The following virtual hardware limits for guests have been tested. We ensure host and VMs install and work successfully, even when reaching the limits and there are no major performance regressions (CPU, memory, disk, network) since the last release (SUSE Linux Enterprise Server 11 SP1).
Max. Guest RAM Size --- 512 GB
Max. Virtual CPUs per Guest --- 64
Max. Virtual Network Devices per Guest --- 8
Max. Block Devices per Guest --- 4 emulated (IDE), 20 para-virtual (using virtio-blk)
Max. Number of VM Guests per VM Host Server --- Limit is defined as the total number of virtual CPUs in all guests being no greater than 8 times the number of CPU cores in the host
for more limitations of KVm please refer this document link