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Gemma 3 27B vs GPT-5.4 Mini

GPT-5.4 Mini leads Gemma 3 27B on the Artificial Analysis Intelligence Index, 24.1 to 4.9, and Gemma 3 27B costs 15.0x less per output token ($0.30 vs $4.50 per million). Updated October 21, 2026; 53 benchmarks have a result for both.

Replace Gemma 3 27B Replace GPT-5.4 Mini
Gemma 3 27BGoogle
Coding
No data
Overall
31.4
Output $/M
$0.30
0
GPT-5.4 MiniOpenAI
Coding
35.8
Overall
44.0
Output $/M
$4.50
53
vs boards won of 53 shared

Gemma 3 27B or GPT-5.4 Mini: which to pick

Only GPT-5.4 Mini has a coding score, 35.8 on the Vibe Coding Index; Gemma 3 27B has none, so the two cannot be ranked on coding.

Pick Gemma 3 27B for output tokens 15.0x cheaper ($0.30 vs $4.50 per million).

Model AGemma 3 27BGoogleNot benchmarkedNo coding benchmarkNo cost per solved taskModel BGPT-5.4 MiniOpenAI35.8/1005 independent benchmarks$0.70 per solved task
Shared results
53
Gemma 3 27B only
13
GPT-5.4 Mini only
36
Like-for-like categories
7 of 9

Only benchmarks that tested both models count toward a pick; a result only one model has is shown but not compared.

Which one for your work

Each card is decided by one number both models carry. Where only one has it, the card says so and makes no call.

At a glance

Coding index
Gemma 3 27B not benchmarked, GPT-5.4 Mini 35.8 from 5 benchmarks.
Widest category
Agentic work, 45.3 points apart on average over 2 shared benchmarks.
Widest single gap
τ²-Bench Telecom: Gemma 3 27B 10.5% against GPT-5.4 Mini 83.3%, 72.8 points apart on a 0 to 100 scale.
Output price
Gemma 3 27B $0.30 against GPT-5.4 Mini $4.50 per million output tokens, 15.0x apart.
Context window
Gemma 3 27B takes 131K tokens, GPT-5.4 Mini 400K.

Benchmark by benchmark

First the score: boards each model leads, per category, where both have a result. Then every board, a category to a fold; bars are each result on a 0 to 100 scale, so compare the two in a row, not one row with another.

