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Memory Tax: Dissecting the Net Value of Agent Memory

Paper · arXiv 2610.34073 · daily list of October 28, 2026

Xuan He, Sining Zhoubian, Ruozhen Yang, Yuhao Wen, Zhineng Wang, Yuyang Hu and 5 more · University of Illinois at Urbana-Champaign

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Abstract · as written by the authors

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/

This is the original abstract from arXiv. It has not been summarised, translated or rewritten.

Terms in plain language

Automatic

Made by matching the words of the title and abstract against a fixed list of definitions. It does not read the paper and does not change the abstract above.

Agent
an AI system that plans and takes several steps, often by calling tools, towards a goal.
benchmarks
a fixed set of tasks or questions used to compare models on the same test.
RAG
the model looks up relevant documents first, then writes its answer from them.
distilling
training a smaller model to copy the behaviour of a larger one.

Questions about this paper

Where can I read the full paper?

On arXiv, under the identifier 2610.34073: the abstract page is https://arxiv.org/abs/2610.34073 and the PDF is https://arxiv.org/pdf/2610.34073. The text on this page is the authors' abstract, not a summary.

Is there code for this paper?

Yes. The paper's page on Hugging Face links the repository github.com/hexuan21/MemoryTax, which had 4 stars when we collected it.

What do the upvotes mean?

32 signed-in Hugging Face users upvoted it on the daily list of October 28, 2026. Upvotes measure attention from that community, not peer review.

What are the plain-language terms under the abstract?

Short notes on the technical words of the title and abstract, in everyday English, taken from a fixed list of definitions that we wrote. They are made automatically by matching words, so a note can miss a term or give a meaning that does not fit this paper. The abstract above them is the authors’ text and is not changed.