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Qualified Census Tracts 2026

Published by Office of Policy Development and Research, GIS Helpdesk and Open Data Division | Department of Housing and Urban Development | Catalog Last Checked: September 30, 2026 at 03:13 PM | Dataset Last Updated: September 30, 2025 at 02:51 PM
This dataset provides data on Qualified Census Tracts for the Low-Income Housing Tax Credit Program for 2025. LIHTC Qualified Census Tracts, as defined under the section 42(d)(5)(B) of the of the Internal Revenue Code of 1986, include any census tract (or equivalent geographic area defined by the Bureau of the Census) in which at least 50 percent of households have an income less than 60 percent of the Area Median Gross Income (AMGI), or which has a poverty rate of at least 25 percent. Maps of Qualified Census Tracts and Difficult Development Areas are available at: huduser.gov/sadda/sadda_qct.html. Provides data on Qualified Census Tracts for the Low-Income Housing Tax Credit Program for 2026. LIHTC Qualified Census Tracts, as defined under the section 42(d)(5)(B) of the of the Internal Revenue Code of 1986, include any census tract (or equivalent geographic area defined by the Bureau of the Census) in which at least 50 percent of households have an income less than 60 percent of the Area Median Gross Income (AMGI), or which has a poverty rate of at least 25 percent. To learn more about Qualified Census Tracts (QCT) visit: https://www.huduser.gov/portal/datasets/qct.html, for questions about the spatial attribution of this dataset, please reach out to us at GISHelpdesk@hud.gov. Data Dictionary: DD_Qualified Census Tracts Date of Coverage: 2026 Date Updated: 9/2025

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Complete Metadata
@type Dataset
accessRights Public
accrualPeriodicity annually
bureauCode 
[
  "025:00"
]
contactPoint 
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description This dataset provides data on Qualified Census Tracts for the Low-Income Housing Tax Credit Program for 2025. LIHTC Qualified Census Tracts, as defined under the section 42(d)(5)(B) of the of the Internal Revenue Code of 1986, include any census tract (or equivalent geographic area defined by the Bureau of the Census) in which at least 50 percent of households have an income less than 60 percent of the Area Median Gross Income (AMGI), or which has a poverty rate of at least 25 percent. Maps of Qualified Census Tracts and Difficult Development Areas are available at: huduser.gov/sadda/sadda_qct.html. Provides data on Qualified Census Tracts for the Low-Income Housing Tax Credit Program for 2026. LIHTC Qualified Census Tracts, as defined under the section 42(d)(5)(B) of the of the Internal Revenue Code of 1986, include any census tract (or equivalent geographic area defined by the Bureau of the Census) in which at least 50 percent of households have an income less than 60 percent of the Area Median Gross Income (AMGI), or which has a poverty rate of at least 25 percent. To learn more about Qualified Census Tracts (QCT) visit: https://www.huduser.gov/portal/datasets/qct.html, for questions about the spatial attribution of this dataset, please reach out to us at GISHelpdesk@hud.gov. Data Dictionary: DD_Qualified Census Tracts Date of Coverage: 2026 Date Updated: 9/2025
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identifier https://www.arcgis.com/home/item.html?id=f55f80843c9a436ba8e578a54cdd8cea
issued 2025-02-24
keyword 
[
  "Boundaries",
  "Community Development Programs",
  "Economy",
  "HUD",
  "HUD.Official.Content",
  "LIHTC",
  "Location",
  "Low Income Housing Tax Credit",
  "PDR",
  "Policy Development and Research",
  "QCT",
  "Qualified Census Tracts",
  "Society",
  "U.S. Department of Housing and Urban Development"
]
landingPage 
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  "title": "Qualified Census Tracts 2026 landing page"
}
modified 2025-09-30T14:51:02.931Z
programCode 
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publisher 
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      "name": "U.S. Department of Housing and Urban Development",
      "@type": "org:Organization"
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rights 
[
  "HUD and the dataset and metadata authors assume no responsibility for the use or misuse of the dataset. No warranty, expressed or implied is made with regard to the accuracy of the spatial accuracy, and no liability is assumed by the U.S. Government in general, the dataset creators or the U.S. Department of Housing and Urban Development specifically, as to the spatial or attribute accuracy of the data."
]
spatial 
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  "@type": "Location",
  "prefLabel": "United States and Minor Outlying Islands"
}
title Qualified Census Tracts 2026

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