In this paper, we explore a novel image matting task aimed at achieving efficient inference under various computational cost constraints, specifically FLOP limitations, using a single matting network. Existing matting methods which have not explored scalable architectures or path-learning strategies, fail to tackle this challenge. To overcome these limitations, we introduce Path-Adaptive Matting (PAM), a framework that dynamically adjusts network paths based on image contexts and computational cost constraints. We formulate the training of the computational cost-constrained matting network as a bilevel optimization problem, jointly optimizing the matting network and the path estimator. Building on this formalization, we design a path-adaptive matting architecture by incorporating path selection layers and learnable connect layers to estimate optimal paths and perform efficient inference within a unified network. Furthermore, we propose a performance-aware path-learning strategy to generate path labels online by evaluating a few paths sampled from the prior distribution of optimal paths and network estimations, enabling robust and efficient online path learning. Experiments on five image matting datasets demonstrate that the proposed PAM framework achieves competitive performance across a range of computational cost constraints.