San Francisco, CA vs Los Angeles, CA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
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: San Francisco, CA leads with parks and recreation at $4,119 per resident, while Los Angeles, CA leads with police at $4,111.
They also fund themselves differently: intergovernmental transfers is the largest single revenue source in San Francisco, CA at 7% of total revenue, whereas Los Angeles, CA relies most on other revenue at 51%.
Summary
San Francisco spends 115.5% 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
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $148 | $64 |
| Sales Tax | $3,028 | $77 |
| Income Tax | $269 | $307 |
| Intergovernmental | $19,762 | $134 |
| Charges & Fees | $7,961 | $459 |
| Other | $18,918 | $9,048 |
Spending Breakdown (Per Capita)
| Police | $3,351 | $4,111 |
| Fire Protection | $2,281 | $1,057 |
| Highways & Roads | $0 | $503 |
| Education | $0 | $829 |
| Public Welfare | $2,203 | $1,286 |
| Health | $1,911 | $409 |
| Hospitals | $6,939 | $2,135 |
| Parks & Recreation | $4,119 | $1,347 |
| Housing | $9,315 | $6,325 |
| Sewerage | $1,423 | $34 |
| Utilities | $21,190 | $21,992 |
| Interest on Debt | $22,798 | $630 |
| General Admin | $14,899 | $11,586 |
| Other | $93,702 | $33,189 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.