Opportunity Zone Fund 2027 Tax Deferral Calculator
Qualified Opportunity Zone (QOZ) fund: defer capital gains tax (paid by Dec 31, 2026 for pre-2027 deferrals). Hold QOF investment 10 years = forever exempt on gain from the QOF itself. New incentive structure may extend under future legislation, but original deferral window ended Dec 31, 2026.
Three Benefits
1) Defer cap gains tax until earlier of QOF sale or Dec 31, 2026 (original program). 2) 5-yr hold = 10% basis step-up (now expired). 3) 10-yr hold = QOF gain forever exempt.
Investment Requirements
Invest gain proceeds within 180 days of realization. QOF must hold 90%+ Qualified Opportunity Zone Property. Property in Census Tract Treasury-designated QOZ.
2027 Status
Original deferral window closes Dec 31, 2026. New OBBB / future legislation may extend or modify. 10-year exempt benefit remains for existing investments.
Source and Disclaimer
IRS Form 8997 + Form 8949, Treasury QOZ designations. Verify current legislative status before new investment.
Source: IRS Form 8997, treasury.gov QOZ. Last updated: May 2026.