304 or 320MB is a better and also sufficient size (bigger than 300MB, because there are installers/distributions out there that demand at least that size - for whatever reason, because there is no technical one AFAIK…). This way you are set for the future and this is why I recommed this size.
Practical examples concerning the "necessary" size of an EFI partition:
- Not even 90MB of the EFI partition would be used for 15 different systems including Windows ("secure boot" disabled).
- If one installs Windows first on a disk and lets Windows do the partitioning, as many people do, the EFI partition would be 100MB. This is more than sufficiant for a simple dual-boot installation with Linux (letting the installers/distributions aside that demand 300MB as mentioned above).





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