Boston, MA vs Houston, TX
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Boston, MA outspends Houston, TX by a wide margin per resident — $72,299 versus $14,400, a 402% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
Houston, TX holds the stronger Fiscal Health Score, 83/100 (grade A) against 56/100 (grade C) for Boston, MA — a 27-point spread that puts the two in different grade territory.
On debt, Boston, MA carries the lighter load at $445 per resident versus $863 for Houston, TX. Their budgets diverge on where the largest per-resident dollars go: Boston, MA leads with education at $30,742 per resident, while Houston, TX leads with parks and recreation at $361.
They also fund themselves differently: intergovernmental transfers is the largest single revenue source in Boston, MA at 17% of total revenue, whereas Houston, TX relies most on other revenue at 7%.
Summary
Boston spends 402.1% more per capita than Houston ($57,899/person difference). Houston, TX has the stronger Fiscal Health Score (A, 83/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Sales Tax | $78 | $181 |
| Income Tax | $0 | $39 |
| Intergovernmental | $5,357 | $33 |
| Charges & Fees | $2,784 | $3,475 |
| Other | $4,557 | $3,960 |
Spending Breakdown (Per Capita)
| Fire Protection | $1,107 | $295 |
| Highways & Roads | $594 | $175 |
| Education | $30,742 | $0 |
| Public Welfare | $1,110 | $533 |
| Health | $725 | $210 |
| Hospitals | $2,584 | $511 |
| Parks & Recreation | $711 | $361 |
| Housing | $6,614 | $4,288 |
| Sewerage | $355 | $386 |
| Utilities | $3,402 | $1,339 |
| General Admin | $5,401 | $0 |
| Other | $18,955 | $6,301 |
Compare More Cities
Source: Census Annual Survey of State and Local Government Finances, 2026.