In plain words: Instead of giving attention three separate weight sets for questions, keys, and answers, this study ties some together and tests accuracy on images and language. Sharing keys and values halved the memory cache with only 3.1% worse language modeling; tying more saved even more.
Abstract · Do Transformers Need Three Projections? Systematic Study of QKV Variants
Transformers have become the standard solution for various AI tasks, with the query, key, and value (QKV) attention formulation playing a central role. However, the individual contribution of these three projections and the impact of omitting some remain poorly understood. We systematically evaluate three projection sharing constraints: a) Q-K=V (shared key-value), b) Q=K-V (shared query-key), and c) Q=K=V (single projection). The last two variants produce symmetric attention maps; to address this, we also explore asymmetric attention via 2D positional encodings. Through experiments spanning synthetic tasks, vision (MNIST, CIFAR, TinyImageNet, anomaly), and language modeling (300M and 1.2B parameter models on 10B tokens), we discovered that our transformers perform on par or occasionally better than the QKV transformer. In language modeling, Q-K=V projection sharing achieves 50% KV cache reduction with only 3.1% perplexity degradation. Crucially, projection sharing is complementary to head sharing (GQA/MQA): combining Q-K=V with GQA-4 yields 87.5% cache reduction, while Q-K=V + MQA achieves 96.9%, enabling practical on-device inference. We show that Q-K=V preserves quality because keys and values can occupy similar representational spaces and attention operates in a low-rank regime, whereas Q=K-V breaks attention directionality. Our results systematically characterize projection sharing as an underexplored instance of weight tying in attention, with direct, quantifiable inference memory benefits, particularly valuable for edge deployment. The code is publicly available at https://github.com/Brainchip-Inc/Do-Transformers-Need-3-Projections
Ali Kayyam, Anusha Madan Gopal, M Anthony Lewis
arXiv:2606.04032 · cs.LG, cs.AI, cs.CL, cs.PF · submitted Jun 1, 2026 · updated Aug 12, 2026
abstract · pdf · html · Accepted at ICML 2026 (PMLR vol. 306). 26 pages, 12 figures, 16 tables. Code: https://github.com/Brainchip-Inc/Do-Transformers-Need-3-Projections
I read the paper with much head scratching all the way through sections 1 and 2 and part of 3 before I figured out that, no, really, the description "Q-K=V" does not mean "Q minus K equals V" (the head scratching was because a bunch of their descriptions and symmetry comments really make little sense if you think "Q minus K equals V"). If you want to say that "K equals V", please spell it "K=V" :)
I am curious whether it makes any sense at all to enforce a more general linear constraint on the query, key and value attention matrices along the line of Q-K=V.
It is an entertaining paper. I admit I'm surprised that K=V appears to work as well as it does -- it seems like it's almost enforcing a sort of model where the query is a guess as to what the value is and the attention head returns a (softmaxed) value that is closest to the query's guess. Maybe it works because the sequences are short and the dimension is high and there's plenty of room for interesting results to fit in the merged key/value space.