OpenAI o3 vs Gemma 3 27B

Performance benchmarks + pricing comparison — updated April 2026

OpenAI o3

OpenAI

Next generation reasoning model. Improved coding and math over o1.

Input$10.00/M
Output$40.00/M
Context200K tokens
Best ForAdvanced coding, complex problem-solving
Benchmark85/100

Gemma 3 27B

Google

Google's open-weight 27B model. Budget-friendly with strong coding capability and Google's research backing.

Input$0.100/M
Output$0.400/M
Context128K tokens
Best ForSelf-hosted deployments, budget coding, research

Cost Comparison by Scenario

Estimated cost per project with 30% cache hit rate. Actual costs may vary based on usage patterns.

ScenarioOpenAI o3Gemma 3 27BSavings
Small Script (1K lines) $1.55 $0.02 Gemma 3 27B saves $1.53 (99%)
Medium Feature (10K lines) $11.50 $0.12 Gemma 3 27B saves $11.38 (99%)
Large Project (50K lines) $57.50 $0.58 Gemma 3 27B saves $56.92 (99%)
Code Review (5K lines) $2.75 $0.03 Gemma 3 27B saves $2.72 (99%)

Verdict

Gemma 3 27B wins on both price and performance — $0.100/M input with a benchmark score of N/A/100.

For most developers, this is the clear choice between these two models.

Compare with Other Models