It all depends. My answer is "as much as you need and as much as you want." This is ultimately your story. You can take as long or as little to set it up as you want. I've had some stories where I'm in the action within 500 words and others where it took 50,000 words to get to the real juicy parts. But those were the stories I wanted to tell. But if you want a slightly more in-depth answer, ask yourself the following questions.
Who is fucking?
Where are they fucking?
When are they fucking?
Why are they fucking?
You only need to answer 2 to have the beginnings of a story, but all 4 need answered before the end of the story. How they're fucking is part of the story itself, so that will be answered later.
I'll give two examples from stories of mine over at the sister site RavishU. In one story Trick and Treat, I spent about 1000-1500 words setting up the premise, explaining the characters, and getting to the pre-sex and sex. In Pharma, it took me 11 chapters to get to the first sex scenes, and until chapter 16 until the first graphic ones, and the next chapter before I had the first original in-depth sex scenes with characters original to that story. At an average of 3-4k words per chapter, I had to be at least 50-60k words deep just in the backstory. But I also like to make the action worthwhile, at least a 2:1 ratio of sexy chapters to non-sexy chapters by the time it's all said and done. In that story I'm currently writing chapter 62, which is 8 chapters into a weekend long gangbang and those 8 chapters cover maybe 5-6 hours. I still have another 30-36 hours left just with that one setting. The last 40k words have been hardcore sex. And that story is part of an overarching universe including another 50 or so narrative chapters, a few feature length screenplays, and one tv-season long screenplay.
Brevity and I barely text, let alone speak.