I know it depends on a lot of factors, but considering the following figures:

62 modules
90% of visitors are not logged in
Dual Intel Xeon 2.10 Ghz
64GB Ram

Thanks for your comments!

Comments

VM’s picture

Personally, I'd benchmark with 50K dummy terms.

Discussions such as http://drupal.stackexchange.com/questions/54680/taxonomy-too-many-tags indicates terms as high as 140K

Jaypan’s picture

It depends on what you mean by 'handle'. The database will allow you to enter 50,000 terms without any issues. You may run into issues depending on how those terms are used however.