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DeepSeek V4 Flash 0731 vs Gemma 3 27B

DeepSeek V4 Flash 0731 leads Gemma 3 27B on the Artificial Analysis Intelligence Index, 34.3 to 4.9, at about the same output price ($0.28 vs $0.30 per million). Updated October 21, 2026; 12 benchmarks have a result for both.

DeepSeek V4 Flash 0731DeepSeek
Coding
51.8
Overall
55.2
Output $/M
$0.28
12
Gemma 3 27BGoogle
Coding
No data
Overall
31.4
Output $/M
$0.30
0
vs boards won of 12 shared

DeepSeek V4 Flash 0731 or Gemma 3 27B: which to pick

Only DeepSeek V4 Flash 0731 has a coding score, 51.8 on the Vibe Coding Index; Gemma 3 27B has none, so the two cannot be ranked on coding.

Compare them on price, context and the boards below.

Shared results
12
DeepSeek V4 Flash 0731 only
43
Gemma 3 27B only
54
Like-for-like categories
6 of 9

Only benchmarks that tested both models count toward a pick; a result only one model has is shown but not compared.

Which one for your work

Each card is decided by one number both models carry. Where only one has it, the card says so and makes no call.

At a glance

Coding index
DeepSeek V4 Flash 0731 51.8 from 4 benchmarks, Gemma 3 27B not benchmarked.
Widest category
Math, 71.9 points apart on average over 1 shared benchmark.
Widest single gap
Long context reasoning (AA-LCR): DeepSeek V4 Flash 0731 79.7% against Gemma 3 27B 7.3%, 72.3 points apart on a 0 to 100 scale.
Output price
DeepSeek V4 Flash 0731 $0.28 against Gemma 3 27B $0.30 per million output tokens, 1.1x apart.
Context window
DeepSeek V4 Flash 0731 takes 1.05M tokens, Gemma 3 27B 131K.

Benchmark by benchmark

First the score: boards each model leads, per category, where both have a result. Then every board, a category to a fold; bars are each result on a 0 to 100 scale, so compare the two in a row, not one row with another.

