What is the relationship between the desired physical storage space and storage size of vm?

Hi, I am trying to determine the size of internal SSD for my MacBook Pro. I need 1TB for Mac OS and 1TB for Windows. If I want a linux virtual machine to have 200GB, 500GB or 1TB, how much extra physical disk space do I need in each case? Is the relationship between virtual storage size and the real physical storage size one to one?
 
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