Herein, we present a DFT computational study of the trans-[OsO(OH)] and [OsO(OH) ] ( n = 1, 2 cis) comproportionation reaction mechanism that occurs in a basic aqueous matrix. The reaction pathway where [OsO(OH)] reacts with trans-[OsO(OH)] via an intermediate mediated concerted electron-proton transfer yielded the best agreement with experiment (Δ H°, Δ S° and Δ G° experimental data for the forward reaction are 10.3 ± 0.5 kcal mol, -2.6 ± 1.6 cal mol K, and 11.1 ± 0.9 kcal mol and for the reverse reaction are -6.7 ± 1.0 kcal mol, -63.6 ± 3.4 cal mol K, and 12.2 ± 2.0 kcal mol, respectively, where at the PBE-D3 level for the forward reaction are 11.3 kcal mol, -9.8 cal mol K, and 14.2 kcal mol and for the reverse reaction are -11.8 kcal mol, -80.7 cal mol K, and 12.3 kcal mol, respectively) and consists of (i) formation of a (singlet spin state) noncovalent adduct, [Os═O···HO-Os], (ii) spin-forbidden, concerted electron-proton transfer (i-EPT) from the trans-[OsO(OH)] donor to the Os acceptor to form a second (triplet spin state) noncovalent adduct, [Os-OH···O═Os], (iii) separation of the Os monomers, and finally (iv) interconversion of the separated species to form trans-[OsO(OH)] and mer-[OsO(OH)] stereoisomer species. i-EPT from Os to the Os species was found to be the rate-determining step, which corroborated the experimental evidence (kinetic isotope effect) that the rate-determining step involves the transfer of a proton.