San Diego, CA vs San Francisco, CA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
San Francisco, CA outspends San Diego, CA by a wide margin per resident — $184,131 versus $43,306, a 325% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
San Diego, CA edges San Francisco, CA on the Fiscal Health Score by 5 points — 53/100 (grade C) to 48/100 (grade D). At a margin this narrow the grade is close enough that the factor-level detail matters more than the composite.
San Diego, 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: San Diego, CA leads with police at $3,335 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 San Diego, CA at 39% of total revenue, whereas San Francisco, CA relies most on intergovernmental transfers at 7%.
Summary
San Francisco spends 76.5% more per capita than San Diego ($140,825/person difference). San Diego, CA has the stronger Fiscal Health Score (C, 53/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $124 | $148 |
| Sales Tax | $63 | $3,028 |
| Income Tax | $194 | $269 |
| Intergovernmental | $57 | $19,762 |
| Charges & Fees | $14 | $7,961 |
| Other | $3,801 | $18,918 |
Spending Breakdown (Per Capita)
| Police | $3,335 | $3,351 |
| Fire Protection | $1,278 | $2,281 |
| Highways & Roads | $1,408 | $0 |
| Education | $2,005 | $0 |
| Public Welfare | $700 | $2,203 |
| Health | $411 | $1,911 |
| Hospitals | $0 | $6,939 |
| Parks & Recreation | $436 | $4,119 |
| Housing | $4,476 | $9,315 |
| Sewerage | $43 | $1,423 |
| Utilities | $11,704 | $21,190 |
| Interest on Debt | $0 | $22,798 |
| General Admin | $0 | $14,899 |
| Other | $17,509 | $93,702 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.