City comparison

Boston, MA vs Little Rock, AR

What a paycheck is really worth in each city: prices, rent and state taxes.

Key findings

  • Prices in Boston, MA are 21.2% higher than in Little Rock, AR. Someone earning $100,000 in Little Rock, AR would need about $121,200 in Boston, MA to live the same way.
  • Rent is the bigger story: a typical 1-bedroom costs $2,476 a month in Boston, MA versus $989 in Little Rock, AR. On $100,000, that's 40% of take-home pay in Boston, MA and 16% in Little Rock, AR.
  • On $100,000, estimated state income tax is about $1,093 a year higher in Boston, MA than in Little Rock, AR.
  • For federal employees, locality pay changes a GS-13 step 1 salary by −11.7% moving from Boston, MA to Little Rock, AR ($120,548 → $106,437), while prices change by −17.5%. Net effect of the transfer: +7.0% in real buying power.
BostonLittle Rock
Price level (U.S. = 100):Under 9292–9898–102102–108Over 108
  • Boston, MA: price level 108.3 (much pricier)
  • Little Rock, AR: price level 89.4 (much cheaper)

Map drawn from Census Bureau state boundaries and metro locations9,10; dot colours show BEA price levels2.

Side by side

Boston, MALittle Rock, AR
Price level (U.S. = 100)2108.389.4
$100,000 is worth, in the other city2$82,541 in Little Rock$121,152 in Boston
Typical 1-bedroom rent3$2,476/mo$989/mo
Take-home on $100,00014,15,8$74,400$75,493
State income tax on $100,000 (estimate)8$4,780 (MA)$3,687 (AR)
Rent burden on $100,00040%16%
Median pay, all jobs4$66,620$45,790
Federal locality pay area7Boston-Worcester-Providence, MA-RI-NH-CT-ME-VTRest of U.S.

Rent areas: Boston-Cambridge-Quincy, MA-NH HUD Metro FMR Area and Little Rock-North Little Rock-Conway, AR HUD Metro FMR Area. Metro areas: Boston-Cambridge-Newton, MA-NH and Little Rock-North Little Rock-Conway, AR.

What costs more or less

Boston, MALittle Rock, AR
Price level (U.S. = 100)BostonLittle Rock
Housing (rent)148.468.3
Goods99.793.6
Utilities148.874.6
Other services103.695.3
Overall108.389.4
BEA Regional Price Parities2. Housing covers rents.

Moving with the same $100,000 salary

Boston, MA → Little Rock, AR

Same pay goes further

Buying power +21.2%; rent takes 16% of take-home; state tax −$1,093/yr.

100 Strong offer

Little Rock, AR → Boston, MA

Same pay buys less

Buying power −17.5%; rent takes 40% of take-home; state tax +$1,093/yr.

15 Weak offer

On the GS pay scale?

Boston, MA is in the Boston-Worcester-Providence, MA-RI-NH-CT-ME-VT pay area; Little Rock, AR is in Rest of U.S.. The last column shows what a transfer from Boston, MA to Little Rock, AR at the same grade and step does to real buying power.

Grade5,2Boston, MALittle Rock, ARReal change, Boston → Little Rock
GS-9 step 1$69,905$61,722+7.0%
GS-11 step 1$84,579$74,678+7.0%
GS-12 step 1$101,375$89,508+7.0%
GS-13 step 1$120,548$106,437+7.0%
GS-14 step 1$142,452$125,776+7.0%

Pay for common jobs

Median annual pay4Boston, MALittle Rock, ARLittle Rock pay in Boston dollars
Elementary School Teachers, Except Special Education$98,060$58,580$70,971 (−27.6%)
Software Developers$166,090$104,070$126,083 (−24.1%)
Accountants and Auditors$100,150$65,810$79,730 (−20.4%)
Registered Nurses$106,180$81,070$98,218 (−7.5%)

"Not published" means BLS doesn't release an estimate for that job in that metro.

Check your own offer

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Taxes are estimates for a single filer taking the standard deduction; city and county income taxes are not included. See the methodology.

Notes & Sources

  1. U.S. Census Bureau, Metropolitan Statistical Area population estimates (Vintage 2025) (2025). Retrieved 2026-09-29.
  2. U.S. Bureau of Economic Analysis, Regional Price Parities by MSA (MARPP), all items (2024). Retrieved 2026-09-29.
  3. U.S. Department of Housing and Urban Development, Fair Market Rents, 1-bedroom (2026). Retrieved 2026-09-29.
  4. U.S. Bureau of Labor Statistics, Occupational Employment and Wage Statistics (OEWS), May 2025, metropolitan areas (2025). Retrieved 2026-09-29.
  5. U.S. Office of Personnel Management, General Schedule (GS) pay rates with locality pay, 2026 (2026). Retrieved 2026-09-29.
  6. U.S. Office of Personnel Management, Locality codes used in the 2026 GS pay spreadsheet (2026). Retrieved 2026-09-29.
  7. U.S. Office of Personnel Management, 2026 Locality Pay Area Definitions (counties in each pay area) (2026). Retrieved 2026-09-29.
  8. Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (2026). Retrieved 2026-09-29.
  9. U.S. Census Bureau, Cartographic boundary file: states, 1:20,000,000 (2024) (2024). Retrieved 2026-09-29.
  10. U.S. Census Bureau, Gazetteer file: core based statistical areas (2025) (2025). Retrieved 2026-09-29.
  11. U.S. Census Bureau, American Community Survey 5-year estimates, 2020-2024, table C24010 (occupation of employed residents) by ZIP code area (2024). Retrieved 2026-09-29.
  12. U.S. Census Bureau, ZIP Code Tabulation Area relationship files (2020; Connecticut 2022) and Gazetteer locations (2025) (2025). Retrieved 2026-09-29.
  13. U.S. Census Bureau, Cartographic boundary files (ZIP code areas 2020; counties and states 2024) and TIGER/Line primary roads (2024) (2024). Retrieved 2026-09-29.
  14. Internal Revenue Service, Rev. Proc. 2025-32 (2026 tax brackets and standard deduction) (2026). Retrieved 2026-09-29.
  15. Internal Revenue Service, Publication 15 (Circular E), Employer's Tax Guide for 2026 (Social Security and Medicare) (2026). Retrieved 2026-09-29.
  16. U.S. Department of Labor, Employment and Training Administration, O*NET 31.0 Database: Job Titles (used under CC BY 4.0; O*NET is a trademark of USDOL/ETA) (2026). Retrieved 2026-10-14.