Unknown to me, but something useful to know is that there is something smaller than microplastics called nanoplastics. The distinguishing factor is that nanoplastics are particles smaller than 1 micron, while microplastics are particles between 1 micron and around 5 millimeters. As your other respondent notes, at some point you're talking about single molecules. As plastics is an entire category and not a single thing, there's no one size where that happens, but some polymers have chains that are as little as 0.01 (1/100th of a) micron in size.

As far as I am aware, we have yet to have effective, replicable research on what if any biointeractions exist with nanoplastic particles, including single polymer chains.