My server has a smidge over 100 users. Mostly using pop3 to access accounts and about 20 use the web interface. At this very moment the servers using 2395MB of RAM (78%).
Running top shows JAVA using 48%, mysql 7.6%, clamd 4.3%, and about 11 amavisd processes using 1.7 - 2.1% each.
Hope that gives you some idea.
Satisfy the official system requirements and you should be ok.
http://www.zimbra.com/pdf/Zimbra%20C...quirements.pdf