Puerto Rico · HUD 2027 designations
Puerto Rico 2027 QCTs and DDAs by county
HUD's 2027 list puts 224 Puerto Rico census tracts, home to 655,623 people in the 2020 Census, in qualified census tracts, across 65 counties; San Juan Municipio (36), Ponce Municipio (18), Mayaguez Municipio (12) have the most. 4 nonmetropolitan counties are difficult development areas. 19 ZIP code areas (ZCTAs) are Small Area DDAs. A building in a QCT or DDA can take 130% of eligible basis. The lists apply to allocations and bond issues after December 31, 2026.
Qualified census tracts by county
Sources: HUD 2027 QCT data file (qct_data_2027.xlsx), checked tract by tract against HUD's QCT2027.csv; population from the 2020 Census columns in that file. Properties: HUD's LIHTC database (LIHTCPUB, revised May 28, 2026), monitored properties by 2020 tract.
Nonmetropolitan DDA counties
Every site in these counties is in a 2027 difficult development area: Adjuntas Municipio, PR Exception Area, Utuado Municipio, PR Exception Area, Las Marías Municipio, PR Exception Area, Puerto Rico HUD Nonmetro Area.
Small Area DDA ZIP codes
In metro areas HUD designates DDAs by ZIP Code Tabulation Area. A ZCTA follows ZIP code boundaries closely but not exactly, so check a specific address with the lookup.
| Metro area | 2027 Small Area DDA ZCTAs |
|---|---|
| Aguadilla, PR MSA | 00603, 00677 |
| Arecibo, PR MSA | 00650, 00652 |
| Barranquitas-Aibonito, PR HUD Metro FMR Area | 00783 |
| Guayama, PR MSA | 00704 |
| Ponce, PR HUD Metro FMR Area | 00716, 00780 |
| San Juan-Guaynabo, PR HUD Metro FMR Area | 00901, 00906, 00907, 00918, 00934, 00961, 00966, 00968, 00969, 00979, 00987 |
Changes from the 2026 lists
Compared with HUD's 2026 lists, Puerto Rico gains 24 qualified census tracts and loses 27; 1 Small Area DDA ZIP codes are new and 14 dropped off. A site that dropped off keeps its status for an application filed before 2027 and allocated within 730 days. Every state's changes.
| County | Tracts new for 2027 | Tracts dropped since 2026 |
|---|---|---|
| San Juan Municipio | 13.01, 47, 75, 82.01, 100.32 | 4, 14, 37.02, 42, 43.06 |
| Isabela Municipio | 4104.01 | 4106, 4107.04 |
| Anasco Municipio | 8104, 8107 | |
| Arecibo Municipio | 3008, 3013 | |
| Bayamon Municipio | 307, 312.01 | |
| Ciales Municipio | 9557, 9559 | |
| Maunabo Municipio | 9514, 9516 | |
| San Lorenzo Municipio | 2205.02 | 2202 |
| San Sebastián Municipio | 9595 | 92 |
| Aguada Municipio | 4303 | |
| Cabo Rojo Municipio | 8306.08 | |
| Canovanas Municipio | 1004 | |
| Cidra Municipio | 2402.01 | |
| Dorado Municipio | 5401 | |
| Juana Diaz Municipio | 7104 | |
| Lajas Municipio | 8503 | |
| Moca Municipio | 4203.03 | |
| Morovis Municipio | 9553.01 | |
| Naguabo Municipio | 1704 | |
| Naranjito Municipio | 5205 | |
| Orocovis Municipio | 9550.01 | |
| Penuelas Municipio | 7308 | |
| Ponce Municipio | 702.01 | |
| Quebradillas Municipio | 3301 | |
| Rio Grande Municipio | 1305 | |
| Salinas Municipio | 9531 | |
| San German Municipio | 8402 | |
| Santa Isabel Municipio | 9538 | |
| Toa Baja Municipio | 1217.02 | |
| Utuado Municipio | 9575 | |
| Vega Alta Municipio | 5504 | |
| Vieques Municipio | 9506 | |
| Yabucoa Municipio | 9507 |
Small Area DDA ZIP codes new for 2027: 00704.
Small Area DDA ZIP codes dropped: 00660, 00705, 00727, 00730, 00766, 00782, 00786, 00911, 00920, 00926, 00953, 00957, 00959, 00976.
Computed by us from HUD's 2026 and 2027 files; 2026 notice: FR Doc. 2025-19007.
Designations: HUD 2027 QCT and DDA designations, FR Doc. 2026-20390 (91 FR 63573, Oct. 6, 2026).
More Puerto Rico data
- LIHTC in Puerto Ricoagency, QAP, ceiling
- Year 15 and Year 30 propertiesby county
- QCT and DDA lookupby address
- The 130% basis boostguide
Financing a Puerto Rico deal in a QCT or DDA?
Construction, bond, bridge and permanent debt for 4% and 9% deals.