Begin Main Content Area

Commonly Asked Questions

Keystone Opportunity Zones (KOZ) provide state and local tax abatement to businesses and residents locating in one of the 12 designated zones in Pennsylvania. Below are links to the most commonly asked questions about KOZs and Keystone Opportunity Expansion Zones (KOEZ). The Department of Revenue will update these on a periodic basis.

Questions about local tax information regarding KOZs, can be found on the Department of Community and Economic Development's Keystone Opportunity Zone Website.

If you have other questions not addressed through these links, please visit our Online Customer Service Center for further assistance. You may also call the Department of Revenue’s KOZ Coordinator at (717) 772-3896 or e-mail

The information provided herein is not meant to constitute legal advice or to serve as a legal statement. These frequently asked questions and answers are issued for informational purposes only and cannot be relied upon or used in tax appeals.