Each mailbox has a quota of 2 GB or 100,000 e-mails. However, no single e-mail can be larger than 100 MB.
An e-mail is made up of the e-mail text and an encoded version of any binary attachments. As such an image file in JPEG format is encoded to base64, this new encoded version of the JPEG takes up more space than the actual JPEG file, due to the encoding procedures. Because of the base64 encoding an e-mail may be limited to a size closer to 70MB.
Please note: There is a combined mailbox limit of 25 GB per package.