Why Base64 makes attachments bigger
Email was built for text, so attachments are converted to Base64: every 3 bytes of your file become 4 text characters. That alone adds 33%. The encoded text is then broken into lines of 76 characters, each ending in a line break, and the message carries headers on top. Together that is about 37%, which is why this checker compares the encoded size, not the size on your disk, with each provider's limit.