Boards won, where both have a result
CategoryGemma 3 27BBarsGPT-5.4 MiniTies
Coding05
Intelligence02
Agentic work02
Reasoning09
Math03
Knowledge04
General028
All shared boards053
CodingLike-for-likeSix of these boards feed the Vibe Coding Index05
Coding benchmarks for Gemma 3 27B and GPT-5.4 Mini
BenchmarkGemma 3 27BGPT-5.4 MiniLeader
Aider polyglot4.9%Not measuredOnly Gemma 3 27B measured
LMArena WebDevNot measured1397Only GPT-5.4 Mini measured
AA Coding Index10.156.1GPT-5.4 Mini
LiveCodeBench (Vals AI)Not measured81.5%Only GPT-5.4 Mini measured
SWE-bench Verified (Vals AI)Not measured73.0%Only GPT-5.4 Mini measured
Terminal-Bench 4 (Vals AI)Not measured2.5%Only GPT-5.4 Mini measured
Vibe Code Bench (Vals AI)Not measured48.0%Only GPT-5.4 Mini measured
Code migration (Vals AI)Not measured12.9%Only GPT-5.4 Mini measured
ProgramBench (Vals AI)Not measured0.0%Only GPT-5.4 Mini measured
Terminal-Bench 2.1 (Vals AI)Not measured54.7%Only GPT-5.4 Mini measured
LiveCodeBench (Artificial Analysis run)13.7%Not measuredOnly Gemma 3 27B measured
SciCode23.3%52.1%GPT-5.4 Mini
Terminal-Bench Hard (Artificial Analysis run)3.8%52.3%GPT-5.4 Mini
FrontierCodeNot measured27.0%Only GPT-5.4 Mini measured
WeirdMLNot measured60.3%Only GPT-5.4 Mini measured
ALE-BenchNot measured1188.6Only GPT-5.4 Mini measured
LMArena Text: coding13221438GPT-5.4 Mini
LMArena Text: software and IT13541436GPT-5.4 Mini
LMArena WebDev: ReactNot measured1386Only GPT-5.4 Mini measured
LMArena WebDev: HTMLNot measured1419Only GPT-5.4 Mini measured
SciCode0.0%Not measuredOnly Gemma 3 27B measured
Neither model has a result on the other 18 boards here
IntelligenceLike-for-likePublic boards, shown as published, kept out of the index02
Intelligence benchmarks for Gemma 3 27B and GPT-5.4 Mini
BenchmarkGemma 3 27BGPT-5.4 MiniLeader
AA Intelligence Index4.924.1GPT-5.4 Mini
Epoch Capabilities Index130.0148.7GPT-5.4 Mini
Agentic workLike-for-likePublic boards, shown as published, kept out of the index02
Agentic work benchmarks for Gemma 3 27B and GPT-5.4 Mini
BenchmarkGemma 3 27BGPT-5.4 MiniLeader
AA Agentic Index0.117.9GPT-5.4 Mini
Finance Agent (Vals AI)Not measured45.4%Only GPT-5.4 Mini measured
Tax Agent Bench (Vals AI)Not measured8.8%Only GPT-5.4 Mini measured
Legal Research Bench (Vals AI)Not measured12.5%Only GPT-5.4 Mini measured
Excel Modeling Benchmark (Vals AI)Not measured45.4%Only GPT-5.4 Mini measured
τ²-Bench Telecom10.5%83.3%GPT-5.4 Mini
DeepResearch BenchNot measured36.3%Only GPT-5.4 Mini measured
Berkeley Function Calling Leaderboard (BFCL)29.5%Not measuredOnly Gemma 3 27B measured
Neither model has a result on the other 33 boards here
ReasoningLike-for-likePublic boards, shown as published, kept out of the index09
Reasoning benchmarks for Gemma 3 27B and GPT-5.4 Mini
BenchmarkGemma 3 27BGPT-5.4 MiniLeader
GPQA DiamondNot measured83.1%Only GPT-5.4 Mini measured
MMMU Pro (Vals AI)Not measured79.3%Only GPT-5.4 Mini measured
GPQA Diamond (Artificial Analysis run)42.8%87.5%GPT-5.4 Mini
Humanity's Last Exam (Artificial Analysis run)4.4%28.1%GPT-5.4 Mini
GPQA Diamond (Epoch AI run)47.7%86.9%GPT-5.4 Mini
ARC-AGINot measured63.7%Only GPT-5.4 Mini measured
ARC-AGI-2Not measured18.9%Only GPT-5.4 Mini measured
Chess puzzlesNot measured23.0%Only GPT-5.4 Mini measured
Mystery game puzzlesNot measured11.0%Only GPT-5.4 Mini measured
LMArena Text: hard prompts13401424GPT-5.4 Mini
LMArena Text: expert13041435GPT-5.4 Mini
LMArena Text: hard prompts in English13531420GPT-5.4 Mini
LMArena Vision: diagrams11561266GPT-5.4 Mini
LMArena Vision: homework11601285GPT-5.4 Mini
Kagi LLM Benchmark35.1%37.9%GPT-5.4 Mini
Neither model has a result on the other 7 boards here
MathLike-for-likePublic boards, shown as published, kept out of the index03
Math benchmarks for Gemma 3 27B and GPT-5.4 Mini
BenchmarkGemma 3 27BGPT-5.4 MiniLeader
AIMENot measured95.6%Only GPT-5.4 Mini measured
AA Math Index20.7Not measuredOnly Gemma 3 27B measured
AIME 2025 (Artificial Analysis run)20.7%Not measuredOnly Gemma 3 27B measured
OTIS Mock AIME22.5%88.9%GPT-5.4 Mini
FrontierMath, tiers 1 to 3Not measured51.2%Only GPT-5.4 Mini measured
FrontierMath, tier 4Not measured9.8%Only GPT-5.4 Mini measured
ProofBenchNot measured21.0%Only GPT-5.4 Mini measured
MATH level 574.0%Not measuredOnly Gemma 3 27B measured
LMArena Text: math13121418GPT-5.4 Mini
LMArena Text: mathematical work13271429GPT-5.4 Mini
Neither model has a result on the other 3 boards here
KnowledgeLike-for-likePublic boards, shown as published, kept out of the index04
Knowledge benchmarks for Gemma 3 27B and GPT-5.4 Mini
BenchmarkGemma 3 27BGPT-5.4 MiniLeader
MMLU ProNot measured84.5%Only GPT-5.4 Mini measured
CaseLaw (Vals AI)Not measured51.7%Only GPT-5.4 Mini measured
CorpFin (Vals AI)Not measured60.9%Only GPT-5.4 Mini measured
TaxEval (Vals AI)Not measured71.2%Only GPT-5.4 Mini measured
MortgageTax (Vals AI)Not measured63.5%Only GPT-5.4 Mini measured
MMLU Pro (Artificial Analysis run)66.9%Not measuredOnly Gemma 3 27B measured
SimpleQA VerifiedNot measured29.4%Only GPT-5.4 Mini measured
GeoBench52.0%Not measuredOnly Gemma 3 27B measured
LMArena Text: science13831417GPT-5.4 Mini
LMArena Text: medicine and healthcare13911395GPT-5.4 Mini
LMArena Text: legal and government13751414GPT-5.4 Mini
LMArena Text: business and finance13601418GPT-5.4 Mini
FACTS Benchmark Suite29.1%Not measuredOnly Gemma 3 27B measured
Neither model has a result on the other 5 boards here
Web designNot comparablePublic boards, shown as published, kept out of the index0 boards, none shared
Web design benchmarks for Gemma 3 27B and GPT-5.4 Mini
BenchmarkGemma 3 27BGPT-5.4 MiniLeader
Neither model has a result on 9 boards here
GeneralLike-for-likePublic boards, shown as published, kept out of the index028
General benchmarks for Gemma 3 27B and GPT-5.4 Mini
BenchmarkGemma 3 27BGPT-5.4 MiniLeader
SAGE (Vals AI)Not measured50.8%Only GPT-5.4 Mini measured
Vals Multimodal IndexNot measured54.2%Only GPT-5.4 Mini measured
IFBench31.8%73.3%GPT-5.4 Mini
Long context reasoning (AA-LCR)7.3%77.0%GPT-5.4 Mini
DTBench52.5%80.0%GPT-5.4 Mini
LMCA12.3%40.8%GPT-5.4 Mini
Fiction.LiveBench33.3%Not measuredOnly Gemma 3 27B measured
Creative writing (Lech Mazur)79.9%Not measuredOnly Gemma 3 27B measured
LMArena Text13581412GPT-5.4 Mini
LMArena Text: instruction following13211405GPT-5.4 Mini
LMArena Text: creative writing13451370GPT-5.4 Mini
LMArena Vision11651245GPT-5.4 Mini
LMArena Text: English13771412GPT-5.4 Mini
LMArena Text: non-English13341405GPT-5.4 Mini
LMArena Text: Chinese13461446GPT-5.4 Mini
LMArena Text: German13621408GPT-5.4 Mini
LMArena Text: Japanese12871375GPT-5.4 Mini
LMArena Text: Korean13081370GPT-5.4 Mini
LMArena Text: French13681441GPT-5.4 Mini
LMArena Text: Spanish13491405GPT-5.4 Mini
LMArena Text: Russian13491417GPT-5.4 Mini
LMArena Text: Polish13451415GPT-5.4 Mini
LMArena Text: multi-turn13451429GPT-5.4 Mini
LMArena Text: longer queries13331408GPT-5.4 Mini
LMArena Text: writing and language13471393GPT-5.4 Mini
LMArena Text: entertainment and media13201373GPT-5.4 Mini
LMArena Vision: English11881244GPT-5.4 Mini
LMArena Vision: Chinese11641286GPT-5.4 Mini
LMArena Vision: reading text11561253GPT-5.4 Mini
LMArena Vision: humor11661235GPT-5.4 Mini
LMArena Vision: captioning1151Not measuredOnly Gemma 3 27B measured
LMArena Vision: recognizing things11961218GPT-5.4 Mini
LMArena Vision: creative writing11771222GPT-5.4 Mini
Neither model has a result on the other 13 boards here
Image generationNot comparablePublic boards, shown as published, kept out of the index0 boards, none shared
Image generation benchmarks for Gemma 3 27B and GPT-5.4 Mini
BenchmarkGemma 3 27BGPT-5.4 MiniLeader
Neither model has a result on 5 boards here

