The electrophilic trifluoromethylation of hydrogen phosphates with the reagent trifluoromethyl-1, 3-dihydro-3, 3-dimethyl-1, 2-benziodoxole (1) was studied by means of initial rates determined for pseudo first order setups and subsequent Taft analysis of the calculated relative rates. A positive polar sensitivity factor, indicative of a negative charge forming during the rate-determining step, was found for the whole data set.