Best LLM in Taxation Programs in 2027

• Highest Score74.9 out of 100

  Strongest CredentialsLaw degree from a law school on the American Bar Association's approved list

  University of Florida

  Taxation

  Florida · LL.M.

  University of Florida's LL.M. Review
• Lowest Price$600 per credit

  Taft University System

  Master of Laws in Taxation (LLM)

  Colorado · LL.M.

  Taft University System's LL.M. Review
• Highest Graduate Earnings$170,796 median earnings

  Villanova University

  Master of Laws in Taxation

  Pennsylvania · LL.M.

  Villanova University's LL.M. Review

Programs whose degree is a Master of Laws, LLM or Master of Studies in Law with a taxation focus.

• Master of Laws or Master of Studies in Law degree with a taxation focus
• Law degree requirements noted for each program
• Ranked on the shared methodology

Scores are the weighted sum of eight factors (Tax Specialization 15%, Tax Subject Coverage 15%, Hands-On Tax Practice 10%, Cost 20%, Graduate Earnings 10%, Credential Alignment 10%, Track Record 10%, Program Reputation 10%), version 2.0. The methodology page shows the rubric for each factor.

Confirm You Hold a First Law Degree Before You Apply

An LL.M. in taxation picks up where your J.D. leaves off, so admissions starts with your law degree. The University of Florida says all of its graduate tax programs require a first law degree, and it asks for at least two letters of recommendation.

Villanova University asks for a J.D. from an institution accredited by the American Bar Association (ABA). The University of Washington accepts a J.D. from an ABA-accredited school or, for applicants educated abroad, a first degree in law.

Some schools say who they welcome in plain words. The University of Houston's program is open to U.S. and foreign-trained attorneys. The University of Baltimore asks for a J.D. or an equivalent degree from an ABA-approved law school and doesn't require an admission test.

If your first law degree came from outside the United States, read each school's wording on foreign degrees and ask the admissions office to confirm yours qualifies. Then line up your transcripts and recommenders early, since Florida asks for at least two letters.

See How a Tax LL.M. Fits After the J.D.

The Bureau of Labor Statistics says becoming a lawyer usually takes 7 years of full-time study after high school, with 4 years of undergraduate study followed by 3 years of law school. It adds that tax lawyers may choose to earn an LL.M. in tax after completing a J.D. program. So the LL.M. adds tax training after the J.D. and doesn't replace it.

The credit counts are modest. Villanova's LL.M. is a 24-credit degree that can be completed in less than two years, and the University of Florida's is 26 credits, with two semesters for full-time students. Miami also requires a minimum of 26 credits. The University of Washington counts 36 quarter credits, which a full-time student completes in one academic year.

If you're still in law school, ask about a combined path. Florida lists seven semesters for its J.D. and LL.M. together, Denver lets its law students earn a dual degree, and Loyola Marymount describes a fully sequenced 3-year joint J.D. and Tax LL.M. Ask each school how a combined path compares in length with taking the two degrees one after the other.

Look for Clinics, Simulations and Courtroom Practice

Tax law is learned by doing, so check what each program puts you in front of. Florida's Tax Moot Court team takes both J.D. and LL.M. students into tax litigation and transactional competitions. Villanova's LL.M. includes a Tax Court simulation and a Tax Clinic assistantship that can cover full tuition.

Clinics put real taxpayers in front of you. The University of Washington's Federal Tax Clinic closed cases in 2024 that decreased tax liabilities, penalties and interest by $4,159,508 for taxpayers.

Denver's Low Income Taxpayer Clinic represents low-income taxpayers before the Internal Revenue Service in audit, appeals, collections and Tax Court litigation. Baltimore lists a 6-credit Tax Clinic among its electives, and you learn from tax judges, IRS officials and practitioners.

The University of Houston takes a different route, with 24 credit hours of which 18 must be in tax law, so most of your plan stays on tax subjects. When you read a program page, count how many of these experiences are required and how many are optional. Then ask which ones you could join in your first term.

Choose Evening, Live or In-Person Classes

Lawyers who study for an LL.M. often keep working, so the schedule matters. Villanova holds both its on-campus and online LL.M. classes in the evening, and the online classes are live each week, so you meet with your instructor on a set schedule.

Baltimore lets you attend classes online in real time, in person, or catch up on recordings, and a student taking two classes per semester can finish in two to three academic years.

Florida lets you switch between full-time in-person and part-time in-person or online study on a per-semester basis. That helps when a trial or a deal eats one of your terms. WashU Law pairs asynchronous coursework you complete on your own schedule with live weekly sessions led by faculty and tax practitioners.

If you want to be on campus full time, Houston and Miami teach on campus. Make a short list by asking three questions. When do classes meet, can I miss a week and catch up, and does the school let me change format later? The answers tell you more about daily life than a brochure does, and you'll want them in writing.