The necessity of deep learning for tabular data is still an unanswered question addressed by a large number of research efforts. The recent literature on tabular DL proposes several deep architectures reported to be superior to traditional "shallow" models like Gradient Boosted Decision Trees. However, since existing works often use different benchmarks and tuning protocols, it is unclear if the proposed models universally outperform GBDT. Moreover, the models are often not compared to each other, therefore, it is challenging to identify the best deep model for practitioners.In this work, we start from a thorough review of the main families of DL models recently developed for tabular data. We carefully tune and evaluate them on a wide range of datasets and reveal two significant findings. First, we show that the choice between GBDT and DL models highly depends on data and there is still no universally superior solution. Second, we demonstrate that a simple ResNet-like architecture is a surprisingly effective baseline, which outperforms most of the sophisticated models from the DL literature. Finally, we design a simple adaptation of the Transformer architecture for tabular data that becomes a new strong DL baseline and reduces the gap between GBDT and DL models on datasets where GBDT dominates. The source code is available at https: //github.com/yandex-research/rtdl.
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