In his ICM 2026 talk, Tao proposed the 'AI capability hypothesis': future AI could perform some research-level mathematics at acceptable cost and under a degree of human supervision. He explicitly stated he did not intend to judge whether the hypothesis holds, but asked the audience to accept it as a working assumption—if AI soon takes on a significant portion of research-level mathematics, how should the mathematical community respond?
As background, Tao cited the First Proof benchmark from late May. Under controlled conditions, four AI systems successfully solved 7 out of 10 never-before-seen problems, with at least one solution per problem reaching the level of an academic journal publication, at a computational cost of roughly $10 to $1,000 per problem. However, the benchmark also exposed AI limitations: it still makes simple errors like citation mistakes and insufficient explanations. Tao cautioned that many public cases of AI mathematical ability suffer from reporting bias, with key variables such as compute investment, human involvement, and failure cases often not fully disclosed.