Ignoring the base SQL that the group by is working on, when presented to the GROUP BY operation itself, the complexity is just O(n) since the data is scanned per-row and aggregated in one pass. It scales linearly to n (the size of the dataset).
When Group By is added to a complex query the equation changes, O(n) becomes the upper bound that the Group By adds to the overall equation; it could be less if the inner complex query is such that in the resolution of the base query, the data is already sorted.
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