For preliminary design only; verify with the adopted code edition and the authority having jurisdiction.
IPC 2021 Table 403.1: 100 occupants, 50 percent female
| Fixture | Male | Female | Total | Basis |
|---|---|---|---|---|
| Water closets | 2 | 2 | 4 | Ratio per sex, fractions rounded up (403.1.1) |
| Urinals that may replace male water closets (up to) | 1 | 50 percent of male water closets (424.2) | ||
| Lavatories | 2 | 2 | 4 | Ratio per sex, fractions rounded up (403.1.1) |
| Bathtubs or showers | 0 | Not required by Table 403.1 | ||
| Drinking fountains | 1 | Total occupant load, rounded up. Provide not fewer than two (one for wheelchair users, one for standing persons) or one unit with both spouts (410.3.1) | ||
| Service sinks | 1 | Table 403.1 "Other" | ||
| Kitchen sinks | 0 | Residential dwelling units only | ||
| Automatic clothes washer connections | 0 | Residential dwelling units only |
Source: IPC 2021 Table 403.1 and Sections 403.1.1 to 403.3, 410, 424.2; IBC 2021 Table 2902.1 and Section 1110.2.1. The 2024 editions reorganised the institutional rows and are not covered.
How many toilets does a building need? The International Plumbing Code answers with a ratio for each occupancy, applied to the occupant load of each sex and rounded up. This plumbing fixture calculator applies IPC 2021 Table 403.1, the same table printed as IBC 2021 Table 2902.1, together with its rounding rule and the separate facility exceptions, for one occupancy or several. It is free, there is no sign up, and it runs in your browser: nothing you enter is sent to a server.
The import works across pages and tabs. When the occupant load calculator has a total, this tool shows it next to the button with its occupancy group. For Groups B, E, F, M and S the matching classification is set for you; for the other groups, which have several rows in Table 403.1, the tool asks you to check the classification.
A worked example: an office of 120 occupants. That is 60 of each sex. Water closets are 50 ÷ 25 + 10 ÷ 50 = 2.2, so 3 for men and 3 for women, 6 in total. Lavatories are 60 ÷ 40 = 1.5, so 2 and 2, 4 in total. Drinking fountains are 120 ÷ 100 = 1.2, so 2. One service sink. Up to one of the three male water closets may be a urinal.

Table 403.1 sets the minimum number of plumbing fixtures for each occupancy. The IBC prints the same table as Table 2902.1 in Chapter 29, Plumbing Systems. The calculator holds all 27 rows; these are the common ones.
| Classification | Water closets | Lavatories | Drinking fountains |
|---|---|---|---|
| B Business: offices, banks | 1 per 25 for the first 50, then 1 per 50 | 1 per 40 for the first 80, then 1 per 80 | 1 per 100 |
| A-2 Restaurants, banquet halls, food courts | 1 per 75 | 1 per 200 | 1 per 500 |
| A-2 Nightclubs, bars, taverns | 1 per 40 | 1 per 75 | 1 per 500 |
| A-1 Theaters | male 1 per 125, female 1 per 65 | 1 per 200 | 1 per 500 |
| A-3 Places of worship | male 1 per 150, female 1 per 75 | 1 per 200 | 1 per 1,000 |
| E Educational facilities | 1 per 50 | 1 per 50 | 1 per 100 |
| M Retail stores, shops, markets | 1 per 500 | 1 per 750 | 1 per 1,000 |
| F Factory and industrial | 1 per 100 | 1 per 100 | 1 per 400 |
| S Storage, warehouses | 1 per 100 | 1 per 100 | 1 per 1,000 |
All of these rows also need one service sink. Residential rows work per unit: an apartment house needs one water closet, one lavatory, one bathtub or shower and one kitchen sink per dwelling unit, plus one automatic clothes washer connection per 20 dwelling units.
The IPC and IBC tables differ in two cells, and the tool uses the IPC value in both. For care recipients in hospitals and nursing homes, the IPC asks for one service sink per floor; the other requirements of those buildings are covered in our article on healthcare facility design standards. For one and two family dwellings, the IPC asks for one lavatory per dwelling unit where the IBC prints 1 per 10; the tool says so in the row note.
Section 403.1.1 is the rule that saves fixtures in mixed buildings. You do not round each occupancy and then add; you add the fractions and round once.
Take a restaurant of 180 with an office of 40 in the same building. The restaurant gives 90 per sex at 1 per 75: 1.2 water closets each. The office gives 20 per sex at 1 per 25: 0.8 each. Rounded separately that would be 2 + 1 = 3 per sex. Added first, 1.2 + 0.8 = 2.0, so the calculator gives 2 per sex, 4 in total. The same applies to lavatories (0.45 + 0.5 = 0.95, so 1 per sex) and to drinking fountains.

The opposite case matters too. Two rows of the same classification, such as an office on the ground floor and another on the first floor, are combined into one load before the ratio is applied. Two offices of 100 give 6 water closets in total, not 8, because the “first 50” step only happens once.
The toilet room setting changes how the load is counted.

Two more rules show up as warnings. Where each sex needs only one water closet, two family or assisted-use toilet rooms may serve as the separate facilities (403.2.1). And where assembly and mercantile occupancies need 6 or more water closets in total, IBC 1110.2.1 asks for an accessible family or assisted-use toilet room. For room layouts and clearances, see our guide to minimum bathroom size, and for the clear opening of toilet room doors, standard door sizes.
Section 403.2 requires separate facilities for each sex, with exceptions that the calculator checks for you.
The mercantile and business exceptions are only applied when every row is of that classification, so a small shop inside a larger mixed building does not trigger them.
As the tool notes: for preliminary design only; verify with the adopted code edition and the authority having jurisdiction.
The model text of the code is published by the ICC: 2021 International Plumbing Code.
One water closet per 25 of each sex for the first 50, then one per 50 for the remainder. Lavatories are one per 40 for the first 80, then one per 80. An office of 100 occupants needs 2 water closets and 2 lavatories for each sex.
Yes, by default (403.1.1). A different split needs approved statistical data under Exception 1, and the tool reminds you of that when you change it.
Yes. Any fraction means one more fixture. For mixed occupancies, the fractions of all the occupancies are added first and the sum is rounded up.
When the total occupant load is 15 or fewer, in a mercantile occupancy of 100 or fewer, or in a business occupancy of 25 or fewer (403.2). Single-user rooms and all gender rooms with full height privacy at the water closets are also accepted.
Up to 67 percent of the male water closets in assembly and educational occupancies, and up to 50 percent in the others (424.2).
From the building code, IBC Section 1004. Work it out with the occupant load calculator and import the total here with one click.
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