This will vary, to a great deal from one installation to another. A simple call from one internal extension to another, if the call audio does not pass through the PBX, puts very little load as compared to, perhaps, a trunk call, one where the audio is forced to pass through the PBX, or, transcoding is involved. Recording of calls, or use of voicemail, and extensive use of features such as IVR's and queues could also affect performance in varying degrees. Unless you are attempting to run 3CX on a "budget" system, then I would think that most recent model, decent quality, servers, or high ender PC's shouldn't have a problem. if you have a specific hardware configuration in mind, post the details and you will no doubt get some comments.
If you provided more information on the set-up in question (extension, trunk details), then someone with something similar, might be able to provide the load figures, that they have experienced.