We consider harmonic functions of polynomial growth of some order $d$ on Cayley graphs of groups of polynomial volume growth of order $D$ w.r.t. the word metric and prove the optimal estimate for the dimension of the space of such harmonic functions. More precisely, the dimension of this space of harmonic functions is at most of order $d^{D-1}$. As in the already known Riemannian case, this estimate is polynomial in the growth degree. More generally, our techniques also apply to graphs roughly isometric to Cayley graphs of groups of polynomial volume growth.