For the best ergonomics, flow and function in the bathroom, a wall-mounted toilet paper holder should be mounted so that its center is 26 inches from the floor. This height is appropriate for both standard and handicapped toilets.
It is also advised to place the toilet paper holder on the wall in front of the toilet. The distance from the front edge of the toilet to the toilet paper holder should be 8 to 12 inches. In households with taller individuals or without children, 10 to 12 inches is acceptable. A freestanding toilet paper dispenser should be considered if the ideal measurements cannot be achieved with a wall-mounted holder.