If you want GPU acceleration that actually works somewhat as expected in LINUX, you need a relatively recent (but not TOO recent) graphics accelerator card and a popular distro such as Ubuntu / Linux Mint so that you have access to precompiled proprietary drivers (and an automated installer) that have actually been tested with that distribution (and still may break things when you install them even after they have passed testing). Mileage will vary on other distros but you will likely need the most recent release of the OS in order to get acceleration working without tons of effort. You will still need to use a proprietary driver if you intend to do anything more advanced than rendering 2d effects, and the desktop environment may impact performance if gl effects are enabled.
If you manage to avoid breaking Xorg after you have installed the proprietary drivers, you will still find that performance is lagging behind equivalent setups in Windows, and rendering issues may appear in certain games that will not be resolved for at least one or more driver releases, typically not included with that particular distribution's release. This will force you to either upgrade to the alpha/beta/testing version of that distro or else try to compile your own proprietary drivers, either scenario including a significant amount of additional risk to your environment and potentially costing hours of effort to resolve.
God help you if you have a laptop with a hybrid intel/nVidia GPU system that is designed to use the intel GPU for common 2D tasks and the nVidia GPU for gaming or other high performance 3d rendering tasks in an effort to offer the best of both worlds (good battery life and high performance) which is an absolutely nightmare to get working correctly in LINUX.
God help you if you are dealing with EFI or UEFI.
These are some of the reasons why I bought a used Mac and stopped using LINUX as my primary OS.