Column limits in SharePoint 2013

SharePoint Server 2013 data is stored in SQL Server tables. To allow for the maximum number of possible columns in a SharePoint list, SharePoint Server 2013 will create several rows in the database when data will not fit on a single row. This is called row wrapping.
Each time that a row is wrapped in SQL Server, an additional query load is put on the server when that item is queried because a SQL join must be included in the query. To prevent too much load, by default a maximum of six SQL Server rows are allowed for a SharePoint item. This limit leads to a particular limitation on the number of columns of each type that can be included in a SharePoint list. The following table describes the limits for each column type.
The row wrapping parameter can be increased beyond six, but this may result in too much load on the server. Performance testing is recommended before exceeding this limit.

Each column type has a size value listed in bytes. The sum of all columns in a SharePoint list cannot exceed 8,000 bytes. Depending on column usage, users can reach the 8,000 byte limitation before reaching the six-row row wrapping limitation.

Limit	Maximum value	Limit type	Size per column	Notes
Single line of text	276	Threshold	28 bytes	SQL Server row wrapping occurs after each 64 columns in a SharePoint list. The default row wrapping value of six allows for a maximum of 384 Single line of text columns per SharePoint list (6 * 64 = 384). However, because the limit per SharePoint list item is 8,000 bytes, of which 256 bytes are reserved for built-in SharePoint columns, the actual limit is 276 Single line of text columns.
Multiple Lines of Text	192	Threshold	28 bytes	SQL Server row wrapping occurs after each 32 columns in a SharePoint list. The default row wrapping value of six allows for a maximum of 192 Multiple lines of text columns per SharePoint list (6 * 32 = 192).
Choice	276	Threshold	28 bytes	SQL Server row wrapping occurs after each 64 columns in a SharePoint list. The default row wrapping value of 6 allows for a maximum of 384 Choice columns per SharePoint list (6 * 64 = 384); ); however because the limit per SharePoint list item is 8,000 bytes, of which 256 bytes are reserved for built-in SharePoint columns, the actual limit should be 276 Choice columns.
Number	72	Threshold	12 bytes	SQL Server row wrapping occurs after each 12 columns in a SharePoint list. The default row wrapping value of six allows for a maximum of 72 Number columns per SharePoint list (6 * 12 = 72).
Currency	72	Threshold	12 bytes	SQL Server row wrapping occurs after each 12 columns in a SharePoint list. The default row wrapping value of six allows for a maximum of 72 Currency columns per SharePoint list (6 * 12 = 72).
Date and Time	48	Threshold	12 bytes	SQL Server row wrapping occurs after each eight columns in a SharePoint list. The default row wrapping value of six allows for a maximum of 48 Date and Time columns per SharePoint list (6 * 8 = 48).
Lookup	96	Threshold	4 bytes	SQL Server row wrapping occurs after each 16 columns in a SharePoint list. The default row wrapping value of six allows for a maximum of 96 single value Lookup columns per SharePoint list (6 * 16 = 96).
Yes / No	96	Threshold	5 bytes	SQL Server row wrapping occurs after each 16 columns in a SharePoint list. The default row wrapping value of six allows for a maximum of 96 Yes / No columns per SharePoint list (6 * 16 = 96).
Person or group	96	Threshold	4 bytes	SQL Server row wrapping occurs after each 16 columns in a SharePoint list. The default row wrapping value of six allows for a maximum of 96 Person or Group columns per SharePoint list (6 * 16 = 96).
Hyperlink or picture	138	Threshold	56 bytes	SQL Server row wrapping occurs after each 32 columns in a SharePoint list. The default row wrapping value of six allows for a maximum of 192 Hyperlink or Picture columns per SharePoint list (6 * 32 = 192) ); however because the limit per SharePoint list item is 8,000 bytes, of which 256 bytes are reserved for built-in SharePoint columns, the actual limit should be 138 Hyperlink or Picture columns.
Calculated	48	Threshold	28 bytes	SQL Server row wrapping occurs after each eight columns in a SharePoint list. The default row wrapping value of six allows for a maximum of 48 Calculated columns per SharePoint list (6 * 8 = 48).
GUID	6	Threshold	20 bytes	SQL Server row wrapping occurs after each column in a SharePoint list. The default row wrapping value of six allows for a maximum of 6 GUID columns per SharePoint list (6 * 1 = 6).
Int	96	Threshold	4 bytes	SQL Server row wrapping occurs after each 16 columns in a SharePoint list. The default row wrapping value of six allows for a maximum of 96 Int columns per SharePoint list (6 * 16 = 96).
Managed metadata	94	Threshold	40 bytes for the first, 32 bytes for each subsequent	The first Managed Metadata field added to a list is allocated four columns: A lookup field for the actual tag A hidden text field for the string value A lookup field for the catch all A lookup field for spillover of the catch all Each subsequent Managed Metadata field added to a list adds two more columns: A lookup field for the actual tag A hidden text field for the string value The maximum number of columns of Managed Metadata is calculated as (14 + (16 * (n-1))) where n is the row mapping value (default of 6).