Low-rank adaptation (LoRA) often underperforms full fine-tuning. We investigate this performance gap through a tangent-space lens: factorized updates are confined to the tangent space of the current low-rank factors, leaving gradient components outside this space unexploited. An analysis of ten representative LoRA variants reveals that these residual components account for most of the gradient energy and exhibit strong spectral concentration. Motivated by this finding, we propose Dynamic Tangent LoRA (DT-LoRA), which partitions a fixed rank budget into a stable branch and a dynamic branch to capture the principal residual gradient directions. We show that these directions define the optimal update of a local quadratic model under orthogonal-complement and rank constraints. Matrix-free randomized SVD recovers them without materializing the residual gradient, while controlled write-back preserves accumulated updates and stabilizes training within the allocated rank. DT-LoRA adds no trainable parameters or inference cost over LoRA. Experiments across computer vision and natural language processing tasks demonstrate consistent improvements over LoRA and its variants. Moreover, despite being a general-purpose adaptation method, DT-LoRA outperforms task-specific approaches to open-vocabulary domain generalization for semantic segmentation, achieving state-of-the-art results. Code is available at https://github.com/Snipine/DT-LoRA.

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