In order to investigate the mechanism of the NH-tautomerism in porphyrins, three meso-dithianyl-substituted porphyrins of different substitution pattern were studied theoretically. The corresponding trans-, cis- and saddle-point geometries were optimized with DFT methods, and the macrocyclic conformations obtained were analyzed using normal-structure-decomposition (NSD) analysis. Special attention was given to the influence of the participating out-of-plane and in-plane conformations on the NH-tautomerism, and the interplay of substituents, core conformations and energies of the transition-state structures was critically evaluated. The calculated energy barriers of the preferred pathways are compared with experimental activation enthalpies determined by variable-temperature (VT) NMR spectroscopy.