Quick Reference

Cost of Living by City

Cost of living index comparison across major U.S. cities, most expensive and affordable metros, salary equivalents, and how to adjust your budget when relocating

Last Updated: Feb 2026

Key Numbers

Manhattan

130% Above Avg

Most Affordable

TX Cities

$100K in SF =

$43K Purchasing

Biggest Driver

Housing

Data from the C2ER Cost of Living Index, 2025 Annual Average (published August 2025). City index values are approximate composites; state-level data from MERIC Q1 2025.

Cost of living varies dramatically across U.S. cities — Manhattan costs more than double the national average, while parts of Texas and Oklahoma run 15–20% below it. The C2ER Cost of Living Index (published quarterly by the Council for Community and Economic Research) measures prices for 60+ consumer goods and services across six categories, using 100 as the national average.

Index Categories & Weights

CategoryWeightIncludesKey Variation
Housing30–35%Rent, home prices, property taxBiggest driver of city-to-city differences
Groceries12–15%Food, beverages, household products10–20% spread between cities
Transportation10–12%Gas, car insurance, transit, parkingHigh in CA; low in South/Midwest
Healthcare8–10%Premiums, out-of-pocket, RxModest variation vs. housing
Utilities5–8%Electric, gas, water, internetHawaii highest; Midwest lowest
Miscellaneous20–25%Clothing, entertainment, childcareModerate variation

Reading the Index

Index RangeMeaningExample Cities
150+50%+ above average — very expensiveManhattan, Honolulu
120–14920–49% above average — expensiveSan Francisco, Boston, Seattle
100–119Average to moderately expensiveDenver, Portland, Austin
85–99Below average — affordableDallas, Phoenix, Atlanta
<8515%+ below average — very affordableOklahoma City, Memphis, Wichita

Regional pattern: The most expensive areas cluster on the California coast, NYC metro, Hawaii, and Boston. The most affordable areas are in Texas (non-Austin), Oklahoma, Mississippi, Arkansas, and the rural Midwest.

Common Questions

What does a cost of living index of 100 mean?

100 represents the national average. A city with an index of 120 costs 20% more than the average; a city at 85 costs 15% less. Manhattan's index of 230+ means living there costs more than double the U.S. average, while Oklahoma City's index of 84 means everyday expenses run roughly 16% below it.

How do I calculate my equivalent salary in a new city?

Use this formula: Equivalent Salary = Current Salary × (New City Index ÷ Current City Index). Example: $80,000 in Dallas (index 95) moving to Seattle (index 145) = $80,000 × (145 ÷ 95) = $122,105 needed to maintain the same purchasing power. The same formula works in reverse — moving to a cheaper city means you may be able to accept a lower nominal salary without a lifestyle cut.

What state has the lowest cost of living?

Oklahoma ranks as the most affordable state with a C2ER composite index of 85.5, followed by Arkansas (86.9), Kansas (87.0), and Mississippi (87.3). Texas (92.0) and Tennessee (93.0) combine near-average costs with no state income tax, which boosts effective take-home pay beyond what the index alone suggests.

What are the most expensive cities to live in the U.S.?

Manhattan leads by a wide margin at an index of 230+ — more than double the national average. Honolulu (190), San Francisco (180), and San Jose (170) follow. Six of the ten most expensive cities are in California, driven by limited housing supply and high-paying tech and finance industries. Housing alone runs 2–3× the national average in these metros.

Does cost of living include taxes?

The C2ER index does not include state or local income taxes — it measures consumer prices for goods and services. This matters significantly for relocation decisions: a $100,000 salary in Austin, TX (no state income tax) yields meaningfully more take-home pay than $100,000 in Portland, OR (up to 9.9% state income tax), even before adjusting for the cost of living difference. Always layer tax impact on top of any index comparison.

How often is the C2ER Cost of Living Index updated?

C2ER publishes the Cost of Living Index quarterly (Q1–Q4), with an annual average released each August. Prices are collected locally by independent researchers following standardized C2ER guidelines across 60+ goods and services. The index has been published continuously since 1968 and is recognized by the U.S. Census Bureau and Bureau of Labor Statistics as a primary source for city-to-city cost comparisons.

