Any file system takes up space. About 3% is a rough estimate.
Also it depends on what you store. If you have one huge file there is little wasted space but if you have tons of small files there can be significant wasted space. Each file takes a minimum of 1 block of space. The block size is dependent on the hardware but it typically 512/1024 though it can be more. So if 512 and you have 1000 one byte files they will actually take up 512,000 bytes not 1000 bytes.