The more you add to the .htaccess, the slower things get. How slower? It depends on the server and the sites it serves (not just your site), as well as how many requests per second hit the server. The practical slowdown is negligible unless you're talking about a site with dozens of millions of pageviews per month.
If you have that kind of site, just take the .htaccess directives, put them in your vhost config, set AllowOverrides None and you're good. The performance impact will be virtually zero, as everything is cached in memory instead of being loaded off the disk all the time. If this sounds like Chinese, you really don't have to worry about the performance impact of your .htaccess rules. No joking meant here; in order to run a site like that you need to have great experience in setting up and configuring web server, so you should already have known about this stuff. That said, even if you have this kind of beast of a site, you can still not worry about .htaccess performance by putting the site entirely behind a CDN.
Nicholas K. Dionysopoulos
Lead Developer and Director
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