An experimental and theoretical investigation was performed to study the photostability of cytosine and isocytosine. The experimental UV irradiation of acetonitrile solutions of the two compounds showed that the amino-oxo tautomer of cytosine is photostable while the amino-oxo tautomer of isocytosine tautomerizes to the amino-hydroxy form. The theoretical investigations were carried out at the CC2 level of theory. They were performed to explain the experimental observations. It was found that the (1)ππ(*) excited states of the ring deformation mechanisms of cytosine and isocytosine relax (internal conversion) to the ground states of the amino-oxo forms of the compounds. We propose a channel for the radiationless deactivation of the repulsive (1)πσ(*) excited state of the amino-oxo form of isocytosine to the ground state of the amino-hydroxy tautomer.