The redundancy allocation problem has usually considered only the component redundancy at the lowest-level for the enhancement of system reliability. A system can be functionally decomposed into system, module, and component levels. Modular redundancy can be more effective than component redundancy at the lowest-level because in modular systems, duplicating a module composed of several components can be easier, and requires less time and skill. We consider a multi-level redundancy allocation problem in which all cases of redundancy for system, module, and component levels are considered. A tabu search of memory-based mechanisms that balances intensification with diversification via the short-term and long-term memory is proposed for its solution. To the best of our knowledge, this is the first attempt to use a tabu search for this problem. Our tabu search algorithm is compared with the previous genetic algorithm for the problem on the new composed test problems as well as the benchmark problems from the literature. Computational results show that the proposed method outstandingly outperforms the genetic algorithm for almost all test problems.