Abundant literature has studied the behavioral and neural correlates of deception, but little research has focused on the internal cost of spontaneous deception. In the present study, the event-related potential and event-related spectral perturbations techniques were used to measure the internal cost of spontaneous deception by having participants perform a sender–receiver task in which they decided whether to send deceptive messages to increase their payoff from the task. Several important main findings emerged from this study. We observed a reward positivity (RewP) after senders sent the message, suggesting an integration of reward with associated cost after response in our task. Furthermore, spontaneous deception decreased the amplitude of the RewP and power in the delta and beta bands, whereas it increased the amplitude of power in the theta band, indicating that deception carried an internal cost that devalued individuals’ rewards.
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