That pretty much depends on the implementation.
The method shown above is either a sequence of function calls (with pretty much no overhead than the function calls), or a query node graph on an IQueryable interface - which has some overhead, the but main question here is how the IQueryable will deal with the node graph. If it gets forwarded to a SQL statement, then the overhead of the node graph is pretty low, but then - sql may not be the best way to deal with it.
In general, the pure LINQ overhead will be extremely low, but you open - like in any other approach - the door to implementation issues.