Tax Concepts

Opportunity Zone (OZ)

Designated low-income census tract eligible for preferential capital gains treatment.

Reviewed 9 August 2026 by Keiron Brown, Founder & Editor, CalculateRealEstateROI · Educational estimates only — not investment, financial, tax, or legal advice

Plain-English explanation

Defer prior gain via OZ fund investment; eliminate new gain after 10-year hold.

Examples

$500k capital gain rolled into OZ fund; new gain tax-free after 10 years.

Common mistakes

Investing without OZ-experienced fund manager.

Opportunity Zone (OZ)

Plain-English explanation

Examples

Common mistakes

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