San Francisco, CA vs Boston, MA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
San Francisco, CA outspends Boston, MA by a wide margin per resident — $184,131 versus $72,299, a 155% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
Boston, MA holds the stronger Fiscal Health Score, 56/100 (grade C) against 48/100 (grade D) for San Francisco, CA — a 8-point spread that puts the two in different grade territory.
On debt, Boston, MA carries the lighter load at $445 per resident versus $2,031 for San Francisco, CA. Their budgets diverge on where the largest per-resident dollars go: San Francisco, CA leads with parks and recreation at $4,119 per resident, while Boston, MA leads with education at $30,742.
On the revenue side both lean hardest on intergovernmental transfers — 7% of total revenue in San Francisco, CA and 17% in Boston, MA.
Summary
San Francisco spends 154.7% more per capita than Boston ($111,832/person difference). Boston, MA has the stronger Fiscal Health Score (C, 56/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $148 | $0 |
| Sales Tax | $3,028 | $78 |
| Income Tax | $269 | $0 |
| Intergovernmental | $19,762 | $5,357 |
| Charges & Fees | $7,961 | $2,784 |
| Other | $18,918 | $4,557 |
Spending Breakdown (Per Capita)
| Police | $3,351 | $0 |
| Fire Protection | $2,281 | $1,107 |
| Highways & Roads | $0 | $594 |
| Education | $0 | $30,742 |
| Public Welfare | $2,203 | $1,110 |
| Health | $1,911 | $725 |
| Hospitals | $6,939 | $2,584 |
| Parks & Recreation | $4,119 | $711 |
| Housing | $9,315 | $6,614 |
| Sewerage | $1,423 | $355 |
| Utilities | $21,190 | $3,402 |
| Interest on Debt | $22,798 | $0 |
| General Admin | $14,899 | $5,401 |
| Other | $93,702 | $18,955 |
Compare More Cities
Source: Census Annual Survey of State and Local Government Finances, 2026.