Sorry for the delay in receiving a response! As far as I know, there is not a limit from Tableau to Excel. However, there is a limit in the number of rows (65,535) from Excel to Tableau.
This is a Microsoft question easily found in a web search:
100,000+ rows is easily handled by Excel.
The 65K row limit applies to Excel 2003 files and earlier, I believe.
I think it's something like 1 048 000 rows...atleast I have imported more than 1million rows
edit. So just like Toby said