
Best Scandinavian Toilets (2026)
ToiletsClean, low-profile silhouettes with real MaP-verified flush performance and efficient dual-flush water use, sized for a minimalist Nordic bathroom without sacrificing function.
Read the guideEverything homeowners, landlords, contractors, and plumbers need to know about New York's mandatory water-efficiency standards for toilets -- including GPF limits, required certifications, rebate programs, and which models actually comply.
Research updated June 2026.
New York State prohibits selling or installing toilets that exceed 1.6 GPF, and New York City goes further, requiring 1.28 GPF or less for most new construction and replacement projects since 2017. EPA WaterSense certification is the fastest way to confirm compliance, and several rebate programs can offset the cost of upgrading.
New York State law limits toilet water consumption to a maximum of 1.6 gallons per flush (GPF) for all toilets sold or installed in the state, in line with federal Energy Policy Act standards in effect since 1994. For new residential construction and replacement installations in many jurisdictions, the effective standard has tightened further: New York City's Plumbing Code and various county-level amendments require 1.28 GPF high-efficiency toilets (HETs) in most new or replacement scenarios. No toilet manufactured after 1994 may legally be sold or installed anywhere in New York that exceeds 1.6 GPF.
When most people ask about "New York toilet laws," they are really asking about two overlapping layers of regulation: the statewide standard that mirrors federal law, and the additional local requirements that New York City and some counties have layered on top. Understanding both layers is essential before you buy, install, or replace any toilet in New York.
The federal Energy Policy Act of 1992 established 1.6 GPF as the national maximum for tank-type gravity-flush toilets sold in the United States, effective for residential toilets in 1994 and commercial toilets in 1997. New York State incorporated this limit into its own plumbing code, so any toilet exceeding 1.6 GPF is simply not legal for sale or installation anywhere in the state -- regardless of whether it is a new build or a replacement unit.
The 1.6 GPF federal standard was a major milestone, but it was essentially the floor, not the ceiling. New York City moved the floor to 1.28 GPF for most applications over a decade ago. Homeowners who install a 1.6 GPF toilet thinking they are being "efficient" may actually be out of compliance with current NYC rules and are almost certainly leaving money on the table in wasted water costs.
The New York City Plumbing Code (NYCPC), through Local Law 84 and subsequent amendments, requires that all new toilet installations -- including replacement of existing fixtures -- use high-efficiency toilets rated at 1.28 GPF or less. This threshold aligns with the EPA WaterSense specification, meaning any EPA WaterSense-labeled toilet automatically satisfies the city's efficiency mandate. Pressure-assisted toilets are subject to the same GPF limits as gravity-fed models under the current code.
New York City's requirements effectively create a two-tier system. The state permits 1.6 GPF; the city mandates 1.28 GPF or better for installations that fall under the plumbing code's permit requirements. In practical terms, this covers:
The 1.28 GPF limit is tied directly to New York City's broader water-conservation goals. The city has reduced per-capita water consumption dramatically over the past three decades, from roughly 200 gallons per person per day in the 1980s to under 100 gallons per person per day today. Toilet replacement programs have been one of the most impactful levers in that reduction.
| Jurisdiction / Scenario | Max GPF Allowed | EPA WaterSense Required? | Notes |
|---|---|---|---|
| New York State (all areas) | 1.6 GPF | No (recommended) | Minimum floor statewide; mirrors federal EPAct standard |
| New York City (new/replacement) | 1.28 GPF | Effectively yes | NYCPC requirement; WaterSense label = automatic compliance |
| NYC DEP Toilet Rebate Program | 1.28 GPF or less | Yes (required for rebate) | Must be on NYC DEP approved product list |
| NYC Local Law 97 Buildings | 1.28 GPF or less | Yes | Part of broader building carbon and water benchmarking |
| Upstate NY (varies by county) | 1.6 GPF (state minimum) | No (check locally) | Some municipalities adopt stricter local codes |
| Dual-flush toilets (full flush) | 1.6 GPF (state) / 1.28 GPF (NYC) | Varies | WaterSense-certified dual-flush uses combined average |
Any toilet with a maximum flush volume of 1.28 GPF carrying an EPA WaterSense label is legal in all New York jurisdictions, including New York City. In the rest of the state outside of NYC, toilets up to 1.6 GPF remain legal for replacement installations. The simplest compliance check is to look for the EPA WaterSense label -- every certified model has been independently tested and verified to meet the 1.28 GPF threshold while also achieving a MaP flush-test score of at least 350 grams.
