Boston ($78/sqft, 19.5% vacancy) and Seattle ($52/sqft, 26.4% vacancy) compete on different axes: Boston on talent depth and Seattle on rent and tax.

  • Class A rent: Boston $78/sqft vs Seattle $52/sqft.
  • Vacancy: Boston 19.5% vs Seattle 26.4%.
  • Talent index: Boston 95 vs Seattle 92.
  • Corporate tax: Boston 28% vs Seattle 21%.
  • Premium flex/seat/month: Boston $1,140 vs Seattle $940.

Boston vs Seattle: Class A office comparison

Boston ($78/sqft, 19.5% vacancy) and Seattle ($52/sqft, 26.4% vacancy) compete on different axes: Boston on talent depth and Seattle on rent and tax.

TL;DR

  • Class A rent: Boston $78/sqft vs Seattle $52/sqft.
  • Vacancy: Boston 19.5% vs Seattle 26.4%.
  • Talent index: Boston 95 vs Seattle 92.
  • Corporate tax: Boston 28% vs Seattle 21%.
  • Premium flex/seat/month: Boston $1,140 vs Seattle $940.

Market data side-by-side

MetricBostonSeattle
RegionAmericasAmericas
CountryUnited StatesUnited States
Class A rent (USD/sqft/yr)$78$52
Class A rent (local)78 USD52 USD
Vacancy19.5%26.4%
Trendflatsoftening
Prime yield6.2%6.7%
Premium flex / seat / month (USD)$1,140$940
Submarkets covered65
Corporate tax28%21%

Lease norms

MetricBostonSeattle
Typical term10 yrs10 yrs
Typical rent-free18 mos16 mos
Lease normsModified-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 operating-expense pass-throughs. 10-12 year terms standard for trophy. Free rent of 12-18 months and TI of $100-$150/sqft typical on a 10-year deal.
Tax noteCombined federal + Massachusetts corporate tax 28%.21% federal corporate income tax. No Washington State corporate income tax. Washington B&O tax applies to gross receipts (rates vary by activity). Seattle JumpStart payroll expense tax applies to tenants with $7M+ payroll.

Talent

MetricBostonSeattle
Talent index (0–100)9592
Talent noteDeepest STEM and life-sciences talent pool in the US — anchored by MIT, Harvard, BU. Average all-in compensation indexes 95.Deepest cloud, AI, and SaaS engineering talent pool in North America. UW and a deep network of T-1 engineering programs feed. Cost-of-living advantage versus Bay Area is structural.

Transit & commute

Boston: MBTA subway, commuter rail, and Logan Airport access. Silver Line connects the Seaport to South Station.

Seattle: Sound Transit Link light rail (1 Line) extended in 2024 to Lynnwood; East Link to Bellevue / Redmond opening 2025-26. Streetcar serves South Lake Union. King County Metro bus network anchors local commute.

Top submarkets — Boston

Top submarkets — Seattle

Decision criteria

Pick by cost

Seattle is the cheaper Class A market on a USD basis.

Pick by talent depth

Boston has the deeper talent index (95/100 vs 92/100).

Pick by tax

Seattle has the lower headline corporate tax (21% vs 28%). Local incentives can change the effective rate materially.

Pick by lease optionality

Boston typical term is 10 years with 18 months free; Seattle runs 10 years with 16 months free.

Pick by transit

Boston: MBTA subway, commuter rail, and Logan Airport access. Silver Line connects the Seaport to South Station. Seattle: Sound Transit Link light rail (1 Line) extended in 2024 to Lynnwood; East Link to Bellevue / Redmond opening 2025-26. Streetcar serves South Lake Union. King County Metro bus network anchors local commute.

Run a 4-city comparison

Score Boston, Seattle 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 →

Frequently asked questions

Is Class A office cheaper in Boston or Seattle?
Seattle is cheaper on a USD basis: $52/sqft vs $78/sqft.
Which has better talent depth, Boston or Seattle?
Boston indexes higher on talent depth (95 vs 92).
Which has more sublease availability, Boston or Seattle?
Seattle carries higher vacancy (26.4% vs 19.5%) and therefore typically more sublease">sublease overhang.
What lease term should I expect in Boston vs Seattle?
Boston typical term is 10 years with 18 months rent-free; Seattle typical term is 10 years with 16 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. Seattle: Sound Transit Link light rail (1 Line) extended in 2024 to Lynnwood; East Link to Bellevue / Redmond opening 2025-26. Streetcar serves South Lake Union. King County Metro bus network anchors local commute.

Editorial provenance

Reviewed by Miriam Hollander — Lead market analyst. Last updated 2026-04-15. See our methodology and editorial standards.

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