Boards won, where both have a result
CategoryDeepSeek V4 Flash 0731BarsGemma 3 27BTies
Coding20
Intelligence20
Agentic work10
Reasoning30
Math10
General30
All shared boards120
CodingLike-for-likeSix of these boards feed the Vibe Coding Index20
Coding benchmarks for DeepSeek V4 Flash 0731 and Gemma 3 27B
BenchmarkDeepSeek V4 Flash 0731Gemma 3 27BLeader
Aider polyglotNot measured4.9%Only Gemma 3 27B measured
AA Coding Index69.110.1DeepSeek V4 Flash 0731
LiveCodeBench (Vals AI)87.3%Not measuredOnly DeepSeek V4 Flash 0731 measured
SWE-bench Verified (Vals AI)88.8%Not measuredOnly DeepSeek V4 Flash 0731 measured
Terminal-Bench 4 (Vals AI)18.7%Not measuredOnly DeepSeek V4 Flash 0731 measured
Vibe Code Bench (Vals AI)74.7%Not measuredOnly DeepSeek V4 Flash 0731 measured
Code migration (Vals AI)38.6%Not measuredOnly DeepSeek V4 Flash 0731 measured
ProgramBench (Vals AI)0.0%Not measuredOnly DeepSeek V4 Flash 0731 measured
IOI (Vals AI)32.7%Not measuredOnly DeepSeek V4 Flash 0731 measured
Terminal-Bench 2.1 (Vals AI)67.0%Not measuredOnly DeepSeek V4 Flash 0731 measured
SkillsBench (Vals AI)50.7%Not measuredOnly DeepSeek V4 Flash 0731 measured
CyberBench (Vals AI)72.1%Not measuredOnly DeepSeek V4 Flash 0731 measured
LiveCodeBench (Artificial Analysis run)Not measured13.7%Only Gemma 3 27B measured
SciCode50.3%23.3%DeepSeek V4 Flash 0731
Terminal-Bench Hard (Artificial Analysis run)Not measured3.8%Only Gemma 3 27B measured
FrontierCode18.8%Not measuredOnly DeepSeek V4 Flash 0731 measured
WeirdML63.0%Not measuredOnly DeepSeek V4 Flash 0731 measured
ALE-Bench1306.1Not measuredOnly DeepSeek V4 Flash 0731 measured
LMArena Text: codingNot measured1322Only Gemma 3 27B measured
LMArena Text: software and ITNot measured1354Only Gemma 3 27B measured
SciCodeNot measured0.0%Only Gemma 3 27B measured
Neither model has a result on the other 18 boards here
IntelligenceLike-for-likePublic boards, shown as published, kept out of the index20
Intelligence benchmarks for DeepSeek V4 Flash 0731 and Gemma 3 27B
BenchmarkDeepSeek V4 Flash 0731Gemma 3 27BLeader
AA Intelligence Index34.34.9DeepSeek V4 Flash 0731
Epoch Capabilities Index154.8130.0DeepSeek V4 Flash 0731
Agentic workLike-for-likePublic boards, shown as published, kept out of the index10
Agentic work benchmarks for DeepSeek V4 Flash 0731 and Gemma 3 27B
BenchmarkDeepSeek V4 Flash 0731Gemma 3 27BLeader
AA Agentic Index41.00.1DeepSeek V4 Flash 0731
Finance Agent (Vals AI)49.5%Not measuredOnly DeepSeek V4 Flash 0731 measured
Tax Agent Bench (Vals AI)28.1%Not measuredOnly DeepSeek V4 Flash 0731 measured
Legal Research Bench (Vals AI)30.3%Not measuredOnly DeepSeek V4 Flash 0731 measured
Excel Modeling Benchmark (Vals AI)57.0%Not measuredOnly DeepSeek V4 Flash 0731 measured
BioMysteryBench (Vals AI)64.4%Not measuredOnly DeepSeek V4 Flash 0731 measured
Terminal-Bench-Science (Vals AI)4.3%Not measuredOnly DeepSeek V4 Flash 0731 measured
τ²-Bench TelecomNot measured10.5%Only Gemma 3 27B measured
Berkeley Function Calling Leaderboard (BFCL)Not measured29.5%Only Gemma 3 27B measured
Neither model has a result on the other 32 boards here
ReasoningLike-for-likePublic boards, shown as published, kept out of the index30
Reasoning benchmarks for DeepSeek V4 Flash 0731 and Gemma 3 27B
BenchmarkDeepSeek V4 Flash 0731Gemma 3 27BLeader
GPQA Diamond89.9%Not measuredOnly DeepSeek V4 Flash 0731 measured
GPQA Diamond (Artificial Analysis run)90.8%42.8%DeepSeek V4 Flash 0731
Humanity's Last Exam (Artificial Analysis run)38.6%4.4%DeepSeek V4 Flash 0731
GPQA Diamond (Epoch AI run)91.0%47.7%DeepSeek V4 Flash 0731
ARC-AGI89.0%Not measuredOnly DeepSeek V4 Flash 0731 measured
ARC-AGI-261.4%Not measuredOnly DeepSeek V4 Flash 0731 measured
SimpleBench61.1%Not measuredOnly DeepSeek V4 Flash 0731 measured
Chess puzzles32.0%Not measuredOnly DeepSeek V4 Flash 0731 measured
Mystery game puzzles34.0%Not measuredOnly DeepSeek V4 Flash 0731 measured
LMArena Text: hard promptsNot measured1340Only Gemma 3 27B measured
LMArena Text: expertNot measured1304Only Gemma 3 27B measured
LMArena Text: hard prompts in EnglishNot measured1353Only Gemma 3 27B measured
LMArena Vision: diagramsNot measured1156Only Gemma 3 27B measured
LMArena Vision: homeworkNot measured1160Only Gemma 3 27B measured
Kagi LLM BenchmarkNot measured35.1%Only Gemma 3 27B measured
Neither model has a result on the other 7 boards here
MathLike-for-likePublic boards, shown as published, kept out of the index10
Math benchmarks for DeepSeek V4 Flash 0731 and Gemma 3 27B
BenchmarkDeepSeek V4 Flash 0731Gemma 3 27BLeader
AA Math IndexNot measured20.7Only Gemma 3 27B measured
AIME 2025 (Artificial Analysis run)Not measured20.7%Only Gemma 3 27B measured
OTIS Mock AIME94.4%22.5%DeepSeek V4 Flash 0731
FrontierMath, tiers 1 to 357.5%Not measuredOnly DeepSeek V4 Flash 0731 measured
FrontierMath, tier 424.4%Not measuredOnly DeepSeek V4 Flash 0731 measured
