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Cost of Living Explained

Salary & Compensation3 min read·Updated for 2025

Quick Answer

Cost of living is the amount of money needed to cover basic expenses like housing, food, taxes, healthcare, and transportation in a given area. It varies dramatically across the U.S. — a $75,000 salary in Des Moines provides a significantly better lifestyle than the same salary in San Francisco. When comparing job offers or planning a move, your take-home pay and local cost of living together determine your real purchasing power.

Cost of Living Index by Major City

The national average is 100. Higher numbers mean more expensive:

City COL Index Housing Index
San Francisco, CA 179 295
New York City, NY 172 278
Boston, MA 153 220
Los Angeles, CA 150 230
Seattle, WA 149 215
Denver, CO 129 160
Austin, TX 112 120
Nashville, TN 105 110
Phoenix, AZ 100 105
Dallas, TX 99 95
Raleigh, NC 96 90
Indianapolis, IN 89 75
Memphis, TN 82 62

The Biggest Factor: Housing

Housing typically accounts for the majority of cost-of-living differences. Compare average monthly rent for a 1-bedroom apartment:

City Avg 1BR Rent Annual Rent Cost
San Francisco $3,200 $38,400
NYC (Manhattan) $3,500 $42,000
Los Angeles $2,400 $28,800
Austin $1,600 $19,200
Dallas $1,400 $16,800
Raleigh $1,300 $15,600
Indianapolis $1,100 $13,200

The rent difference between San Francisco and Indianapolis is $25,200/year. That is more than many people's entire annual tax bill. Check if you can afford rent at your salary.

Real Example: Salary Equivalence Across Cities

To maintain the same standard of living as $75,000 in Dallas, you would need:

City Equivalent Salary Extra Needed
Dallas, TX $75,000 (baseline)
Austin, TX $84,900 +$9,900
Denver, CO $97,500 +$22,500
Los Angeles, CA $113,400 +$38,400
San Francisco, CA $135,000 +$60,000
NYC $129,600 +$54,600

A $75,000 salary in Dallas has the same purchasing power as $135,000 in San Francisco. And that is before considering that California taxes reduce your take-home pay further than Texas (no state tax).

How Taxes Affect Cost of Living

State and local taxes are a major cost-of-living component that many indexes underweight:

Location $90,000 Take-Home Annual State/Local Tax
Houston, TX ~$70,600 $0
Tampa, FL ~$70,600 $0
Denver, CO ~$66,640 ~$3,960
Portland, OR ~$63,000 ~$7,600
NYC ~$59,600 ~$11,000

A New Yorker earning $90,000 has $11,000 less per year to spend on the already-higher NYC prices. Use the relocation tool to compare tax-adjusted take-home pay across states.

How to Use Cost of Living in Career Decisions

  1. Evaluate job offers: A $120,000 offer in San Francisco may buy less than an $85,000 offer in Dallas. Use the SalaryHog calculator to compare take-home pay
  2. Negotiate salary: If relocating to a higher-cost area, ask for a salary adjustment that accounts for the difference
  3. Plan remote work: Working remotely from a low-cost, no-tax state while earning a high-cost-area salary is the best financial setup
  4. Budget realistically: Base your budget on net pay, not gross salary. Keep housing under 30% of take-home pay. Use the affordability tool

See your actual numbers

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