Good day,
The following link should provide more information, but please keep in mind that this is not an absolute recommendation, but rather, the numbers depend in your specific environment.
The rule-of-thumb recommendation for oversubscription is 20:1 for access ports on the access-to-distribution uplink. The recommendation is 4:1 for the distribution-to-core links. In the data center, you may need a 1:1 ratio.
Oversubscription and QoS
https://www.cisco.com/c/en/us/td/docs/solutions/Enterprise/Campus/HA_campus_DG/hacampusdg.html#wp1108620
Hope this helps.
Eduardo.
