The historic TAR
from 1977 records 512 bytes of meta data together with each file.
If you archive a file with a size of 500 bytes, this more than doubles the space needed in the archive compared to the plain file content.
If you compare this to the overhead for files in a filesystem, this is typically still less than what the filesystem needs as whole space for the file.
BTW: In 1997, Solaris introduced a new enhanced TAR
archive format. This format has been standardized with POSIX.1-2001. It is called pax
or tar with extended headers
.
This tar with extended headers
supports to archive time stamps with arbitrary resolution and filenames with arbitrary length. A TAR
archive with extended headers needs an overhead of at least 1536 bytes per file. This is still not more than the overhead of a typical filesystem, as filesystems need inode information, the directory entry, ACL and other enhanced meta data and typically round up the file size to 1..8 kBytes when storing the file content inside the list of blocks of the filesystem background storage.