Help choose Puerto Rico's Opportunity Zones
Puerto Rico can nominate 178 census tracts as federal Opportunity Zones for the next decade. The tracts that matter most — the ones that unlock U.S. capital at the 30% rural step-up — must be designated by 30 May 2026. Browse the eligible tracts, pick the ones that matter to you, and send a comment letter to DDEC in two minutes.
Why rural?
The One, Big, Beautiful Bill Act made Opportunity Zones permanent and created a new vehicle for rural investment: the Qualified Rural Opportunity Fund (QROF). QROF investors get a 30% basis step-up on deferred capital gains — triple the standard 10%. That 20-point spread is what attracts mainland fund managers.
But QROFs only form when there's a critical mass of rural tract inventory. Puerto Rico has 243 eligible rural tracts and can designate up to 178. Monllor Capital is calling for at least 150 of those designations to be rural, so the island becomes the premier rural OZ destination in the U.S.
DDEC is taking public comments through 30 May 2026. This tool helps you find the tracts you care about and send a letter that asks the right thing.