City comparison

Lincoln, NE vs San Francisco, CA

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

Key findings

  • Prices in San Francisco, CA are 26.2% higher than in Lincoln, NE. Someone earning $100,000 in Lincoln, NE would need about $126,200 in San Francisco, CA to live the same way.
  • Rent is the bigger story: a typical 1-bedroom costs $2,977 a month in San Francisco, CA versus $926 in Lincoln, NE. On $100,000, that's 48% of take-home pay in San Francisco, CA and 15% in Lincoln, NE.
  • On $100,000, estimated state income tax is about $1,400 a year higher in San Francisco, CA than in Lincoln, NE.
  • For federal employees, locality pay changes a GS-13 step 1 salary by +25.0% moving from Lincoln, NE to San Francisco, CA ($106,437 → $133,060), while prices change by +26.2%. Net effect of the transfer: −1.0% in real buying power.
LincolnSan Francisco
Price level (U.S. = 100):Under 9292–9898–102102–108Over 108
  • Lincoln, NE: price level 91.6 (much cheaper)
  • San Francisco, CA: price level 115.6 (much pricier)

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

Side by side

Lincoln, NESan Francisco, CA
Price level (U.S. = 100)291.6115.6
$100,000 is worth, in the other city2$126,241 in San Francisco$79,213 in Lincoln
Typical 1-bedroom rent3$926/mo$2,977/mo
Take-home on $100,00014,15,8$75,510$74,110
State income tax on $100,000 (estimate)8$3,670 (NE)$5,070 (CA)
Rent burden on $100,00015%48%
Median pay, all jobs4$49,800$74,260
Federal locality pay area7Rest of U.S.San Jose-San Francisco-Oakland, CA

Rent areas: Lincoln, NE HUD Metro FMR Area and San Francisco, CA HUD Metro FMR Area. Metro areas: Lincoln, NE and San Francisco-Oakland-Fremont, CA.

What costs more or less

Lincoln, NESan Francisco, CA
Price level (U.S. = 100)LincolnSan Francisco
Housing (rent)84.2194.7
Goods94.1108.5
Utilities76.8172.6
Other services93.0106.2
Overall91.6115.6
BEA Regional Price Parities2. Housing covers rents.

Moving with the same $100,000 salary

Lincoln, NE → San Francisco, CA

Same pay buys less

Buying power −20.8%; rent takes 48% of take-home; state tax +$1,400/yr.

3 Weak offer

San Francisco, CA → Lincoln, NE

Same pay goes further

Buying power +26.2%; rent takes 15% of take-home; state tax −$1,400/yr.

100 Strong offer

On the GS pay scale?

Lincoln, NE is in the Rest of U.S. pay area; San Francisco, CA is in San Jose-San Francisco-Oakland, CA. The last column shows what a transfer from Lincoln, NE to San Francisco, CA at the same grade and step does to real buying power.

Grade5,2Lincoln, NESan Francisco, CAReal change, Lincoln → San Francisco
GS-9 step 1$61,722$77,161−1.0%
GS-11 step 1$74,678$93,358−1.0%
GS-12 step 1$89,508$111,896−1.0%
GS-13 step 1$106,437$133,060−1.0%
GS-14 step 1$125,776$157,236−1.0%

Pay for common jobs

Median annual pay4Lincoln, NESan Francisco, CASan Francisco pay in Lincoln dollars
Elementary School Teachers, Except Special Education$61,940$101,860$80,687 (+30.3%)
Software Developers$101,690$186,640$147,844 (+45.4%)
Accountants and Auditors$65,170$110,730$87,713 (+34.6%)
Registered Nurses$87,530$186,610$147,820 (+68.9%)

"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.