Opportunity Zone

The Colorado Opportunity Zone Program (OZ) is a federal incentive that encourages long-term private investments in designated low-income communities by giving investors tax benefits for investing in real estate projects and operating businesses. Investors receive tax incentives in the form of deferral and elimination of state and federal capital gains taxes.

The first iteration of the Colorado Opportunity Zone Program benefits is sunsetting December 2028. Federal bill H.R. 1 was signed into law in July 2025, making the Colorado Opportunity Zone Program permanent and updating the associated eligibility requirements, benefits, and other aspects of the program.

For more information go to: https://oedit.colorado.gov/colorado-opportunity-zone-program