Kullback-Leibler (KL) regularization is widely used in offline decision-making and offers several benefits, motivating recent work on the sample complexity of offline learning with respect to KL-regularized performance metrics. Nevertheless, the exact sample complexity of KL-regularized offline learning remains largely from fully characterized. In this paper, we study this question in the setting of multi-armed bandits (MABs). We provide a sharp analysis of KL-PCB (Zhao et al., 2026), showing that it achieves a sample complexity of
O~(ηSACπ∗/ε) under large regularization
η=O~(ε−1), and a sample complexity of
Ω~(SACπ∗/ε2) under small regularization
η=Ω~(ε−1), where
η is the regularization parameter,
S is the number of contexts,
A is the number of arms,
Cπ∗ policy coverage coefficient at the optimal policy
π∗,
ε is the desired sub-optimality, and
O~ and
Ω~ hide all poly-logarithmic factors. We further provide a pair of sharper sample complexity lower bounds, which matches the upper bounds over the entire range of regularization strengths. Overall, our results provide a nearly complete characterization of offline multi-armed bandits with KL regularization.