AFAIK if you know what you are doing and are bit careful what libraries (graphic engine, sound engine) you use it isn’t much extra work. There may be some additional testing needed and there may be some OS specific bugs.
On the other hand if you don’t check what outside code you are using and on what external libraries your code depends on porting the code may take almost rewriting all of your code.
If you are ready and count on having linux version when you start writing the code, you need to do only minor modifications (or almost none) and bit of additional testing. If you don’t think about linux version at the beginning it may be really difficult and may take lot of extra work, especially if you have to find someone who knows how to work with linux.