ProofBench56.0%Not measuredOnly DeepSeek V4 Flash 0731 measured
MATH level 5Not measured74.0%Only Gemma 3 27B measured
LMArena Text: mathNot measured1312Only Gemma 3 27B measured
LMArena Text: mathematical workNot measured1327Only Gemma 3 27B measured
Neither model has a result on the other 4 boards here
KnowledgeDirectional onlyPublic boards, shown as published, kept out of the index13 boards, none shared
Knowledge benchmarks for DeepSeek V4 Flash 0731 and Gemma 3 27B
BenchmarkDeepSeek V4 Flash 0731Gemma 3 27BLeader
MMLU Pro86.2%Not measuredOnly DeepSeek V4 Flash 0731 measured
LegalBench (Vals AI)77.7%Not measuredOnly DeepSeek V4 Flash 0731 measured
CorpFin (Vals AI)61.9%Not measuredOnly DeepSeek V4 Flash 0731 measured
TaxEval (Vals AI)70.7%Not measuredOnly DeepSeek V4 Flash 0731 measured
MedCode (Vals AI)41.4%Not measuredOnly DeepSeek V4 Flash 0731 measured
MMLU Pro (Artificial Analysis run)Not measured66.9%Only Gemma 3 27B measured
SimpleQA Verified33.6%Not measuredOnly DeepSeek V4 Flash 0731 measured
GeoBenchNot measured52.0%Only Gemma 3 27B measured
LMArena Text: scienceNot measured1383Only Gemma 3 27B measured
LMArena Text: medicine and healthcareNot measured1391Only Gemma 3 27B measured
LMArena Text: legal and governmentNot measured1375Only Gemma 3 27B measured
LMArena Text: business and financeNot measured1360Only Gemma 3 27B measured
FACTS Benchmark SuiteNot measured29.1%Only Gemma 3 27B measured
Neither model has a result on the other 5 boards here
Web designDirectional onlyPublic boards, shown as published, kept out of the index8 boards, none shared
Web design benchmarks for DeepSeek V4 Flash 0731 and Gemma 3 27B
BenchmarkDeepSeek V4 Flash 0731Gemma 3 27BLeader
Design Arena: websites1238Not measuredOnly DeepSeek V4 Flash 0731 measured
Design Arena: UI components1235Not measuredOnly DeepSeek V4 Flash 0731 measured
Design Arena: game dev1208Not measuredOnly DeepSeek V4 Flash 0731 measured
Design Arena: data viz1180Not measuredOnly DeepSeek V4 Flash 0731 measured
Design Arena: 3D1209Not measuredOnly DeepSeek V4 Flash 0731 measured
Design Arena: all code categories1230Not measuredOnly DeepSeek V4 Flash 0731 measured
Design Arena: SVG1185Not measuredOnly DeepSeek V4 Flash 0731 measured
Design Arena: ASCII art1090Not measuredOnly DeepSeek V4 Flash 0731 measured
Neither model has a result on the other 1 board here
GeneralLike-for-likePublic boards, shown as published, kept out of the index30
General benchmarks for DeepSeek V4 Flash 0731 and Gemma 3 27B
BenchmarkDeepSeek V4 Flash 0731Gemma 3 27BLeader
MedScribe (Vals AI)80.4%Not measuredOnly DeepSeek V4 Flash 0731 measured
IFBenchNot measured31.8%Only Gemma 3 27B measured
Long context reasoning (AA-LCR)79.7%7.3%DeepSeek V4 Flash 0731
DTBench90.9%52.5%DeepSeek V4 Flash 0731
LMCA41.7%12.3%DeepSeek V4 Flash 0731
Fiction.LiveBenchNot measured33.3%Only Gemma 3 27B measured
Creative writing (Lech Mazur)Not measured79.9%Only Gemma 3 27B measured
LMArena TextNot measured1358Only Gemma 3 27B measured
LMArena Text: instruction followingNot measured1321Only Gemma 3 27B measured
LMArena Text: creative writingNot measured1345Only Gemma 3 27B measured
LMArena VisionNot measured1165Only Gemma 3 27B measured
LMArena Text: EnglishNot measured1377Only Gemma 3 27B measured
LMArena Text: non-EnglishNot measured1334Only Gemma 3 27B measured
LMArena Text: ChineseNot measured1346Only Gemma 3 27B measured
LMArena Text: GermanNot measured1362Only Gemma 3 27B measured
LMArena Text: JapaneseNot measured1287Only Gemma 3 27B measured
LMArena Text: KoreanNot measured1308Only Gemma 3 27B measured
LMArena Text: FrenchNot measured1368Only Gemma 3 27B measured
LMArena Text: SpanishNot measured1349Only Gemma 3 27B measured
LMArena Text: RussianNot measured1349Only Gemma 3 27B measured
LMArena Text: PolishNot measured1345Only Gemma 3 27B measured
LMArena Text: multi-turnNot measured1345Only Gemma 3 27B measured
LMArena Text: longer queriesNot measured1333Only Gemma 3 27B measured
LMArena Text: writing and languageNot measured1347Only Gemma 3 27B measured
LMArena Text: entertainment and mediaNot measured1320Only Gemma 3 27B measured
LMArena Vision: EnglishNot measured1188Only Gemma 3 27B measured
LMArena Vision: ChineseNot measured1164Only Gemma 3 27B measured
LMArena Vision: reading textNot measured1156Only Gemma 3 27B measured
LMArena Vision: humorNot measured1166Only Gemma 3 27B measured
LMArena Vision: captioningNot measured1151Only Gemma 3 27B measured
LMArena Vision: recognizing thingsNot measured1196Only Gemma 3 27B measured
LMArena Vision: creative writingNot measured1177Only Gemma 3 27B measured
Neither model has a result on the other 14 boards here
Image generationNot comparablePublic boards, shown as published, kept out of the index0 boards, none shared
Image generation benchmarks for DeepSeek V4 Flash 0731 and Gemma 3 27B
BenchmarkDeepSeek V4 Flash 0731Gemma 3 27BLeader
Neither model has a result on 5 boards here

