Below SharePoint Online limits apply to all plans:
Items & Files : List-> 30 millions items & Library-> 30 millions files\Folders Views can have upto 12 lookup columns, file name character should be less than 400 character
Sub-Site: 2 thousand per site collection
File Size: 15 GB per file, 250 MB attachment for list item
Managed Metadata Term Store (database): 200000 terms, 1000 global term sets, 1000 groups
Users: 2 million per site collection
SharePoint groups: A user can belong to 5,000 groups, and each group can have up to 5,000 users. You can have up to 10,000 groups per site collection
Versions: 5,000 major versions and 511 minor versions
Sync: For optimum performance no more than 100,000 files in a single OneDrive or team site library. If you use the previous OneDrive for Business sync client (Groove.exe), the sync limit per library is 5,000 items