Boston, MA vs San Francisco, CA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
San Francisco, CA outspends Boston, MA by a wide margin per resident — $184,131 versus $72,299, a 155% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
Boston, MA holds the stronger Fiscal Health Score, 56/100 (grade C) against 48/100 (grade D) for San Francisco, CA — a 8-point spread that puts the two in different grade territory.
On debt, Boston, MA carries the lighter load at $445 per resident versus $2,031 for San Francisco, CA. Their budgets diverge on where the largest per-resident dollars go: Boston, MA leads with education at $30,742 per resident, while San Francisco, CA leads with parks and recreation at $4,119.
On the revenue side both lean hardest on intergovernmental transfers — 17% of total revenue in Boston, MA and 7% in San Francisco, CA.
Summary
San Francisco spends 60.7% more per capita than Boston ($111,832/person difference). Boston, MA has the stronger Fiscal Health Score (C, 56/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $0 | $148 |
| Sales Tax | $78 | $3,028 |
| Income Tax | $0 | $269 |
| Intergovernmental | $5,357 | $19,762 |
| Charges & Fees | $2,784 | $7,961 |
| Other | $4,557 | $18,918 |
Spending Breakdown (Per Capita)
| Police | $0 | $3,351 |
| Fire Protection | $1,107 | $2,281 |
| Highways & Roads | $594 | $0 |
| Education | $30,742 | $0 |
| Public Welfare | $1,110 | $2,203 |
| Health | $725 | $1,911 |
| Hospitals | $2,584 | $6,939 |
| Parks & Recreation | $711 | $4,119 |
| Housing | $6,614 | $9,315 |
| Sewerage | $355 | $1,423 |
| Utilities | $3,402 | $21,190 |
| Interest on Debt | $0 | $22,798 |
| General Admin | $5,401 | $14,899 |
| Other | $18,955 | $93,702 |
Compare More Cities
Source: Census Annual Survey of State and Local Government Finances, 2026.