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

Los Angeles, CA vs San Francisco, CA

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

Reviewed by CitySpend Editorial Team · Updated

San Francisco, CA outspends Los Angeles, CA by a wide margin per resident — $184,131 versus $85,432, a 116% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.

San Francisco, CA edges Los Angeles, CA on the Fiscal Health Score by 1 points — 48/100 (grade D) to 47/100 (grade D). At a margin this narrow the grade is close enough that the factor-level detail matters more than the composite.

Los Angeles, CA reports no outstanding debt per resident in its Census filing, while San Francisco, CA carries $2,031 per resident. Their budgets diverge on where the largest per-resident dollars go: Los Angeles, CA leads with police at $4,111 per resident, while San Francisco, CA leads with parks and recreation at $4,119.

They also fund themselves differently: other revenue is the largest single revenue source in Los Angeles, CA at 51% of total revenue, whereas San Francisco, CA relies most on intergovernmental transfers at 7%.

Summary

San Francisco spends 53.6% more per capita than Los Angeles ($98,699/person difference). San Francisco, CA has the stronger Fiscal Health Score (D, 48/100).

Fiscal Health Score

City A
Los Angeles, CA
Pop. 3,881,041
D
47/100
Budget Balance0
Debt Burden100
Pension Funding76
Spending Efficiency0
Revenue Diversity65
Trend Direction50
City B
San Francisco, CA
Pop. 851,036
D
48/100
Budget Balance70
Debt Burden0
Pension Funding76
Spending Efficiency0
Revenue Diversity100
Trend Direction50

Key Metrics

Metric
Los Angeles
San Francisco
Total Spending
$331.6B
$156.7B
Spending / Capita
$85,432
$184,131
Total Revenue
$68.3B
$232.3B
Revenue / Capita
$17,595
$272,907
Total Debt
$0
$1.7B
Debt / Capita
$0
$2,031
Population
3,881,041
851,036
Gov Employees / 10K
0.0
0.0
Avg Gov Salary
$0
$0

Per Capita Spending by Department

Police
Los Angeles$4,111
San Francisco$3,351
Fire Protection
Los Angeles$1,057
San Francisco$2,281
Highways & Roads
Los Angeles$503
San Francisco$0
Parks & Recreation
Los Angeles$1,347
San Francisco$4,119
Education
Los Angeles$829
San Francisco$0
Health
Los Angeles$409
San Francisco$1,911

Revenue Breakdown (Per Capita)

Los AngelesSan Francisco
Property Tax
$64
$148
Sales Tax
$77
$3,028
Income Tax
$307
$269
Intergovernmental
$134
$19,762
Charges & Fees
$459
$7,961
Other
$9,048
$18,918

Spending Breakdown (Per Capita)

Los AngelesSan Francisco
Police
$4,111
$3,351
Fire Protection
$1,057
$2,281
Highways & Roads
$503
$0
Education
$829
$0
Public Welfare
$1,286
$2,203
Health
$409
$1,911
Hospitals
$2,135
$6,939
Parks & Recreation
$1,347
$4,119
Housing
$6,325
$9,315
Sewerage
$34
$1,423
Utilities
$21,992
$21,190
Interest on Debt
$630
$22,798
General Admin
$11,586
$14,899
Other
$33,189
$93,702
D
Los Angeles, CA
Fiscal Health Score: 47/100
Below average fiscal health
D
San Francisco, CA
Fiscal Health Score: 48/100
Below average fiscal health

Compare More Cities

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