When enable AVR it will impact with performance ?

AVR takes some resource to run. Whether it impacts performance or not in your situation, you'd have to test. Like most things, there's not necessarily a hard & fast answer for questions like this. It'll depend on your load, what sort of appliance you're running, what profiles you have attached etc etc.

TBH I've never noticed it affecting performance in any way, you'd probably have to be on the edge or running something bordering on LL to be affected in a way you'd notice.