The following models represent well-established, widely available options that meet New York's strictest tier (1.28 GPF or below) and carry EPA WaterSense certification. All have MaP scores documented through independent MaP flush testing.
The TOTO Drake II earns its reputation as one of the most consistently high-performing WaterSense-certified toilets on the market, combining G-Max flushing technology with a 1.28 GPF rating that satisfies both NYC and statewide requirements outright.
Published specifications confirm the Drake II uses a 3-inch flush valve and a large 2-1/8-inch fully glazed trapway, both of which contribute to its top MaP score. The G-Max flushing system generates strong siphonic action with minimal water, which is exactly the engineering challenge that 1.28 GPF demands.
Aggregated owner reviews frequently highlight clog resistance as the standout real-world benefit. Owners upgrading from older 3.5 GPF or 1.6 GPF toilets consistently report that the Drake II clears waste just as effectively -- or more so -- despite using 20% less water per flush.
The Drake II has appeared on the NYC DEP's approved toilet list for years and remains one of the most-specified models in NYC renovation projects. Its track record and consistently available parts make it a low-risk compliance choice for landlords managing multiple units.

The TOTO Aquia IV delivers dual-flush technology rated at 0.8 GPF for liquid waste and 1.28 GPF for solid waste -- both thresholds legal in every New York jurisdiction -- while carrying EPA WaterSense certification based on a combined flush average well under 1.28 GPF.
The Aquia IV updated the original Aquia line with a fully skirted design and CEFIONTECT ion-barrier glaze, reducing the surface texture at the microscopic level so waste and mineral deposits have fewer places to cling. This matters in New York City where hard water from the Catskill reservoir system deposits minerals at higher rates than soft-water markets.
For New York City households or multi-family operators looking to earn the maximum NYC DEP rebate and reduce ongoing water bills, the Aquia IV's lower average flush volume makes it worth the slightly reduced MaP ceiling compared to single-flush models.
The Aquia IV consistently appears on the NYC DEP's approved HET product list. Multi-family building operators have found the dual-flush configuration reduces metered water consumption by a measurable margin beyond what a 1.28 GPF single-flush achieves, which matters at scale across dozens of units.

The American Standard Cadet 3 FloWise hits 1.28 GPF compliance at a lower entry cost than the TOTO lineup, with an EverClean antimicrobial surface and a published MaP score that confirms reliable performance at the 1.28 GPF threshold.
American Standard publishes complete WaterSense certification data and MaP test results for the Cadet 3 FloWise, making it straightforward to confirm compliance for permit applications. The EverClean surface is a meaningful durability feature for high-traffic or rental properties where cleaning frequency matters.
For landlords replacing multiple toilets across a building, the lower per-unit cost of the Cadet 3 FloWise can produce substantial savings while still qualifying every unit for NYC DEP rebates -- a combination that shortens the net payback period considerably.
American Standard's EverClean porcelain coating genuinely reduces surface staining in hard-water environments. For rental units where cleaning is done infrequently, this specification detail pays dividends over years of use.
Kohler's Highline Arc delivers the same trusted Class Five flushing technology the brand is known for, packaged in a 1.28 GPF configuration that satisfies New York City code and qualifies for the NYC DEP rebate program.
The Highline Arc's 1.28 GPF Class Five system uses a direct-fed 3.25-inch flush valve and a fully glazed trapway measuring 2-1/8 inches at its narrowest. Published MaP testing results confirm consistent 1,000 g performance, matching the TOTO Drake II at the top of the MaP scale.
