Philadelphia, PA vs San Francisco, CA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
San Francisco, CA outspends Philadelphia, PA by a wide margin per resident — $184,131 versus $56,272, a 227% 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 Philadelphia, PA on the Fiscal Health Score by 3 points — 48/100 (grade D) to 45/100 (grade D). At a margin this narrow the grade is close enough that the factor-level detail matters more than the composite.
On debt, Philadelphia, PA carries the lighter load at $1,069 per resident versus $2,031 for San Francisco, CA. Their budgets diverge on where the largest per-resident dollars go: Philadelphia, PA leads with fire protection at $7,082 per resident, while San Francisco, CA leads with parks and recreation at $4,119.
On the revenue side both lean hardest on intergovernmental transfers — 16% of total revenue in Philadelphia, PA and 7% in San Francisco, CA.
Summary
San Francisco spends 69.4% more per capita than Philadelphia ($127,859/person difference). San Francisco, CA has the stronger Fiscal Health Score (D, 48/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $0 | $148 |
| Sales Tax | $107 | $3,028 |
| Income Tax | $8 | $269 |
| Intergovernmental | $6,288 | $19,762 |
| Charges & Fees | $2,790 | $7,961 |
| Other | $4,029 | $18,918 |
Spending Breakdown (Per Capita)
| Police | $1,505 | $3,351 |
| Fire Protection | $7,082 | $2,281 |
| Highways & Roads | $1,215 | $0 |
| Public Welfare | $1,456 | $2,203 |
| Health | $229 | $1,911 |
| Hospitals | $4,048 | $6,939 |
| Parks & Recreation | $593 | $4,119 |
| Housing | $4,902 | $9,315 |
| Sewerage | $325 | $1,423 |
| Utilities | $4,222 | $21,190 |
| Interest on Debt | $3 | $22,798 |
| General Admin | $0 | $14,899 |
| Other | $30,692 | $93,702 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.