Rethinking the Rank Threshold for LoRA Fine-Tuning
This work addresses the limitations of existing LoRA fine-tuning theory, which imposes overly stringent rank requirements and lacks adaptation to cross-entropy loss in binary classification settings. By refining manifold dimension analysis and incorporating the Polyak–Łojasiewicz inequality with Rademacher complexity bounds, the authors establish, for the first time within the neural tangent kernel (NTK) framework, optimization guarantees for binary classification tasks that require either no rank threshold or an extremely low rank—such as rank 1. Theoretical analysis demonstrates that the necessary LoRA rank can be reduced from the commonly recommended value of 12 down to 1. Empirical validation across four GLUE binary classification benchmarks and multiple encoder architectures confirms that rank-1 LoRA achieves performance comparable to rank-12, while multi-class tasks exhibit higher optimal ranks, aligning with theoretical predictions.