The structures and nonlinear optical properties (NLO) of 5-thioxo-1,4-thiazaolidin-3-one(Rhodanine) and 5-thioxo-1,4,2-thiazasilolidin-3-one (silarhodanine) tautomers were studied in gas phase and in solutions using the B3LYP density functional theory and composite CBS-QB3 method. The global minimum at the B3LYP/6-31++G(d,p) and CBS-QB3 levels of theory is tautomer 5 in the gas phase and in solvents for rhodanine, and simiarly, tautomer 13 is the global minimum for silarhodanine. The interconversion among the tautomers is proceeded by an intramolecular proton transfer reaction. An identical solvent effects can be noted for rhodanine and silarhodanine tautomers. The activation barrier towards ring-opening processes (1→2, 9→10) decreases with the increasing dielectric constant of the solvent; on the other hand, the barrier of the ring-closure processes (2→3, 10→11) increases with the increasing dielectric constant. The tautomers are predicted to show significant NLO properties. Also, a number of correlations between the dipole moment and electron densities in bond critical points of the S3-C4 bond and interaction energy as well as vibrational frequencies at the transition states (TS2–3,TS10–11) were examined under different solvents. Finally, the investigation of the heavy atom substitution effects on the properties of silarhodanine is proven to be very weak under these conditions.