Do you count neutrals and grounds in conduit fill calculations?

Neutrals and grounds both count in conduit fill. Fill is geometry; anything occupying space in the pipe occupies space, insulated or bare, current-carrying or not.

The place they stop counting is the other calculation, ampacity derating. There, equipment grounds never count, and neutrals count only when they genuinely carry current, as in the shared neutral of certain multiwire or harmonic-heavy circuits.

Bare grounds use their own dimension tables in Chapter 9 for the fill math.

Keeping the two calculations separate is the skill: a raceway can be fine on fill and fail derating, or the reverse, and each mistake produces a different bad day.

The multiconductor fill calculator runs fill and derating together and shows which one binds.