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The Expressive Power of Low-Rank Adaptation
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Theoretical analysis of the expressive power of LoRA showing that low-rank adapters on a frozen FNN or Transformer can exactly represent a target model of comparable size, with rank thresholds set by width, depth and the error matrix rank.
Problem
Understanding what LoRA can represent theoretically: the minimal adapter rank needed for a frozen (possibly random) network to exactly match a target network, the approximation error at lower ranks, and how depth and width affect this.
Approach
Decomposes the change in a product of LoRA-adapted linear layers into a sum of L rank-R terms, so the product can match the best rank-(RL) approximation of the error matrix; extends this to ReLU FNNs via layer partitioning and to Transformers by tuning attention weights, with explicit adapter constructions.
Key results
- For linear and FNN experiments with D=16, MSE approaches zero when LoRA-rank reaches about 8 (= D/(L/L_tgt)), matching the theoretical threshold.
- LoRA with rank at least D/M (M = L/L_tgt) can exactly adapt a random frozen FNN into a target FNN, using about 2D^2 L_tgt learnable parameters, nearly optimal up to a factor of 2.
- Tuning the last L-1 layers of a random FNN cannot match even a one-layer target FNN, while LoRA can when L >= 3 with no more parameters.
Measured effects reported in the paper
| What was changed | Where | Measured | Effect |
|---|---|---|---|
| Use LoRA rank R ≥ 8 | LoRA adapter construction · Linear model approximation and FNN approximation | MSE: R ≥ 8 | Helped |
| Pretrain the frozen model on the target distribution | LoRA · Linear model approximation and FNN approximation | LoRA rank required for near-zero MSE | Helped |
| Use the construction-derived adapters instead of gradient-update adapters | LoRA · Linear model approximation | MSE | No clear effect |
| Use gradient-update adapters instead of the construction-derived adapters | LoRA · FNN approximation at small rank | MSE | Helped |
| Use a larger model for a fixed downstream task | LoRA · Fixed downstream task | LoRA rank required for desired performance | Helped |
| Use a frozen model closer to the target model | LoRA · Target-model approximation | LoRA rank required for desired performance | Helped |
| Update bias parameters in addition to weight matrices | LoRA · FNN approximation | Approximation performance | Helped |
| Apply LoRA to attention weights | Transformer networks · Transformer networks | Approximation performance | Helped |
| Use LoRA instead of final-layer tuning | Randomly generated FNN · One-layer target FNN | Target-model approximation | Helped |
| Use current LoRA training optimization algorithms | LoRA · Experiments shown in figures | Optimization performance | Hurt |
Surprising findings
- Tuning the final layers of a randomly generated FNN fails to represent even a one-layer target network, regardless of tuning, while LoRA succeeds.
- For FNN experiments, gradient-based LoRA training outperforms the paper's explicit construction at small ranks.
Limitations
- Results concern expressive power only; optimization and generalization are excluded.
- Transformer result is exact construction for same-size target models; approximation bounds for TFNs are left to future work.
- Skip connections are excluded from the Transformer analysis for analytical feasibility.
Experimental setup
Datasets: synthetic random linear and FNN models GLUE benchmark
Benchmarks: GLUE
Metrics: mean squared error approximation error vs LoRA-rank
Baselines: full gradient-based LoRA training final layers tuning
Builds on: LoRA Eckart-Young-Mirsky theorem Expressive power of normalization fine-tuning (Wang et al.)
Closest papers by meaning
- LoRA-Pro: Are Low-Rank Adapters Properly Optimized? (ICLR 2025 · similarity 0.93)
- Flat-LoRA: Low-Rank Adaptation over a Flat Loss Landscape (ICML 2025 · similarity 0.93)
- Beyond Higher Rank: Token-wise Input-Output Projections for Efficient Low-Rank Adaptation (NeurIPS 2025 · similarity 0.93)
- SDS-LoRA: Overcoming Anisotropic Gradient Scaling in Low-Rank Adaptation (NeurIPS 2026 · similarity 0.93)
- Uni-LoRA: One Vector is All You Need (NeurIPS 2025 · similarity 0.93)
- LoRA+: Efficient Low Rank Adaptation of Large Models (ICML 2024 · similarity 0.93)
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