Tolley, part of LexisNexis Legal & Professional, released a new report titled The Artificial Intelligence pricing shift in tax, highlighting rapid adoption of Artificial Intelligence tools across tax practices. The study reports that 64 percent of tax professionals now use Artificial Intelligence in their day-to-day work, up from 40 percent in February 2025. Only 8 percent say they have no plans to adopt the technology. The findings position generative Artificial Intelligence as increasingly embedded in tax workflows as practitioners look to enhance productivity and meet evolving client expectations.
The perceived benefits are strong. Four-fifths of users, 80 percent, cite faster delivery as the primary gain, 70 percent report improved client service, and 55 percent see competitive advantage. Yet maturity lags the momentum: only 15 percent say Artificial Intelligence is fully embedded in their strategy and operations, with most describing adoption as slow, experimental, or underfunded. The report warns that unclear policies and slow-moving organizational cultures risk stalling progress if firms do not provide clearer guidance and sustained investment.
Pricing is emerging as a key pressure point as technology changes the economics of tax work. While billable hours still dominate, many firms are trialing alternatives, including fixed fees at 41 percent, flat fees at 38 percent, and phased pricing at 20 percent. Interest is growing in Artificial Intelligence-enabled billing models, with 26 percent considering subscription-based services and 20 percent exploring bundled offerings that combine Artificial Intelligence outputs with expert review. Commenting on the findings, Jonathan Scriven, director of tax markets at LexisNexis, said faster workflows and smarter insights are challenging the billable hour and increasing pressure for value-led pricing, arguing that organizations that adapt quickly will better meet client expectations, attract talent, and strengthen trust.
The talent implications are notable. One in five tax practitioners would consider leaving an organization that does not adequately adopt Artificial Intelligence, including 20 percent in private practice and 23 percent in-house. Tolley is part of LexisNexis Legal & Professional, which provides legal, regulatory, and business information and analytics. LexisNexis Legal & Professional, which serves customers in more than 150 countries with 11,300 employees worldwide, is part of RELX.
