The dorsomedial prefrontal cortex computes task-invariant relative subjective value for self and other.

Few studies have addressed the neural computations underlying decisions made for others despite the importance of this ubiquitous behavior. Using participant-specific behavioral modeling with univariate and multivariate fMRI approaches, we investigated the neural correlates of decision-making for self and other in two independent tasks, including intertemporal and risky choice. Modeling subjective valuation indicated that participants distinguished between themselves and others with dissimilar preferences. Activity in the dorsomedial prefrontal cortex (dmPFC) and ventromedial prefrontal cortex (vmPFC) was consistently modulated by relative subjective value. Multi-voxel pattern analysis indicated that activity in the dmPFC uniquely encoded relative subjective value and generalized across self and other and across both tasks. Furthermore, agent cross-decoding accuracy between self and other in the dmPFC was related to self-reported social attitudes. These findings indicate that the dmPFC emerges as a medial prefrontal node that utilizes a task-invariant mechanism for computing relative subjective value for self and other.