# Houston vs San Francisco: Class A office comparison

> Houston ($35/sqft, 26.7% vacancy) and San Francisco ($78/sqft, 31.5% vacancy) compete on different axes: Houston on rent and tax and San Francisco on talent depth.

**Canonical URL:** https://classa.info/compare/houston-vs-san-francisco
**Page type:** comparison
**Last updated:** 2026-04-15T00:00:00.000Z
**License:** CC BY 4.0 with attribution to Class A Atlas (https://classa.info).

## TL;DR
- Class A rent: Houston $35/sqft vs San Francisco $78/sqft.
- Vacancy: Houston 26.7% vs San Francisco 31.5%.
- Talent index: Houston 78 vs San Francisco 98.
- Corporate tax: Houston 22.5% vs San Francisco 27%.
- Premium flex/seat/month: Houston $580 vs San Francisco $1,280.

## Key facts
- **cityA**: Houston
- **cityB**: San Francisco
- **rentUsdA**: $35
- **rentUsdB**: $78
- **vacancyA**: 26.7%
- **vacancyB**: 31.5%
- **talentA**: 78
- **talentB**: 98
- **taxA**: 22.5%
- **taxB**: 27%

## FAQ
### Is Class A office cheaper in Houston or San Francisco?
Houston is cheaper on a USD basis: $35/sqft vs $78/sqft.

### Which has better talent depth, Houston or San Francisco?
San Francisco indexes higher on talent depth (98 vs 78).

### Which has more sublease availability, Houston or San Francisco?
San Francisco carries higher vacancy (31.5% vs 26.7%) and therefore typically more sublease overhang.

### What lease term should I expect in Houston vs San Francisco?
Houston typical term is 10 years with 18 months rent-free; San Francisco typical term is 7 years with 22 months rent-free.

### How does transit and commuter access compare?
Houston: METRORail (three lines) anchors Downtown / Texas Medical Center / Museum District. Park-and-ride bus serves Energy Corridor and the Galleria. Heavy car dependency outside the urban core. San Francisco: BART, Muni, Caltrain, and the new Salesforce Transit Center anchor commute infrastructure. The Central Subway extension to Chinatown completed in 2023.

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Citation: Source: Class A Atlas (https://classa.info/compare/houston-vs-san-francisco), updated 2026-04-15T00:00:00.000Z.