Should the toilet flange be even with the tiled floor or recessed below or set on top of the floor?

Hi Moosemen2008:

Technically, the closet flange should set on top of the finished floor. This gives best overall job.

The flange is also considered acceptable if it sets FLUSH with the finished floor... but there can be issues if the flange is crooked or the floor is crooked.

Finally, if the flange sets below the finished floor then you can either install closet flange extension flanges (see pictures) or worst case a double-thick wax gasket.

Any of these result in a job that is acceptable, professionally speaking... ;)

Let me know if you have any questions...

MARK