It very much depends on what your expecting ZFS to do. For example if you're concerned about data integrity (e.g. bit rot) and install it to your typical laptop, for average use (email, web, movies, music, gaming etc) then the filesystem isn't going to eat a gig of RAM constantly but may on a big write like a game install.
However if you're planning to use ZFS to manage lots of logical volumes in a high I/O load environment then you'll want memory. With the exception of some development and parity servers I don't think we have any individual servers in our cluster with less than 512Gb RAM and we allow a reserve a ZFS overhead of 16-32Gb per server although it's rarely that high - we're mostly compute-bound rather than disk I/O bound.
ZFS's appeal is high-performance end-to-end data integrity, from the moment data enter's the I/O command buffers to it being written to disk, so there is a lot of buffering throughout the different layers and it's these buffers that eat RAM. Data will stick in buffers until every write has been verified.
I hope that helps!