University of Florida LL.M. in International Taxation in 2027

The University of Florida's Master of Laws (LL.M.) in International Taxation is a 26-credit degree in which at least 13 credits are international tax courses. You can take it full time in Gainesville in two semesters, or part time in person or by joining classes streamed live from elsewhere.

The Levin College of Law houses one of the country's long-running graduate tax programs, which marked its 50th anniversary in 2024 and counts more than 3,000 trained tax lawyers by the school's own tally. This version of the LL.M. keeps the 26-credit frame but points half of it at cross-border work: inbound and outbound taxation, treaties, transfer pricing and European tax law.

A first law degree gets you in, whether it's a U.S. Juris Doctor (J.D.) or one earned abroad. The entering class draws students from 12 countries, so your classmates bring other legal systems into the room.

The full rubric is on the methodology page.

Full-time tax faculty teach nearly all graduate tax courses, and many of them wrote the leading textbooks and treatises used in law schools and tax practice. Your adjunct instructors include practitioners such as a Jones Day partner. The program also publishes the Florida Tax Review, one of a few faculty-edited academic law reviews.

Graduates land positions across the U.S., at Big 4 accounting firms, the Internal Revenue Service (IRS) and the Office of Chief Counsel. Of the class of 2024, 69.8% joined law firms. Another 12.7% joined accounting firms and 7.9% went into government. Each February the law school attends the Tax Attorney Recruiting Event for employer interviews, and its career office supports your search.

Where this degree can lead: Masters in Taxation Jobs.

Who It Fits

• Lawyers trained abroad: an international first law degree qualifies you to apply, and students with law degrees from outside the United States can interview at the International Student Interview Program in New York City each January.
• U.S. associates heading for multinational clients: the international sequence runs from residency rules and foreign persons doing business here to controlled foreign corporations, treaties and transfer pricing.
• Students who want a U.S. law credential as well: an optional full-time route adds a 12-credit concentration in U.S. Law, for 38 credits over three to four semesters.
• Working lawyers who need flexibility: part-time study runs 2 to 9 credits a semester, and you can spread the degree over as many as five years while keeping your job.

At least 22 of the 26 credits must come from graded LL.M. tax courses, and at least 13 credits must be international. The international ladder begins with U.S. International Tax I, which covers the tax definition of a resident, the line between domestic and foreign entities, income of foreign persons doing business in the United States, U.S. real property interests and branch interest taxes.

U.S. International Tax II takes up the foreign tax credit, controlled foreign corporations, foreign currencies and cross-border nonrecognition transfers. A one-credit Outbound course goes deeper on subpart F and the foreign tax credit for U.S. persons earning income overseas.

Income Tax Treaties covers conventions that relieve double taxation and let tax authorities exchange information, Transfer Pricing treats the pricing of dealings between related entities as if they were unrelated parties, and European Taxation looks at the pull between European Union goals and national fiscal sovereignty.

Beyond the international ladder, the school says its courses teach the core competencies, with freedom to choose the ones that fit your interests, and that most are restricted to graduate tax students. A writing requirement is usually met in a 2-credit Tax Research Seminar that includes a research paper, and you're free to choose the form of that writing, such as an article, brief, trial memorandum or reliance opinion.

Standout Features

• At least 13 of the 26 credits are in international tax courses
• Ranked among the top 3 tax programs nationwide for over 20 years
• Students can switch between in-person and online on a per-semester basis

One semester of full-time study carries 10 to 17 credits, so the whole degree fits into two semesters beginning in the fall. If you go part time, each semester holds 2 to 9 credits, the first term can be fall or spring, and you've got five years on the clock.

The calendar lists a January 2027 start, with applications closing November 15, 2026, and an August 2027 start as well. Nothing locks you into one mode: you can move between full-time classroom study and part-time classroom or remote study every semester. If you choose the U.S. Law concentration, it's a full-time, in-person path of three to four semesters, and that route can start in fall or spring.

Florida residents studying part time pay $815.81 per credit, which works out to $21,211.06 in tuition for 26 credits. Full-time residents pay $10,605.53 for a semester, while non-residents pay $19,836.15 for the same term.

Scholarships are limited in number, but they're open to entering LL.M. students, and non-residents are weighed for awards that narrow or erase the gap with the resident rate. Paid research assistantships with faculty give you up to ten hours of work a week at an hourly wage.

26 credits at $815.81 a credit comes to $21,211 in tuition, before fees.

You have two formats, and they run side by side. You can sit in the classroom in Gainesville, full time or part time, or you can take part from a distance on a part-time schedule.

The school says it doesn't lean on recorded lectures and streams classes live instead, so remote students join the session as it's happening. Distance students are welcome at each in-person Graduate Tax event on campus, and they get the same campus resources, career advisors and tax student organizations.

Rankings and graduates both speak well of the program. TaxProf Blog's report on the U.S. News 2026-27 tax law rankings places Florida third, tied with Northwestern. LLM GUIDE lists the school under its top LL.M. programs for U.S. tax law. On the Graduate Tax Program's shared testimonial page, an LL.M. graduate who now works as an international tax senior associate at KPMG describes reasonable class sizes and extremely accessible professors.

A 1987 graduate who went on to lead tax policy services at PwC recalls outstanding faculty, full-time or adjunct, who made themselves available, and says a year in Gainesville made them a better practitioner.

• Which of the 13 international credits are offered each semester, and in what order should I take them?
• If I start part time and remote, how easy is it to move to in-person study for a semester?
• Which non-resident tuition awards have recent students received?
• How does the U.S. Law concentration change my schedule and the total number of semesters?
• Which Tax Research Seminar topics are available, and can I write on a cross-border subject?

• Best Master's in Taxation Rank 3 of 78, master's
• On-Campus Master's in Taxation Rank 3 of 37, master's
• Cheapest Programs Rank 9 of 15, master's
• Part-Time Programs Rank 2 of 39, master's
• Best for Working Professionals Rank 2 of 46, master's
• Best for Parents Rank 2 of 46, master's
• Public University Programs Rank 3 of 35, master's
• LLM in Taxation Rank 2 of 22, master's
• International Taxation Rank 1 of 12, master's
• Best Programs in Florida Rank 2 of 6, master's

• Taxation

  LL.M., Master's

  Hybrid $815.81 per credit Score 74.9

• University of Akron

  Taxation, MTax

  Ohio $601 per credit Score 73.1

• Portland State University

  Master of Taxation

  Oregon Score 69.2

• Villanova University

  Master of Laws in Taxation

  Pennsylvania $1,675 per credit Score 69.2

• California State University-Fullerton

  Master of Science in Taxation

  California Score 77.6