Abstract
Deciding whether to engage in strenuous mental activities requires trading-off the potential benefits against the costs of mental effort, but it is unknown which brain rhythms are causally involved in such cost-benefit calculations. We show that brain stimulation targeting midfrontal theta oscillations increases the engagement in goal-directed mental effort. Participants received transcranial alternating current stimulation over dorsomedial prefrontal cortex while deciding whether they are willing to perform a demanding working memory task for monetary rewards. Midfrontal theta tACS increased the willingness to exert mental effort for rewards while leaving working memory performance unchanged. Computational modelling using a hierarchical Bayesian drift diffusion model suggests that theta tACS shifts the starting bias before evidence accumulation towards high reward-high effort options without affecting the velocity of the evidence accumulation process. Our findings suggest that the motivation to engage in goal-directed mental effort can be increased via midfrontal tACS.