Not really, is the simple answer for general scripts and coding.
It's likely that if you were having to consider gaining a few milliseconds here and there, and removing comments was affective, A) you have too many comments, and B) you'd already know about it all and be performing benchmarks etc.
The amount of comments is usually proportionate to the amount of code you have. ie a line or two of comments for a load of IF/ELSE, setting vars to POST or SESSIONS etc, and DB queries etc. And as the majority of PHP's time parsing a script is opening the file, accessing memory, checking thousands of things including cache etc, reading and executing the code, accessing database etc, the time taken to ignore your comments is probably .001%
Comments are used by you, and possibly other developers, to understand the code. Just keep them neat and try to keep them as short as possible while remaining concise, factual and useful.