All Wallet Upgrade Locations - The Legend of Zelda: Ocarina of Time Remake Guide - IGN

Your Wallet determines how many Rupees you can carry at once in The Legend of Zelda: Ocarina of Time Remake. You can carry 200 Rupees by default, but that amount can be quickly upgraded to 500 then 1000 by tracking down Gold Skulltulas , as all wallet upgrades are found in the Skulltula House in Kakariko Village.

See IGN's guide to Wallets in Ocarina of Time below:

The Adult's Wallet is the first wallet upgrade. It increases your wallet capacity to 500 Rupees. You unlock this upgrade by speaking to the Cursed Rich Man in the Skulltula House after obtaining 10 Gold Skulltula Tokens.

The Giant's Wallet is the second wallet upgrade. It increases your wallet capacity to 1000 Rupees. You unlock this upgrade by speaking to the Cursed Rich Man in the Skulltula House after obtaining 30 Gold Skulltula Tokens.