It is well known that photoacoustic tomography (PAT) can circumvent the photon scattering problem in optical imaging and achieve high-contrast and high-resolution imaging at centimeter depths. However, after two decades of development, the long-standing question of the imaging depth limit of PAT in biological tissues remains unclear. Here we propose a numerical framework for evaluating the imaging depth limit of PAT in the visible and the first near-infrared windows. The established framework simulates the physical process of PAT and consists of seven modules, including tissue modelling, photon transportation, photon to ultrasound conversion, sound field propagation, signal reception, image reconstruction, and imaging depth evaluation. The framework can simulate the imaging depth limits in general tissues, such as the human breast, the human abdomen-liver tissues, and the rodent whole body and provide accurate evaluation results. The study elucidates the fundamental imaging depth limit of PAT in biological tissues and can provide useful guidance for practical experiments.