What is the actual maximum tx / sec that NEM can handle?

While reading the forum, I saw numbers like 4000 tx/sec, 1000 tx/sec but I think that these numbers referred to future catapult version. Recently reading technical whitepaper on page 16 it is written:

Each NEM block can contain up to 120 transactions.

Knowing that each block is created in ~1min, it means that NEM can handle maximum 2tx/sec which is significantly lower than BTC with its 7tx/sec.

So what is the current maximum number of tx/sec that NEM can handle?

That is the current maximum.
What you need to understand is that this is a completely arbitrary limit. It’s set that way because that’s the number that makes ense right now. There aren’t many tx to be precossed and lower tx means less for nodes to deal with which is why you can currently run a node an raspi if you want to. The limit could be doubled or trippled tomorrow but then only the stronger nodes would survive as the smaller ones simply don’t have the ressource to deal with that kind of load.
Since nem has the supernode programm, those nodes could take more but there is simply no need to raise it as of yet. But when the need arises it’s just one release and a hardfork to increase it.

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Thanks for the answer. As far as I understood from the paper, hard-fork in NEM is super easy because super-nodes are super-financially motivated to have updated version. Because in BTC world the phrase:

just one release and a hardfork

would already be enough to scare half of the users.

BTW, do you know whether NEM has something like merkle root for transactions in the block? Have not seen anything like that in the reference.

Not 100% sure how the hash for a block is built in nem. I’d assume a merke is being used to “collect” the tx but honstly I’m not sure.