--- title: "Boston vs San Diego: Class A office comparison" description: "Side-by-side Class A office comparison for Boston and San Diego — rent, vacancy, talent, tax, lease norms, transit, and top submarkets." canonical: https://classa.info/compare/boston-vs-san-diego pageType: comparison lastUpdated: 2026-04-15T00:00:00.000Z license: "CC BY 4.0 with attribution to Class A Atlas (https://classa.info)." --- > Boston ($78/sqft, 19.5% vacancy) and San Diego ($56/sqft, 18.4% vacancy) compete on different axes: Boston on talent depth and San Diego on rent and tax. ## TL;DR - Class A rent: Boston $78/sqft vs San Diego $56/sqft. - Vacancy: Boston 19.5% vs San Diego 18.4%. - Talent index: Boston 95 vs San Diego 86. - Corporate tax: Boston 28% vs San Diego 27.9%. - Premium flex/seat/month: Boston $1,140 vs San Diego $880. # Boston vs San Diego: Class A office comparison **Boston ($78/sqft, 19.5% vacancy) and San Diego ($56/sqft, 18.4% vacancy) compete on different axes: Boston on talent depth and San Diego on rent and tax.** ## TL;DR - [Class A](/glossary/class-a) rent: Boston $78/sqft vs San Diego $56/sqft. - Vacancy: Boston 19.5% vs San Diego 18.4%. - Talent index: Boston 95 vs San Diego 86. - Corporate tax: Boston 28% vs San Diego 27.9%. - [Premium flex](/topics/lease-vs-flex)/seat/month: Boston $1,140 vs San Diego $880. ## Market data side-by-side | Metric | Boston | San Diego| | Region | Americas | Americas| | Country | United States | United States| | Class A rent (USD/sqft/yr) | $78 | $56| | Class A rent (local) | 78 USD | 56 USD| | Vacancy | 19.5% | 18.4%| | Trend | flat | flat| | Prime yield | 6.2% | 6.4%| | Premium flex / seat / month (USD) | $1,140 | $880| | Submarkets covered | 6 | 5| | Corporate tax | 28% | 27.9%| ## Lease norms | Metric | Boston | San Diego| | Typical term | 10 yrs | 10 yrs| | Typical rent-free | 18 mos | 12 mos| | Lease norms | Modified-gross with op-ex escalations. Rent-free 18-24 months on 10-year term standard. Lab leases carry distinct economics — base rent plus operating expenses plus utilities pass-through. | Modified-gross structures with opex pass-throughs. 10-12 year terms common for life sciences. Free rent of 10-14 months and TI of $100-$160/sqft typical on a 10-year Class A deal; lab fitouts run materially higher.| | Tax note | Combined federal + Massachusetts corporate tax 28%. | 21% federal plus 8.84% California corporate franchise tax for an effective rate near 27.9%. California property tax (Prop 13) base is set at acquisition; meaningful for long-term ownership.| ## Talent | Metric | Boston | San Diego| | Talent index (0–100) | 95 | 86| | Talent note | Deepest STEM and life-sciences talent pool in the US — anchored by MIT, Harvard, BU. Average all-in compensation indexes 95. | Deep life sciences, biotech, defense, and intelligence talent. UCSD and the Salk / Scripps research cluster anchor. Deep naval and Marine veteran talent pool.| ## Transit & commute **Boston:** MBTA subway, commuter rail, and Logan Airport access. Silver Line connects the Seaport to South Station. **San Diego:** MTS trolley (Blue, Green, Orange, UC San Diego Blue Line extension to UTC). COASTER and Sprinter commuter rail. Heavy car dependency outside the urban core. ## Top submarkets — Boston - [**Cambridge & Kendall Square**](/cities/boston/cambridge-kendall) — [trophy tier](/topics/trophy-asset-selection) · $110/sqft/yr - [**Kendall Square**](/cities/boston/kendall-square) — trophy tier · $105/sqft/yr - [**Seaport**](/cities/boston/seaport) — trophy tier · $85/sqft/yr ## Top submarkets — San Diego - [**UTC & Torrey Pines**](/cities/san-diego/utc-torrey-pines) — trophy tier · $68/sqft/yr - [**Downtown**](/cities/san-diego/downtown) — prime tier · $50/sqft/yr - [**Sorrento Mesa**](/cities/san-diego/sorrento-mesa) — prime tier · $42/sqft/yr ## Decision criteria ### Pick by cost San Diego is the cheaper Class A market on a USD basis. ### Pick by talent depth Boston has the deeper talent index (95/100 vs 86/100). ### Pick by tax San Diego has the lower headline corporate tax (27.9% vs 28%). Local incentives can change the effective rate materially. ### Pick by lease optionality Boston typical term is 10 years with 18 months free; San Diego runs 10 years with 12 months free. ### Pick by transit Boston: MBTA subway, commuter rail, and Logan Airport access. Silver Line connects the Seaport to South Station. San Diego: MTS trolley (Blue, Green, Orange, UC San Diego Blue Line extension to UTC). COASTER and Sprinter commuter rail. Heavy car dependency outside the urban core. ## Run a 4-city comparison Score Boston, San Diego and up to two more markets side-by-side on Class A rent, vacancy, talent, corporate tax, and premium flex pricing — all in USD. [**Run a 4-city comparison →**](/tools/city-comparator) ## Frequently asked questions ****Is Class A office cheaper in Boston or San Diego?**** : San Diego is cheaper on a USD basis: $56/sqft vs $78/sqft. ****Which has better talent depth, Boston or San Diego?**** : Boston indexes higher on talent depth (95 vs 86). ****Which has more sublease availability, Boston or San Diego?**** : Boston carries higher vacancy (19.5% vs 18.4%) and therefore typically more [sublease](/topics/sublease-strategy)">sublease overhang. ****What lease term should I expect in Boston vs San Diego?**** : Boston typical term is 10 years with 18 months rent-free; San Diego typical term is 10 years with 12 months rent-free. ****How does transit and commuter access compare?**** : Boston: MBTA subway, commuter rail, and Logan Airport access. Silver Line connects the Seaport to South Station. San Diego: MTS trolley (Blue, Green, Orange, UC San Diego Blue Line extension to UTC). COASTER and Sprinter commuter rail. Heavy car dependency outside the urban core. ## Editorial provenance Reviewed by [**Miriam Hollander**](/about/authors/miriam-hollander) — Lead market analyst. Last updated 2026-04-15. See our [methodology](/about/methodology) and [editorial standards](/about/editorial-standards). ### Primary sources for this page - [CBRE Marketview reports](https://www.cbre.com/insights) — CBRE - [JLL Office Insight](https://www.jll.com/en/trends-and-insights) — JLL - [Cushman & Wakefield Marketbeat](https://www.cushmanwakefield.com/en/insights) — Cushman & Wakefield - [Savills World Research](https://www.savills.com/research_articles/) — Savills - [Colliers Global Office Outlook](https://www.colliers.com/en/research) — Colliers [Full sources index](/about/sources) · [Submit a correction](/about/corrections) --- Citation: Source: Class A Atlas (https://classa.info/compare/boston-vs-san-diego), updated 2026-04-15T00:00:00.000Z.