I'm fairly confident in declaring the answer to your question: None.

Most programs rarely issue all the instructions that a CPU can handle simultaneously, they are stuck waiting on memory or linear dependencies. An extra compile-out-able conditional typically doesn't touch memory and is off the linear dependency path, which makes it virtually free.

So the actual real-world overhead ends up at less than 1%, but in most cases something that is indistinguishable from 0.

If you care that much about 1% you are probably already writing the most performance critical parts in Assembly anyway.