What each workload costs

Three fixed token mixes at each model's listed price, so per-token rates become a bill.

Chat turn

1K input + 500 output tokens

DeepSeek V4 Flash 0731$0.0003Fits in one request
Gemma 3 27B$0.0002Fits in one request

Gemma 3 27B costs less

Repository review

50K input + 3K output tokens

DeepSeek V4 Flash 0731$0.0078Fits in one request
Gemma 3 27B$0.0049Fits in one request

Gemma 3 27B costs less

Agent loop

200K input + 10K output tokens

DeepSeek V4 Flash 0731$0.031Fits in one request
Gemma 3 27B$0.019Exceeds the context window

Gemma 3 27B costs less

Listed OpenRouter rates, without cache or batch discounts. A workload that does not fit a model's context window would need splitting.

Specification differences

The leading value in a row is marked; a row with a missing value names no leader. Our two rows are marked in red.

Specifications of DeepSeek V4 Flash 0731 and Gemma 3 27B
SpecificationDeepSeek V4 Flash 0731Google Gemma 3 27B
MakerDeepSeekGoogle
WeightsOpen weightsOpen weights
ReleasedJuly 31, 2026March 12, 2025
Context window1.05M131K
Input $/Mtok$0.14$0.08
Output $/Mtok$0.28$0.30
Coding index51.8Not benchmarked
Independent measurements behind it40
Cost per solved task$0.01Not computable
SourceOpenRouter listingOpenRouter listing

Questions

Is DeepSeek V4 Flash 0731 better than Gemma 3 27B for coding?

Only DeepSeek V4 Flash 0731 has a coding score, 51.8 on the Vibe Coding Index; Gemma 3 27B has none, so the two cannot be ranked on coding. Compare them on price, context and the boards below.

Which is cheaper, DeepSeek V4 Flash 0731 or Gemma 3 27B?

DeepSeek V4 Flash 0731 costs $0.14 per million input tokens and $0.28 per million output tokens; Gemma 3 27B costs $0.08 and $0.30. Cost per solved task is known for DeepSeek V4 Flash 0731 only.

Which has the bigger context window, DeepSeek V4 Flash 0731 or Gemma 3 27B?

DeepSeek V4 Flash 0731, with 1.05M tokens against 131K.

How many benchmarks is the DeepSeek V4 Flash 0731 vs Gemma 3 27B comparison based on?

12 benchmarks have a result for both models as of October 21, 2026. DeepSeek V4 Flash 0731's coding index rests on 4 independent benchmarks and Gemma 3 27B's on 0. Where only one model has a result, the page says so instead of naming a winner.

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