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Joint Monitoring Programme of WHO/Unicef is how WASH stats are measured across the world, and it contains very useful definitions, on https://www.wssinfo.org/definitions-methods/, of what is improved WASH or not. According to the “ladder”, improved sanitation means a toilet for each household. The size of a household varies in each country, city and community, so it’s hard to give a universal figure (which is why you wouldn’t find an exact number in official definitions). Typically, fundraisers often use 4 to 5 people per household (and therefore per toilet) in their proposals.

Be aware though that such definitions are flawed in two regards, something the JMP is working on: they don’t include shared toilets in “improved” sanitation even though it is often the only choice in crowded urban environments, and they neglect institutional toilets (in schools, health centres, workplaces, public spaces…) which are as important.