This report presents the energy details related to mechanistic pathways of tautomeric interconversion between phosphinous acids and phosphine oxides with different substituents using DFT, MP2 and CCSD (T) calculations. Four mechanisms consisting of simple, dimer, water-assisted (with 1, 2, and 3 molecules of water), and methanol-assisted have been considered. In the most cases and all pathways, the halogen-containing phosphorus compounds preferred phosphinous acid tautomer and the other structures preferred phosphine oxide tautomers. In simple tautomerism, the high-energy barriers showed the impossible pathway for this interconversion and halogen substituents had higher rate constants. In dimeric mechanism, the relative stability of phosphine oxide tautomer was increased and the tautomeric processes via this mechanism were found to have the higher rates versus the simple mechanism. In the solvent-assisted mechanism, except one structure, the relative stability of phosphinous acids was increased in comparison with the simple or dimer cases. Moreover, activation energies showed the great enhancements in the rates of these interconversions in the direct presence of the solvent.