What each workload costs

Three fixed token mixes at each model's listed price, so per-token rates become a bill.

Chat turn

1K input + 500 output tokens

Gemma 3 27B$0.0002Fits in one request
GPT-5.4 Mini$0.0030Fits in one request

Gemma 3 27B costs less

Repository review

50K input + 3K output tokens

Gemma 3 27B$0.0049Fits in one request
GPT-5.4 Mini$0.051Fits in one request

Gemma 3 27B costs less

Agent loop

200K input + 10K output tokens

Gemma 3 27B$0.019Exceeds the context window
GPT-5.4 Mini$0.195Fits in one request

Gemma 3 27B costs less

Listed OpenRouter rates, without cache or batch discounts. A workload that does not fit a model's context window would need splitting.

Specification differences

The leading value in a row is marked; a row with a missing value names no leader. Our two rows are marked in red.

Specifications of Gemma 3 27B and GPT-5.4 Mini
SpecificationGoogle Gemma 3 27BOpenAI GPT-5.4 Mini
MakerGoogleOpenAI
WeightsOpen weightsNo public weights listed
ReleasedMarch 12, 2025March 17, 2026
Context window131K400K
Input $/Mtok$0.08$0.75
Output $/Mtok$0.30$4.50
Coding indexNot benchmarked35.8
Independent measurements behind it05
Cost per solved taskNot computable$0.70
SourceOpenRouter listingOpenRouter listing

Questions

Is Gemma 3 27B better than GPT-5.4 Mini for coding?

Only GPT-5.4 Mini has a coding score, 35.8 on the Vibe Coding Index; Gemma 3 27B has none, so the two cannot be ranked on coding. Pick Gemma 3 27B for output tokens 15.0x cheaper ($0.30 vs $4.50 per million).

Which is cheaper, Gemma 3 27B or GPT-5.4 Mini?

Gemma 3 27B costs $0.08 per million input tokens and $0.30 per million output tokens; GPT-5.4 Mini costs $0.75 and $4.50. Cost per solved task is known for GPT-5.4 Mini only.

Which has the bigger context window, Gemma 3 27B or GPT-5.4 Mini?

GPT-5.4 Mini, with 400K tokens against 131K.

How many benchmarks is the Gemma 3 27B vs GPT-5.4 Mini comparison based on?

53 benchmarks have a result for both models as of October 21, 2026. Gemma 3 27B's coding index rests on 0 independent benchmarks and GPT-5.4 Mini's on 5. Where only one model has a result, the page says so instead of naming a winner.

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