Aggregated owner feedback indicates the Highline line has extremely reliable hardware that holds up well in high-use scenarios. Kohler's parts distribution through hardware chains and plumbing suppliers makes maintenance and repair straightforward in the New York market.
The 1,000 g MaP score on the Highline Arc is notable because it matches TOTO's flagship model at the same flush volume. For buyers loyal to the Kohler ecosystem -- already using Kohler fill valves, flappers, and parts -- the Highline Arc provides continuity with full NYC code compliance.
The Woodbridge T-0001 one-piece design with concealed trapway and dual-flush buttons at 0.8/1.6 GPF satisfies New York State standards -- note that the full flush at 1.6 GPF meets the NYC DEP WaterSense average calculation, though buyers seeking the lowest possible footprint should confirm the specific model variant they purchase.
The Woodbridge T-0001 addresses a real market gap: buyers who want a modern, skirted one-piece aesthetic with dual-flush efficiency but do not want to pay the premium of a TOTO UltraMax II. The concealed trapway eliminates the crevices typical two-piece models accumulate grime in, which is a meaningful maintenance advantage in rental units.
Buyers shopping the Woodbridge line for NYC compliance should look specifically for WaterSense-labeled SKUs, as the brand sells both 1.6 GPF and WaterSense-certified variants under similar model numbers. Confirming the WaterSense label on the box before installation protects against compliance issues during inspection.
Woodbridge has improved quality control considerably in recent production runs. For design-conscious NYC renovations where the toilet will be a visible feature of the bathroom rather than a utilitarian fixture, the T-0001's skirted profile justifies careful model-variant verification.
Yes. The New York City Department of Environmental Protection (NYC DEP) operates a toilet replacement rebate program that provides financial incentives to residential and commercial customers who replace older toilets with high-efficiency models. As of 2026, the program provides rebates per toilet replaced, with exact amounts varying by building type and funding availability; the toilets must appear on the NYC DEP's approved HET product list and carry EPA WaterSense certification. New York State also offers utility-administered programs through Con Edison, National Grid, and other utilities that supplement city-level incentives.
The NYC DEP toilet rebate program has been active in various forms since 1994, when the city first began subsidizing the replacement of pre-1994 toilets using 3.5 to 7 GPF with 1.6 GPF models. The program evolved as the technology improved, and today it focuses on driving adoption of 1.28 GPF and below models.
Key program requirements that qualified toilets must meet:
The New York State Energy Research and Development Authority (NYSERDA) also coordinates with utility providers to offer water-efficiency incentives in upstate markets, though toilet-specific rebates vary significantly by utility territory. National Grid customers in certain upstate service areas have historically received rebates for WaterSense-certified toilet replacements. Con Edison does not directly offer toilet rebates but coordinates with the NYC DEP program for customers in its service territory.
Rebate programs are funded annually and can be suspended when funds are exhausted. NYC property owners should verify current rebate availability directly through the NYC DEP Water Conservation Programs page before purchasing, rather than assuming the rebate will be available at time of installation.
Installing a toilet that exceeds the applicable GPF limit in New York can result in a failed plumbing inspection, an order to remove and replace the non-compliant fixture at the owner's expense, and potential fines. For permitted work in New York City, inspectors verify that installed fixtures meet the 1.28 GPF requirement; a non-compliant toilet found during inspection must be replaced before a certificate of occupancy or sign-off will be issued.
The enforcement mechanisms are tied to the permit and inspection process. For unpermitted toilet replacements -- which are common in individual apartment replacements -- the practical risk is lower in day-to-day terms but the legal exposure remains. If a building undergoes a full plumbing inspection triggered by a sale, renovation permit, or complaint, non-compliant fixtures can surface as violations.
