For Fish only tanks, whatever is enough to avoid dead spots will do. The fish don't care too much. For Soft corals somewhere around 20-30x is suggested. For LPS, aim for 30-40x. For SPS, at least 40x or more.
In my 120DT (mixed, mostly SPS, the flow tops out at 80 or 90x, with a minimum of 40 or 50x. I don't include the return pump when figuring it out.
In any case, the more random and chaotic it is the better off your system will be. I have a total of 5 wavekaers (powerheads) in my DT. 2 x 250 gyres and 2 x 1500gph koralias on the back glass and a 850gph koralia on one side in back to blow out behind the rocks. All are on controllers so that the speed and direction of flow in constantly changing.
So. for a 40 breeder mixed reef, you should shoot for at least 1600 gph in tank circulation.
hth!