As far as raw 3D performance is concerned usually less than 10% for Z3D and about half for G3D. On top of that rendering to the headset costs another 5-10%.
However, these are not scientifically precise numbers as things can vary from game to game and also depend on factors like resolution. If for example you overload our GPU by playing demading games in G3D/4K framerate can tank completely. Also in rare cases there might be one or the other inexplicable external effect (e.g. SteamVR causes a framerate in drop Horizon: Zero Dawn for unknown reasons).