As per "Designing and Sizing vSAN Hosts"10% CPU overhead needs to be considered for vSAN when considering hosts hardware requirements for your vSAN cluster. This 10% vSAN overhead depends on the I/O workload and cannot be determined beforehand.
Resolution
When planning your vSAN Cluster, take the following considerations into account when planning CPU size as these options will impact the CPU overhead/usage:
1) Storage Efficiency method you would like to use ie. Deduplication, Compression, both, or none 2) Storage Policy you want to use ie. RAID1/5/6, stripe width, failures to tolerate, Site disaster Tolerance (stretch clusters only) 3) vSAN Encryption ie. Data at rest encryption, Data in transit encryption, or no encryption 4) RDMA-capable NICs (This allows faster access to data in RAM and doesn't require CPU cycles)