If you want to get technical, no.
The "thermic effect" of food differs by macronutrient.
Protein has the highest thermic effect, at about 25%
Carbs are next, at about 10-20%
Fat is lowest, at about 3%
So, for 100 calories ingested, you'd burn:
25 if Protein, leaving 75
15 if Carbs, leaving 85
3 if Fat, leaving 97