Opportunity Zones · Nevada
Opportunity Zones in Las Vegas, NV
The City of Las Vegas has 22 Qualified Opportunity Zones under the original 2018 (OZ 1.0) designation round. These zones remain in effect through December 31, 2028.
Under the Opportunity Zones 2.0 framework, the State of Nevada will nominate a new round of Opportunity Zones in 2026, with those designations taking effect on January 1, 2027.
22
Designated OZs (2018)
195
Nevada OZ 2.0-eligible tracts
49
Nevada 2.0 nomination cap
Official resources: Nevada Opportunity Zones (Dept. of Business & Industry)
What Are Opportunity Zones?
Opportunity Zones are economically distressed communities designated at the census-tract level. U.S. taxpayers who reinvest eligible capital gains into Qualified Opportunity Funds that invest in Opportunity Zone property may qualify for several federal tax benefits.
How To Invest in Opportunity Zones
To qualify for the Opportunity Zone tax incentive, investors must reinvest eligible capital gains into a Qualified Opportunity Fund (QOF). The QOF must then deploy capital into qualified Opportunity Zone property or businesses located within designated census tracts.
Qualifying investments may include ground-up real estate development, substantial rehabilitation of existing property, or operating businesses structured as Qualified Opportunity Zone Businesses (QOZBs), provided all statutory and regulatory requirements are satisfied.
Las Vegas Opportunity Zones Map
The interactive map below shows every designated Opportunity Zone in Las Vegas. Click any zone for tract-level detail, or use the layer panel to explore rural and surrounding tracts.
Tip: use the map search to jump to Las Vegas, NV for local tracts. Layer panel toggles 2018 Opportunity Zones and OZ 2.0-eligible tracts.
Opportunity Zones Map created by OpportunityZones.com.
Current Opportunity Zones in Las Vegas (Designated 2018)
Las Vegas' 22 Opportunity Zones are concentrated in and around the urban core, including Downtown Las Vegas (the Fremont East, Arts, and Medical Districts), West Las Vegas, the University District near UNLV, and East Las Vegas.
The census tracts below were designated in 2018 under IRS Notice 2018-48 and correspond to 2010 U.S. Census tract boundaries. These OZ 1.0 designations remain in effect through December 31, 2028.
| County | Census Tract | Type |
|---|---|---|
| Clark | 32003000103 | Non-Rural |
| Clark | 32003000105 | Non-Rural |
| Clark | 32003000106 | Non-Rural |
| Clark | 32003000201 | Non-Rural |
| Clark | 32003000203 | Non-Rural |
| Clark | 32003000301 | Non-Rural |
| Clark | 32003000401 | Non-Rural |
| Clark | 32003000402 | Non-Rural |
| Clark | 32003000403 | Non-Rural |
| Clark | 32003000510 | Non-Rural |
| Clark | 32003000520 | Non-Rural |
| Clark | 32003000521 | Non-Rural |
| Clark | 32003000522 | Non-Rural |
| Clark | 32003000523 | Non-Rural |
| Clark | 32003000600 | Non-Rural |
| Clark | 32003000700 | Non-Rural |
| Clark | 32003000800 | Non-Rural |
| Clark | 32003001100 | Non-Rural |
| Clark | 32003001300 | Non-Rural |
| Clark | 32003002201 | Non-Rural |
| Clark | 32003002905 | Non-Rural |
| Clark | 32003003006 | Non-Rural |
Future OZ 2.0 Designations in Las Vegas
On January 29, 2026, the U.S. Census Bureau released its five-year American Community Survey (ACS) estimates for the 2020–2024 period. These data determine which census tracts are eligible for Opportunity Zone designation under the OZ 2.0 framework.
Across the State of Nevada, 195 census tracts meet the statutory median-family-income and/or poverty-rate thresholds. Under the 25 percent statutory cap, Nevada may nominate up to 49 of those tracts, with new designations taking effect on January 1, 2027.
See the analysis of the OZ 2.0-eligible tracts for the full methodology, or explore the eligible tracts on the interactive Opportunity Zones map.
Investments in Nevada
Browse the full marketplaceListings below appear on OpportunityZones.com's marketplace and are shown for research only. They are not offers, solicitations, or endorsements by Dr. Jan Duffy or Berkshire Hathaway HomeServices Nevada Properties. Perform your own due diligence with licensed advisors.
Multifamily · Nevada
University of Nevada Reno Student Housing OZ Project
Min $5,000,000
Hospitality & Hotel · Nevada
Integris DLV Opportunity Zone Fund
Min $100,000
Industrial · Arizona
GTIS Qualified Opportunity Zone Fund II
Min $100,000
Multifamily · Arizona
Origin Opportunity Zone Fund III
Min $50,000
Self-Storage · Nevada
Las Vegas Self-Storage QOZ Project by YourSpace America
Min $25,000
Official resources & source
- Nevada Opportunity Zones (Dept. of Business & Industry)
- CDFI Fund Opportunity Zone Resources
- IRS Opportunity Zones
- IRS Notice 2018-48 (designation list)
- Interactive Opportunity Zones map
Page content cloned from Opportunity Zones in Las Vegas, NV (reviewed 2026-07-20). Always verify designations against IRS / CDFI Fund publications before making investment decisions. This page is educational and not tax, legal, or investment advice.
Local Opportunity Zone guidance
Dr. Jan Duffy · Berkshire Hathaway HomeServices Nevada Properties
License S.0197614.LLC
9406 W Lake Mead Blvd, Suite 100, Las Vegas, NV 89134
Mon–Fri 9am–6pm · Sat 10am–4pm · Sun by appointment
Common Questions
Opportunity Zone FAQs
How many Opportunity Zones are in Las Vegas?+
The City of Las Vegas has 22 Qualified Opportunity Zones under the original 2018 (OZ 1.0) designation round. Those zones remain in effect through December 31, 2028.
What is Opportunity Zones 2.0 for Nevada?+
Under the Opportunity Zones 2.0 framework, the State of Nevada will nominate a new round of Opportunity Zones in 2026. Nevada has 195 eligible tracts and may nominate up to 49. New designations take effect January 1, 2027.
Where are Las Vegas Opportunity Zones concentrated?+
Las Vegas' 22 Opportunity Zones are concentrated in and around the urban core, including Downtown Las Vegas (the Fremont East, Arts, and Medical Districts), West Las Vegas, the University District near UNLV, and East Las Vegas.
How do investors use Opportunity Zones?+
To qualify for the Opportunity Zone tax incentive, investors must reinvest eligible capital gains into a Qualified Opportunity Fund (QOF). The QOF must then deploy capital into qualified Opportunity Zone property or businesses located within designated census tracts. This is not tax advice—confirm structure and timing with your CPA and counsel.
Evaluating Opportunity Zone property in Las Vegas?
Call Dr. Jan Duffy at (702) 222-1964 for tract-aware search help—not tax advice.