Provided there’s enough space and there are no hygiene, comfort or convenience issues caused by it, you can place your towel bar above your toilet. This wouldn’t be where we’d recommend installing the rail, but it may be the case that you’re working with a smaller bathroom with limited wall space. If you do install your towel rail above your toilet, make sure to follow the golden rule and keep your towel rail within arm’s reach of your basin, shower or bath.