Skip to main content
Data from U.S. Census Bureau · 2026 · Methodology
CitySpend

Boston, MA vs Sacramento, CA

Side-by-side fiscal comparison · U.S. Census Bureau data (2023)

Reviewed by CitySpend Editorial Team · Updated

Boston, MA and Sacramento, CA spend within 1.8% of each other per resident — $72,299 versus $71,020 — so on the headline spending-per-capita measure the two cities are effectively neck and neck.

Sacramento, CA edges Boston, MA on the Fiscal Health Score by 1 points — 57/100 (grade C) to 56/100 (grade C). At a margin this narrow the grade is close enough that the factor-level detail matters more than the composite.

Sacramento, CA reports no outstanding debt per resident in its Census filing, while Boston, MA carries $445 per resident. Their budgets diverge on where the largest per-resident dollars go: Boston, MA leads with education at $30,742 per resident, while Sacramento, CA leads with police at $5,402.

They also fund themselves differently: intergovernmental transfers is the largest single revenue source in Boston, MA at 17% of total revenue, whereas Sacramento, CA relies most on other revenue at 8%.

Summary

Boston spends 1.8% more per capita than Sacramento ($1,278/person difference). Sacramento, CA has the stronger Fiscal Health Score (C, 57/100).

Fiscal Health Score

City A
Boston, MA
Pop. 665,945
C
56/100
Budget Balance25
Debt Burden100
Pension Funding76
Spending Efficiency0
Revenue Diversity100
Trend Direction50
City B
Sacramento, CA
Pop. 523,600
C
57/100
Budget Balance29
Debt Burden100
Pension Funding76
Spending Efficiency0
Revenue Diversity100
Trend Direction50

Key Metrics

Metric
Boston
Sacramento
Total Spending
$48.1B
$37.2B
Spending / Capita
$72,299
$71,020
Total Revenue
$20.8B
$33.3B
Revenue / Capita
$31,243
$63,682
Total Debt
$296.3M
$0
Debt / Capita
$445
$0
Population
665,945
523,600
Gov Employees / 10K
0.0
0.0
Avg Gov Salary
$0
$0

Per Capita Spending by Department

Police
Boston$0
Sacramento$5,402
Fire Protection
Boston$1,107
Sacramento$2,466
Highways & Roads
Boston$594
Sacramento$0
Parks & Recreation
Boston$711
Sacramento$1,437
Education
Boston$30,742
Sacramento$2,684
Health
Boston$725
Sacramento$18

Revenue Breakdown (Per Capita)

BostonSacramento
Property Tax
$0
$1,465
Sales Tax
$78
$378
Income Tax
$0
$3,104
Intergovernmental
$5,357
$3,400
Charges & Fees
$2,784
$3,239
Other
$4,557
$5,072

Spending Breakdown (Per Capita)

BostonSacramento
Police
$0
$5,402
Fire Protection
$1,107
$2,466
Highways & Roads
$594
$0
Education
$30,742
$2,684
Public Welfare
$1,110
$3,470
Health
$725
$18
Hospitals
$2,584
$0
Parks & Recreation
$711
$1,437
Housing
$6,614
$8,577
Sewerage
$355
$103
Utilities
$3,402
$19,920
Interest on Debt
$0
$162
General Admin
$5,401
$0
Other
$18,955
$26,782
C
Boston, MA
Fiscal Health Score: 56/100
Average fiscal health
C
Sacramento, CA
Fiscal Health Score: 57/100
Average fiscal health

Compare More Cities

Source: Census Annual Survey of State and Local Government Finances, 2026.