Houston, TX vs Boston, MA
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: Houston, TX leads with parks and recreation at $361 per resident, while Boston, MA leads with education at $30,742.
They also fund themselves differently: other revenue is the largest single revenue source in Houston, TX at 7% of total revenue, whereas Boston, MA relies most on intergovernmental transfers at 17%.
Summary
Boston spends 80.1% 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 | $181 | $78 |
| Income Tax | $39 | $0 |
| Intergovernmental | $33 | $5,357 |
| Charges & Fees | $3,475 | $2,784 |
| Other | $3,960 | $4,557 |
Spending Breakdown (Per Capita)
| Fire Protection | $295 | $1,107 |
| Highways & Roads | $175 | $594 |
| Education | $0 | $30,742 |
| Public Welfare | $533 | $1,110 |
| Health | $210 | $725 |
| Hospitals | $511 | $2,584 |
| Parks & Recreation | $361 | $711 |
| Housing | $4,288 | $6,614 |
| Sewerage | $386 | $355 |
| Utilities | $1,339 | $3,402 |
| General Admin | $0 | $5,401 |
| Other | $6,301 | $18,955 |
Compare More Cities
Source: Census Annual Survey of State and Local Government Finances, 2026.