# New York vs San Francisco: Class A office comparison

> New York ($102/sqft, 17.4% vacancy) and San Francisco ($78/sqft, 31.5% vacancy) compete on different axes: New York on talent depth and San Francisco on rent and tax.

**Canonical URL:** https://classa.info/compare/new-york-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: New York $102/sqft vs San Francisco $78/sqft.
- Vacancy: New York 17.4% vs San Francisco 31.5%.
- Talent index: New York 100 vs San Francisco 98.
- Corporate tax: New York 27.5% vs San Francisco 27%.
- Premium flex/seat/month: New York $1,450 vs San Francisco $1,280.

## Key facts
- **cityA**: New York
- **cityB**: San Francisco
- **rentUsdA**: $102
- **rentUsdB**: $78
- **vacancyA**: 17.4%
- **vacancyB**: 31.5%
- **talentA**: 100
- **talentB**: 98
- **taxA**: 27.5%
- **taxB**: 27%

## FAQ
### Is Class A office cheaper in New York or San Francisco?
San Francisco is cheaper on a USD basis: $78/sqft vs $102/sqft.

### Which has better talent depth, New York or San Francisco?
New York indexes higher on talent depth (100 vs 98).

### Which has more sublease availability, New York or San Francisco?
San Francisco carries higher vacancy (31.5% vs 17.4%) and therefore typically more sublease overhang.

### What lease term should I expect in New York vs San Francisco?
New York typical term is 10 years with 14 months rent-free; San Francisco typical term is 7 years with 22 months rent-free.

### How does transit and commuter access compare?
New York: MTA subway lines, Metro-North, LIRR, and PATH converge on Midtown and the Financial District, anchored by Grand Central, Penn Station, and the Oculus. Class A landlords now factor commute time as part of their leasing pitch. San Francisco: BART, Muni, Caltrain, and the new Salesforce Transit Center anchor commute infrastructure. The Central Subway extension to Chinatown completed in 2023.

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