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

Boston, MA vs Virginia Beach, VA

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

Reviewed by CitySpend Editorial Team · Updated

Boston, MA outspends Virginia Beach, VA by a wide margin per resident — $72,299 versus $42,515, a 70% 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 47/100 (grade D) for Virginia Beach, VA — a 9-point spread that puts the two in different grade territory.

On debt, Virginia Beach, VA carries the lighter load at $297 per resident versus $445 for Boston, MA. Both cities pour the most per-resident dollars into the same function: education leads in Boston, MA at $30,742 per resident and in Virginia Beach, VA at $21,342.

On the revenue side both lean hardest on intergovernmental transfers — 17% of total revenue in Boston, MA and 100% in Virginia Beach, VA.

Summary

Boston spends 70.1% more per capita than Virginia Beach ($29,784/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
Virginia Beach, VA
Pop. 457,900
D
47/100
Budget Balance28
Debt Burden100
Pension Funding76
Spending Efficiency0
Revenue Diversity0
Trend Direction50

Key Metrics

Metric
Boston
Virginia Beach
Total Spending
$48.1B
$19.5B
Spending / Capita
$72,299
$42,515
Total Revenue
$20.8B
$14.6B
Revenue / Capita
$31,243
$31,808
Total Debt
$296.3M
$135.8M
Debt / Capita
$445
$297
Population
665,945
457,900
Gov Employees / 10K
0.0
0.0
Avg Gov Salary
$0
$0

Per Capita Spending by Department

Police
Boston$0
Virginia Beach$1,126
Fire Protection
Boston$1,107
Virginia Beach$512
Highways & Roads
Boston$594
Virginia Beach$0
Parks & Recreation
Boston$711
Virginia Beach$1,574
Education
Boston$30,742
Virginia Beach$21,342
Health
Boston$725
Virginia Beach$426

Revenue Breakdown (Per Capita)

BostonVirginia Beach
Sales Tax
$78
$673
Income Tax
$0
$831
Intergovernmental
$5,357
$31,808
Charges & Fees
$2,784
$1,462
Other
$4,557
$3,301

Spending Breakdown (Per Capita)

BostonVirginia Beach
Police
$0
$1,126
Fire Protection
$1,107
$512
Highways & Roads
$594
$0
Education
$30,742
$21,342
Public Welfare
$1,110
$2,071
Health
$725
$426
Hospitals
$2,584
$1,036
Parks & Recreation
$711
$1,574
Housing
$6,614
$2,788
Sewerage
$355
$140
Utilities
$3,402
$3,523
General Admin
$5,401
$0
Other
$18,955
$7,978
C
Boston, MA
Fiscal Health Score: 56/100
Average fiscal health
D
Virginia Beach, VA
Fiscal Health Score: 47/100
Below average fiscal health

Compare More Cities

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