Under the OBBBA, Opportunity Zones are now a permanent program with zones redesignated every 10 years; the first new cycle begins July 1, 2026 (designations effective Jan 1, 2027). Per IRS Notice 2026-40, investments after Dec 31, 2026 get a rolling 5-year gain deferral and a 10% basis step-up (30% for rural zones).
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Opportunity Zones made permanent; new rolling cycle starts for 2026-27 investors
Why this matters for founders
Founders sitting on capital gains, including some exit proceeds, can plan reinvestment into a Qualified Opportunity Fund under the new permanent rules—timing larger investments for after Dec 31, 2026 captures the rolling 5-year deferral.
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