The Shulchan Aruch OC (648:2) writes
אתרוג שניקב נקב מפולש כל שהוא פסול ושאינו מפולש אם היה כאיסר פסול ואם חסר כל שהוא פסול ויש אומרים דגם בנקב מפולש בעינן חסרון משהו ושאינו מפולש בחסרון כאיסר - An etrog that has a puncture of any size that goes through its entirety is invalid. If it does not go through but is the size of an issar [coin], it is invalid. If it is missing any amount, it is invalid. Some say that with a puncture that goes through we require some to be missing and with one that does not go through we require it to be missing an issar's worth.
What is the halachic shiur/size of an issar coin nowadays?
Note: The Rambam Shekalim (1:3) poskins
וּמִשְׁקַל הָאִיסָר אַרְבַּע שְׂעוֹרוֹת - the weight of an issar is four barley grains
Although I'm not sure if it's referring to the same coin, Wikipedia says in the section on Biblical coins:
"Issar" (pl. issarim) - a Roman copper coin (As) - 177 mg (2.732 troy grains)
...but I don't know what that measure means today.