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Data from U.S. Census Bureau · 2026 · Methodology
CitySpend

Boston, MA vs San Diego, CA

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

Reviewed by CitySpend Editorial Team · Updated

Boston, MA outspends San Diego, CA by a wide margin per resident — $72,299 versus $43,306, a 67% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.

Boston, MA edges San Diego, CA on the Fiscal Health Score by 3 points — 56/100 (grade C) to 53/100 (grade C). At a margin this narrow the grade is close enough that the factor-level detail matters more than the composite.

San Diego, 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 San Diego, CA leads with police at $3,335.

They also fund themselves differently: intergovernmental transfers is the largest single revenue source in Boston, MA at 17% of total revenue, whereas San Diego, CA relies most on other revenue at 39%.

Summary

Boston spends 66.9% more per capita than San Diego ($28,992/person difference). Boston, MA has the stronger Fiscal Health Score (C, 56/100).

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
San Diego, CA
Pop. 1,383,987
C
53/100
Budget Balance14
Debt Burden100
Pension Funding76
Spending Efficiency0
Revenue Diversity96
Trend Direction50

Key Metrics

Metric
Boston
San Diego
Total Spending
$48.1B
$59.9B
Spending / Capita
$72,299
$43,306
Total Revenue
$20.8B
$13.4B
Revenue / Capita
$31,243
$9,662
Total Debt
$296.3M
$0
Debt / Capita
$445
$0
Population
665,945
1,383,987
Gov Employees / 10K
0.0
0.0
Avg Gov Salary
$0
$0

Per Capita Spending by Department

Police
Boston$0
San Diego$3,335
Fire Protection
Boston$1,107
San Diego$1,278
Highways & Roads
Boston$594
San Diego$1,408
Parks & Recreation
Boston$711
San Diego$436
Education
Boston$30,742
San Diego$2,005
Health
Boston$725
San Diego$411

Revenue Breakdown (Per Capita)

BostonSan Diego
Property Tax
$0
$124
Sales Tax
$78
$63
Income Tax
$0
$194
Intergovernmental
$5,357
$57
Charges & Fees
$2,784
$14
Other
$4,557
$3,801

Spending Breakdown (Per Capita)

BostonSan Diego
Police
$0
$3,335
Fire Protection
$1,107
$1,278
Highways & Roads
$594
$1,408
Education
$30,742
$2,005
Public Welfare
$1,110
$700
Health
$725
$411
Hospitals
$2,584
$0
Parks & Recreation
$711
$436
Housing
$6,614
$4,476
Sewerage
$355
$43
Utilities
$3,402
$11,704
General Admin
$5,401
$0
Other
$18,955
$17,509
C
Boston, MA
Fiscal Health Score: 56/100
Average fiscal health
C
San Diego, CA
Fiscal Health Score: 53/100
Average fiscal health

Compare More Cities

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