The number of tabs that Google Chrome can open is dependent on the RAM of the computer. If the computer has more RAM, more tabs can be opened.
It can become difficult to view the New Tab button when more than 10 tabs are open, but new tabs can still be opened using the "Control + T" keyboard shortcut. Over 1,000 tabs have been reported to be opened at one time.
As a general rule, it is advisable to avoid having more than nine tabs open at any time. In addition to slowing down the performance of the computer, it is difficult to discern between the different tabs because only the "favicons" can be viewed when that many tabs are open. Using the "browser history" function is one alternative to opening multiple tabs.