Most Expensive Cities to Live in the U.S. (2025–2026)

The priciest U.S. metros are driven by limited housing supply, high-paying industries (tech, finance), and geographic constraints. Housing alone can run 2–3× the national average in these cities.

#CityIndexvs. AvgMedian 1BR Rent
1Manhattan, NY230++130%$4,100+
2Honolulu, HI190+90%$2,400
3San Francisco, CA180+80%$3,400
4San Jose, CA170+70%$2,900
5Orange County, CA165+65%$2,700
6Los Angeles, CA160+60%$2,500
7San Diego, CA155+55%$2,400
8Boston, MA150+50%$3,000
9Seattle, WA145+45%$2,200
10Washington, D.C.140+40%$2,300

Approximate composite index values. Sources: C2ER Cost of Living Index (2025 annual data), Zillow, Numbeo.

California dominates: Six of the ten most expensive cities are in California, which has a statewide index of roughly 143. Housing runs 2× the national average, and the state leads the nation in outbound migration.

Most Affordable Cities & States (2025–2026)

The most affordable metros are concentrated in Texas, Oklahoma, and the South/Midwest — areas with lower housing costs and, in some cases, no state income tax. Trade-off: wages in these areas tend to be 10–20% lower than coastal cities.

10 Most Affordable U.S. Metros

#CityIndexvs. AvgMedian Home
1Harlingen, TX78−22%$180,000
2Brownsville, TX78−22%$185,000
3McAllen, TX79−21%$195,000
4Enid, OK82−18%$143,000
5Oklahoma City, OK84−16%$225,000
6Wichita Falls, TX84−16%$188,000
7Tulsa, OK85−15%$210,000
8Memphis, TN86−14%$195,000
9Little Rock, AR86−14%$205,000
10Wichita, KS87−13%$200,000

Sources: C2ER Cost of Living Index (2025), Redfin, U.S. News.

Most Affordable States

StateCOL IndexState Income TaxKey Industries
Oklahoma85.50.25–4.75%Energy, aerospace, healthcare
Mississippi87.30–5%Manufacturing, agriculture
Arkansas86.90–4.4%Retail (Walmart HQ), agriculture
Kansas87.03.1–5.7%Agriculture, aerospace, healthcare
Texas92.0NoneEnergy, tech, healthcare
Tennessee93.0NoneHealthcare, music, automotive

State-level COLI from MERIC (Missouri Economic Research and Information Center), Q1 2025.

Benefits of Low-COL Areas

Housing costs 20–40% lower, no state income tax in TX/TN/FL, lower childcare expenses, shorter commutes, and more space for your money.

Trade-offs to Consider

Salaries often 10–20% lower, fewer high-paying industries, limited public transit (car typically required), and fewer urban amenities.

How Far Does $100,000 Go in Each City?

A $100,000 salary buys very different lifestyles depending on location. The table below shows purchasing power and the salary needed to match $100,000 at the national average.

CityCOL Index$100k Feels LikeNeed to Match $100k
Oklahoma City, OK84$119,000$84,000
Memphis, TN86$116,000$86,000
Dallas, TX95$105,000$95,000
Phoenix, AZ97$103,000$97,000
National Average100$100,000$100,000
Denver, CO110$91,000$110,000
Seattle, WA145$69,000$145,000
Boston, MA150$67,000$150,000
San Francisco, CA180$56,000$180,000
Manhattan, NY230$43,000$230,000

Purchasing power calculated as $100,000 × (100 ÷ City Index). "Need to Match" = salary required to equal $100k at the national average.

Salary conversion formula: Equivalent Salary = Current Salary × (New City Index ÷ Current City Index). Example: $80,000 in Dallas (index 95) moving to Seattle (index 145) = $80,000 × (145 ÷ 95) = $122,105 needed for equivalent purchasing power.

Don't forget taxes: States with no income tax (TX, FL, WA, TN, NV, SD, WY) effectively boost take-home pay. A $100,000 salary in Austin, TX keeps more net income than $100,000 in Portland, OR — even before adjusting for cost of living.

This content is for educational and informational purposes only and does not constitute financial, tax, or legal advice. Consult a qualified professional for guidance tailored to your situation.