Memphis, TN vs Boston, MA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Boston, MA outspends Memphis, TN by a wide margin per resident — $72,299 versus $22,111, a 227% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
Memphis, TN holds the stronger Fiscal Health Score, 65/100 (grade B) against 56/100 (grade C) for Boston, MA — a 9-point spread that puts the two in different grade territory.
On debt, Memphis, TN carries the lighter load at $303 per resident versus $445 for Boston, MA. Their budgets diverge on where the largest per-resident dollars go: Memphis, TN leads with parks and recreation at $1,397 per resident, while Boston, MA leads with education at $30,742.
On the revenue side both lean hardest on intergovernmental transfers — 100% of total revenue in Memphis, TN and 17% in Boston, MA.
Summary
Boston spends 69.4% more per capita than Memphis ($50,188/person difference). Memphis, TN has the stronger Fiscal Health Score (B, 65/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $10 | $0 |
| Sales Tax | $496 | $78 |
| Income Tax | $1,218 | $0 |
| Intergovernmental | $34,065 | $5,357 |
| Charges & Fees | $2,077 | $2,784 |
| Other | $3,994 | $4,557 |
Spending Breakdown (Per Capita)
| Fire Protection | $469 | $1,107 |
| Highways & Roads | $277 | $594 |
| Education | $0 | $30,742 |
| Public Welfare | $630 | $1,110 |
| Health | $391 | $725 |
| Hospitals | $1,677 | $2,584 |
| Parks & Recreation | $1,397 | $711 |
| Housing | $4,683 | $6,614 |
| Sewerage | $0 | $355 |
| Utilities | $2,578 | $3,402 |
| Interest on Debt | $1,158 | $0 |
| General Admin | $0 | $5,401 |
| Other | $8,850 | $18,955 |
Compare More Cities
Source: Census Annual Survey of State and Local Government Finances, 2026.