The subjective value of cognitive effort is encoded by a domain-general valuation network

Cognitive control is necessary for goal-directed behavior, yet people treat cognitive control demand as a cost, which discounts the value of rewards in a similar manner as other costs, such as delay or risk. It is unclear, however, whether the subjective value (SV) of cognitive effort is encoded in the same putatively domain-general brain valuation network implicated in other cost domains, or instead engages a distinct frontoparietal network, as implied by recent studies. Here, we provide rigorous evidence that the valuation network, with core foci in the ventromedial prefrontal cortex and ventral striatum, also encodes SV during cognitive effort-based decision-making in healthy, male and female adult humans. We doubly dissociate this network from frontoparietal regions that are instead recruited as a function of decision difficulty. We show that the domain-general valuation network jointly and independently encodes both reward benefits and cognitive effort costs. We also demonstrate that cognitive effort SV signals predict choice and are influenced by state and trait motivation, including sensitivity to reward and anticipated task performance. These findings unify cognitive effort with other cost domains, and suggest candidate neural mechanisms underlying state and trait variation in willingness to expend cognitive effort