diff --git a/cpp/jni/javet_memory_quota.h b/cpp/jni/javet_memory_quota.h
new file mode 100644
index 000000000..86e8d622c
--- /dev/null
+++ b/cpp/jni/javet_memory_quota.h
@@ -0,0 +1,124 @@
+#pragma once
+#include <atomic>
+#include <chrono>
+#include "v8.h"
+
+namespace javet {
+  // Holds memory accounting data for a V8 isolate.  Counts both external
+  // allocations (ArrayBuffer/TypedArray backing stores and WASM memories)
+  // and sampled heap usage.  When hard_limit > 0 and total() exceeds it,
+  // the custom allocator will deny further allocations.
+  struct IsolateMemoryQuota {
+    std::atomic<size_t> external_bytes{0};
+    std::atomic<size_t> last_heap_used{0};
+    size_t hard_limit{0};
+    size_t soft_limit{0};
+    size_t sample_step_bytes{1024 * 1024};
+    uint64_t sample_cadence_ns{5'000'000};
+    std::atomic<size_t> last_sampled_external{0};
+    std::atomic<uint64_t> last_sampled_ns{0};
+
+    v8::Isolate* isolate{nullptr};
+
+    inline size_t total() const noexcept {
+      return external_bytes.load(std::memory_order_relaxed) +
+             last_heap_used.load(std::memory_order_relaxed);
+    }
+  };
+
+  class QuotaArrayBufferAllocator final : public v8::ArrayBuffer::Allocator {
+  public:
+    explicit QuotaArrayBufferAllocator(IsolateMemoryQuota* quota) : quota_(quota) {}
+    void* Allocate(size_t length) override { return AllocateImpl(length, /*zero_init=*/true); }
+    void* AllocateUninitialized(size_t length) override { return AllocateImpl(length, /*zero_init=*/false); }
+    void Free(void* data, size_t length) override {
+      if (!data) return;
+      std::free(data);
+      quota_->external_bytes.fetch_sub(length, std::memory_order_relaxed);
+      quota_->isolate->AdjustAmountOfExternalAllocatedMemory(-(static_cast<int64_t>(length)));
+    }
+    void* Reallocate(void* data, size_t old_len, size_t new_len) override {
+      // Simple reallocate: allocate a new block, copy old contents, free old block.
+      void* p = AllocateImpl(new_len, /*zero_init=*/true);
+      if (!p) return nullptr;
+      if (data && old_len) std::memcpy(p, data, std::min(old_len, new_len));
+      Free(data, old_len);
+      return p;
+    }
+
+  private:
+    inline uint64_t nowNs() const noexcept {
+      using namespace std::chrono;
+      return duration_cast<nanoseconds>(steady_clock::now().time_since_epoch()).count();
+    }
+
+    inline bool shouldResample(size_t pendingAlloc) {
+      if (quota_->hard_limit == 0) return false;  // no limit, no resample needed
+
+      const size_t ext = quota_->external_bytes.load(std::memory_order_relaxed);
+      const size_t heap = quota_->last_heap_used.load(std::memory_order_relaxed);
+      const size_t projected = ext + heap + pendingAlloc;
+
+      // Fast path: if well below soft limit, skip resample.
+      if (quota_->soft_limit && projected <= quota_->soft_limit) return false;
+
+      // Near/above soft limit => consider resample, but apply step/time gates to avoid thrash.
+      const size_t lastExt = quota_->last_sampled_external.load(std::memory_order_relaxed);
+      const uint64_t lastNs = quota_->last_sampled_ns.load(std::memory_order_relaxed);
+      const size_t grown = (ext >= lastExt) ? (ext - lastExt) : 0;
+      const uint64_t age = (lastNs == 0) ? UINT64_MAX : (nowNs() - lastNs);
+
+      if (grown >= quota_->sample_step_bytes) return true;
+      if (age >= quota_->sample_cadence_ns)   return true;
+      // If we’re over hard limit *without* fresh stats, force resample.
+      if (quota_->hard_limit && projected > quota_->hard_limit) return true;
+      return true; // We crossed soft limit; resample once to be safe.
+    }
+
+    inline void refreshHeapSample() {
+      v8::HeapStatistics hs;
+      quota_->isolate->GetHeapStatistics(&hs);
+      quota_->last_heap_used.store(hs.used_heap_size(), std::memory_order_relaxed);
+      quota_->last_sampled_external.store(quota_->external_bytes.load(std::memory_order_relaxed),
+                                          std::memory_order_relaxed);
+      quota_->last_sampled_ns.store(nowNs(), std::memory_order_relaxed);
+    }
+
+
+    void* AllocateImpl(size_t length, bool zero_init) {
+      if (length == 0) return nullptr;
+      if (quota_->hard_limit) {
+        // Only resample when near the cap or step/time thresholds are met.
+        if (shouldResample(length)) {
+          refreshHeapSample();
+          size_t projected = quota_->total() + length;
+          if (projected > quota_->hard_limit) {
+            // Try once to recover before denying.
+            quota_->isolate->LowMemoryNotification();
+            refreshHeapSample();
+            projected = quota_->total() + length;
+            if (projected > quota_->hard_limit) {
+              return nullptr; // deny; V8 will surface OOM
+            }
+          }
+        }
+      }
+
+      void* p = std::malloc(length);
+      if (!p) return nullptr;
+      if (zero_init) std::memset(p, 0, length);
+      quota_->external_bytes.fetch_add(length, std::memory_order_relaxed);
+      quota_->isolate->AdjustAmountOfExternalAllocatedMemory(static_cast<int64_t>(length));
+      return p;
+    }
+    IsolateMemoryQuota* quota_;
+  };
+
+  // Data slot used to store a pointer to the IsolateMemoryQuota in the isolate.
+  constexpr int kJavetQuotaDataSlot = 1;
+
+  inline IsolateMemoryQuota* GetQuota(v8::Isolate* isolate) {
+    return static_cast<IsolateMemoryQuota*>(isolate->GetData(kJavetQuotaDataSlot));
+  }
+}
+