For commercial and multi-family buildings subject to New York City's Local Law 97 and related benchmarking requirements, water-use compliance is part of the broader building performance regulatory framework. Property owners with documented non-compliant fixtures face a more direct path to fines and required remediation.
The practical takeaway: any toilet replacement that involves a licensed plumber and a permit in New York City must use a 1.28 GPF or less model. Buying a 1.6 GPF toilet -- technically legal under state law but not NYC code -- will fail the city inspection if the project required a permit.
For a comprehensive overview of the best flushing toilets that meet New York's 1.28 GPF standard while delivering strong MaP performance, the recommended list covers models verified against both criteria. Additional context on how EPA WaterSense certification works clarifies exactly what the label guarantees. Buyers replacing an older unit should also review high-efficiency toilet basics and consult a water savings calculator to quantify annual savings before selecting a model.
A 1.6 GPF toilet is legal under New York State law but does not meet the New York City Plumbing Code requirement of 1.28 GPF for new installations and replacements requiring a permit. Installing a 1.6 GPF toilet on permitted work in NYC will result in a failed inspection.
GPF stands for gallons per flush. It is the volume of water consumed in a single flush cycle. Lower GPF values indicate more water-efficient toilets. The federal minimum standard is 1.6 GPF; New York City requires 1.28 GPF or less for most installations.
EPA WaterSense is a voluntary certification program that verifies toilets flush at 1.28 GPF or less AND pass independent MaP flush testing at a minimum of 350 grams. In New York City, WaterSense certification is effectively required because 1.28 GPF is the code maximum, and WaterSense provides third-party verification of that claim. It is also required for NYC DEP rebate eligibility.
No. Federal law prohibits the sale and installation of toilets exceeding 1.6 GPF anywhere in the United States, regardless of whether the toilet was previously owned. Installing a pre-1994 high-flow toilet even as a "used" replacement is not legally permitted.
Based on an average household using a toilet 5 times per day per person, switching from 1.6 GPF to 1.28 GPF saves approximately 0.32 gallons per flush. For a two-person household making 10 flushes daily, that equals about 1,168 gallons per year per toilet replaced -- roughly a 20% reduction in toilet water use.
Yes. The NYC DEP serves all five boroughs (Manhattan, Brooklyn, Queens, The Bronx, and Staten Island), and the toilet rebate program is available to customers throughout the city's water supply service area. Funding availability and specific rebate amounts should be verified directly with the NYC DEP Water Conservation Programs.
MaP (Maximum Performance) testing measures how many grams of solid waste a toilet can reliably flush in a single cycle. Scores range from 250 g to 1,000 g, with 1,000 g being the maximum. EPA WaterSense requires a minimum MaP score of 350 g, but for residential use in New York, a MaP score of 600 g or higher is generally recommended. Top performers like the TOTO Drake II and Kohler Highline Arc achieve 1,000 g at 1.28 GPF.
Yes. For dual-flush toilets, the EPA WaterSense program evaluates compliance using a weighted average of both flush volumes (one-third full flush and two-thirds partial flush). A dual-flush toilet qualifies as WaterSense certified if its weighted average is 1.28 GPF or less. Models like the TOTO Aquia IV (0.8/1.28 GPF) satisfy this requirement comfortably.
Replacing a like-for-like toilet in a single-family home or apartment without structural plumbing changes is generally classified as a minor repair and may not require a permit in New York City. However, any toilet replacement that changes the rough-in, moves the drain location, or is part of a larger renovation requiring permits will require the new toilet to meet the 1.28 GPF code requirement.
TOTO offers numerous models at 1.28 GPF that satisfy NYC code, including the Drake II, UltraMax II, Aquia IV (dual flush), Entrada, Promenade II, and several Washlet+ integrated models. All TOTO models rated at 1.28 GPF carry EPA WaterSense certification and appear on the NYC DEP approved product list. The Drake II and UltraMax II are particularly common in NYC plumbing specifications due to their 1,000 g MaP scores.
