefit of OZ investing is that if you hold your investment for at least 10 years, all appreciation in the fund is completely tax-free. On a $1 million investment growing at 12 percent annually, that is over $2 million in tax-free gains.

Both strategies defer capital gains taxes but work very differently. A 1031 exchange only works for real estate and only defers taxes. An OZ investment works for any capital gain and can eliminate taxes entirely after 10 years. For large gains OZ is often superior.

Most Opportunity Zone funds require accredited investor status. You qualify if you have an annual income over $200,000 (or $300,000 joint) for the past two years, or a net worth over $1 million excluding your primary residence.

QOF is a Qualified Opportunity Fund. QOZ is a Qualified Opportunity Zone. QOZB is a Qualified Opportunity Zone Business. Substantial improvement means doubling the original basis within 30 months. Working capital safe harbor gives up to 31 months to deploy capital.