AIarXiv

Ranked by formulaVerdict: Notable

Memory Tax: Dissecting the Net Value of Agent Memory

Memory is increasingly used in long-horizon agents, yet the net value of building memory over direct retrieval from raw history remains largely unclear.

By He, Zhoubian, Yang +8

Score██████░░░░5.5

Caveats

  • Preprint; not yet peer reviewed.

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Abstract

Memory is increasingly used in long-horizon agents, yet the net value of building memory over direct retrieval from raw history remains largely unclear. Through a large-scale evaluation across multiple benchmarks and model backbones, we find many dedicated memory systems underperform naive RAG in many cases, indicating a negative net value. Taking RAG as a reference, we dissect the net value of memory into the gains and losses over direct retrieval, termed memory benefit and memory tax. These gains and losses arise because memory process changes how the raw information is organized and accessed. We view such changes as the double-edged deviations from the raw history. They are originally designed and introduced to benefit the task, for example by reorganizing facts or distilling preferences, but some may also remove or obscure evidence, giving rise to memory tax. Since memory benefit reflects the expected gains of its design, we then focus more on the overlooked memory tax, study how it arises from the system and evaluation side, and generalize the concept to more application scenarios of memory. We hope the notion of memory tax can provide a new lens and shift more attention from standalone performance to the net value of memory, informing more reliable memory designs and evaluations. We will open-source the code and results to the community. Project Page: https://hexuan21.github.io/MemoryTax/

Xuan He, Sining Zhoubian, Ruozhen Yang, Yuhao Wen, Zhineng Wang, Yuyang Hu, Ke Yang, Yuyu Zhang, Ping Nie, Jiawei Han, ChengXiang Zhai

The editor's rubric

Heuristic review

Leverage4 / 5
A general-purpose tool used across several fields (Adam, ResNet, LoRA, next-generation sequencing).
24% of this desk’s rubric
Magnitude2 / 5
Solid incremental gain on a meaningful problem.
18% of this desk’s rubric
Evidence3 / 5
Solid: multiple benchmarks or cohorts, ablations, fair baselines, released code or data.
14% of this desk’s rubric
Novelty2 / 5
A new combination of known ideas.
16% of this desk’s rubric
Trajectory3 / 5
A clear path to scale.
18% of this desk’s rubric
Stakes2 / 5
Benefits a professional community (practitioners, clinicians, engineers).
10% of this desk’s rubric

Editor’s rationale

Heuristic triage from title and abstract text only, not a reading of the paper. Cues found: method (we report); breadth (many tasks); verification (multiple benchmarks, code released); scale (scalable); stakes (general AI).

How the score was computed

rank-2026-10-18

Score██████░░░░5.5

Score = 10 × (65% × adjusted merit / 10 + 25% × attention + 10% × freshness)

Desks place stronger verdicts first, then use this score to order work within the same verdict.

Merit
5.6 / 10
Weighted rubric, evidence-gated.
Adjusted merit
4.6 / 10
Shrunk toward the desk prior by editor confidence (40%).
Attention
84%
Citations, upvotes, points, mentions.
Freshness
40%
Half-life decay since publication.
  • Hugging Face upvotes68 (reference 25, via hf-daily, Oct 28, 2026, 13:49 UTC)
  • GitHub stars4 (reference 250, via hf-daily, Oct 28, 2026, 13:49 UTC)

The record

  • Reviewed by heuristic-v10 on Oct 27, 2026, 13:49 UTC. Paper type: method.
  • Categories: cs.CL
  • TOP, No.3 in the Artificial Intelligence edition of October 28, 2026.