Yes. The TOTO UltraMax II is a one-piece toilet rated at 1.28 GPF with a 1,000 g MaP score and EPA WaterSense certification. It fully complies with both New York State and New York City plumbing code requirements and qualifies for the NYC DEP toilet rebate program.
Outside of New York City, the statewide standard of 1.6 GPF maximum applies. Some upstate municipalities and counties have adopted local codes with stricter requirements, particularly those participating in regional water conservation programs or served by utilities with active rebate initiatives. Buyers in upstate New York should check with their local building department for any locally adopted amendments.
In New York City, buildings subject to active plumbing inspections triggered by renovation permits, complaints, or certificate of occupancy processes can receive violations for non-compliant fixtures. While the city does not conduct random inspections of every rental unit for toilet compliance, a formal inspection that reveals 3.5 GPF or higher toilets in a building undergoing permitted work creates documented violations that must be remediated.
The NYC DEP maintains an updated approved High Efficiency Toilet product list on its official website (nyc.gov/dep). The list includes manufacturer, model number, flush volume, and MaP score for each qualifying unit. Confirming a specific model number against this list before purchase is the most reliable way to ensure rebate eligibility and code compliance.
The American Standard Champion 4's standard configuration is rated at 1.6 GPF, which meets New York State law but does not satisfy New York City's 1.28 GPF requirement. American Standard offers the Champion 4 Max variant rated at 1.28 GPF with EPA WaterSense certification, which does meet NYC code. Buyers must confirm they are purchasing the 1.28 GPF "Max" version, not the standard 1.6 GPF model.
The NYC Plumbing Code includes provisions for certain specialized commercial applications and institutional facilities where engineering analysis demonstrates that 1.28 GPF models cannot meet operational requirements. These exceptions are narrowly defined and require documented engineering justification. For all standard residential and typical commercial applications, the 1.28 GPF requirement applies without exceptions.
Gerber offers several Viper-line toilets at both 1.6 GPF and 1.28 GPF. The 1.28 GPF Viper models carry EPA WaterSense certification and meet NYC code requirements. As with American Standard's lineup, buyers must confirm the specific model's GPF rating, as Gerber markets both 1.6 GPF and 1.28 GPF Viper configurations under similar naming.
Several Swiss Madison models, including the Sublime and Ivy one-piece toilets, are rated at 1.28 GPF and carry EPA WaterSense certification, making them compliant with NYC requirements. Swiss Madison's design-forward one-piece skirted aesthetic appeals to renovation projects where visual appearance is a priority alongside code compliance.
In New York City, a plumbing permit triggers the requirement to bring fixtures installed or replaced under that permit up to current code. Fixtures not being disturbed by the permitted work may not need to be upgraded in the same project. However, it is common practice and often advantageous to replace all toilets during a renovation, both for code clarity and to maximize rebate opportunities while a plumber is already on site.
The EPA maintains a searchable WaterSense product database at epa.gov/watersense where any certified toilet can be verified by manufacturer and model number. The physical EPA WaterSense label on the product box also confirms certification, though verifying against the official database is the most reliable method for documentation purposes during permit applications or rebate claims.
New York City's 1.28 GPF toilet requirement is one of the strictest in the country, and it applies to virtually any permitted toilet installation in all five boroughs. The practical compliance path is straightforward: choose any EPA WaterSense-certified toilet with a MaP score of 600 g or higher, confirm the model appears on the NYC DEP approved product list if you intend to claim a rebate, and have a licensed plumber install it. TOTO's Drake II and UltraMax II remain the benchmark for combined compliance and performance, while American Standard and Kohler offer strong alternatives at varying price points. Upstate New York buyers have more flexibility at 1.6 GPF but gain meaningfully from voluntary adoption of 1.28 GPF models through reduced water bills and available utility rebates.
How we rank & our data sources
We do not run physical lab tests. Rankings are built from published, verifiable data and real owner feedback, never paid placement.
Researched by Marcus Bell · Last updated July 4, 2026 · Our review method

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