Well, each monitor will require an input, so your videocard would have to have enough outputs to connect to the three. Then, if you are spreading the game across three monitors as if it was one large image, you are tripling the workload. So if you are using three 1080p monitors, you need a card powerful enough to handle that workload.
1920x1080 is a bit over 2 million pixels. So once you chosen your three monitors then calculate the total pixels and that'll give you an idea of the level of card you'd need. For comparison, 4k is over 8 million pixels.