There are three things to consider here:
- There are different SD versions that support different capacities (see https://www.sdcard.org/consumers/choices/):
- SD - 4GB2GB
- SDHC - 32GB
- SDXC - 2TB
- Most filesystems are limited in their size. You need to pick a filesystem that is capable of using the entire size of the SD card. Which one you chose is also dependent on the environment you will be using it in. Some common choices for high capacity filesystems include:
- FAT32 - 2TB
- exFAT - 512TB
- NTFS - 264 clusters (multiples of 512 bytes)
- Most filesystems have a limit on the size of any one individual file:
- FAT32 - 4GB
- exFAT - 512TB
- NTFS - 16EB