Each Google Spreadsheet has a limit of 400,000 cells, with a maximum of 256 columns per sheet. There are also other limitations:

  • Number of Formulas: 40,000 cells containing formulas
  • Number of Tabs: 200 sheets per workbook
  • GoogleFinance formulas: 1,000 GoogleFinance formulas
  • GoogleLookup formulas: 1,000 GoogleLookup formulas
  • ImportRange formulas: 50 cross-workbook reference formulas
  • ImportData, ImportHtml, ImportFeed, or ImportXml formulas: 50 functions for external data