The tension on the tyre sidewall increases with tyre size (like PeeJay said), as well as acting in a more outwards direction.
If you use a 23 mm tyre at 105 psi and swap to a 25 mm tyre, if you keep the same pressure the tension increases to 25/23 times the previous value, or if you want to keep the same tension, you've got to reduce the pressure to 23/25*105 = 97 psi.
If a rim manufacturer quotes a maximum pressure, hopefully they will also give a tyre size and you can re-factor the value for a different tyre. Be a bit cautious if the size is very much bigger, due to the more outwards load direction.
If you want to factor in the change in load direction, you could assume that a 28 mm tyre makes a 28mm circle that sits on the rim flanges and do some geometry, but I'd probably fit the tyre and measure the angle between rim and sidewall (which would also give a real rather than nominal tyre size).