Unitized regenerative fuel cells (URFCs) convert electrical energy to chemical bonds in hydrogen during charge and convert chemical energy to output electricity during discharge, offering a promising solution to long-term energy storage. Recent studies indicate that the round-trip-voltaic efficiency (RTE) and longevity of URFCs are limited by complex mass transport during charging and discharging. Here, we first investigate how different porous transport layer (PTL) structures can impact URFC performance. The preferred PTL has a low tortuosity and high porosity, leading to a high RTE above 50% at 1 A/cm2 using Nafion 212. Moreover, thicker membranes, such as Solvay 90, are required to ensure mechanical stability and minimize H2 crossover when operating under high differential pressure. Although this assembly inevitably leads to a higher ohmic loss, the RTE can be improved by further tailoring the electrode structures to facilitate mass transport by using supported catalyst, which still achieves over 50% RTEs at 1 A/cm2. Optimization of porous structure to mitigate mass transport resistance with appropriate materials down selection considering practical application requirements can be a key design principle for achieving high-performing URFCs.