Enterprise Zone Investment Tax Credit
Colorado state income tax credit equal to 3% of investments in business personal property made within designated Enterprise Zones. Designed to incentivize new investment in economically distressed areas of the state.
About this program
New EZ boundaries effective January 1, 2026, following 10-year redesignation. Pre-certification required BEFORE activity for which credit is claimed. Grandfathering provisions available for businesses that lost EZ eligibility in 2026 redesignation.
Eligibility
Both new and existing Colorado businesses physically located within one of 16 designated Enterprise Zones. Business must be legal under both state and federal law (excludes marijuana businesses). Investment must be used exclusively in the Enterprise Zone for the first year of ownership. Pre-certification required before activity.