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I depends on the head and how the engine is setup. A modern head with a mild cam will be pretty good out of the box and porting gains may be minimal and not worth the cost.
A vintage head with a street high performance cam will usually yield a 5-10 percent improvement in top end power, with measureable gains starting at the 3-4000 range.
Full porting isn't worth much on the street and can hurt the bottom end, but "pocket porting" - cleaning up the area just upstream of the valve and matching the head ports to the manifold is worthwhile and has zero cost because it's easy to do yourself.