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Remove all unnecessary objects from the room. Cover bathtubs, counters, mirrors, and other fixtures with a drop cloth to protect them from flying pieces of tile. Carefully cover any drains with painter’s tape. Lay down drop cloth over any part of the floor you plan to keep as well. For hygienic reasons, clean the bathroom thoroughly before you continue. . If the toilet (or a pedestal sink) is covering the tile, turn off the shutoff valve on the water supply line. Flush the toilet until the tank and bowl are both dry, finishing the job with a hand-operated pump, then a sponge. Detach the tank using a wrench. Set the tank and the toilet aside on old towels or other absorbent materials.  Leave the tank and bowl attached, and remove both at once. You may need to rock the toilet back and forth to break the caulk, or cut away the caulk with a utility knife. Carefully remove the wax ring that creates a seal between the base of the toilet and the drainage pipe. You may wish to wear gloves during this process, since the wax ring is very sticky. Clean any remaining wax off the base of the toilet with a rag soaked in mineral spirits. You will need to replace the wax ring with a new one when you re-install the toilet. Consider retrofitting your toilet with a wax ring that comes with an extension to accommodate higher flanges. After removing the toilet, plug the hole with a rag to block sewer gases. Wear heavy-duty gloves, wraparound safety goggles, and long sleeves to protect yourself from sharp tile pieces. Wear a dust mask to protect against dust from pulverized tile. You should also wear work pants, a hat, and work boots.  Ceramic tiles and mortar commonly contained asbestos until the 1980s in the US, and the 1990s in some regions.Test old tiles and mortar for asbestos and, if asbestos is found, hire a professional to remove the tiles safely. Even modern tiles often use lead glaze, which creates lead dust during removal. One tile removal project is unlikely to cause dangerous exposure, but to be on the safe side, ventilate the bathroom to the outside, and wash skin and clothes after completing the project. Buy a respirator mask rated for lead dust if you expect repeat exposure. Use a cold chisel and sledgehammer to break apart one tile, and deposit the pieces into a bucket. This will give you a look at the subsurface, which can help determine your approach. Read through the rest of this section before you decide how to continue. If you want to preserve as many tiles intact as possible — which is difficult and time-consuming — first cover the center of the tile with masking tape and drill several holes through it with a carbide-tipped drill bit. This will reduce the number of flying pieces that can chip nearby tiles. If the material beneath the tiles is in good condition, you can save yourself some money and leave it intact. That said, this method is slow and often causes some damage to the substrate; use your best judgement. Remove the tiles with a flat pry bar, placing the edge low against the side of the tile and striking the base of the knife with a hammer. An electric chisel is another option. Periodically scrape adhesive off the exposed floor with a putty knife or a floor scraper.  If the tile only breaks in tiny pieces, or if you want to maximize the chance that the tile comes out intact, scrape out the grout lines around the tile first. You may use a handheld grout saw, a carbide blade fitted onto a rotary grinder or oscillating tool, or (less effectively) a utility knife with several spare blades.  A little heat from a blow dryer or heat gun may soften the grout. Chip away a row of tiles to expose this substrate. Fit a reciprocating saw with a long blade (wood-cutting or carbide-tipped masonry cutting, depending on the material). Cut into the side of the substrate at a low angle, making a long cut to free it from the floor beneath. You can now lift the material and tile up in chunks with a flat bar. Cutting through cement board may damage the floor beneath, and roofing nails may interrupt your progress. A safer, but slower alternative is to break through the cement board with a hammer. You can then pry the cement board off the floor beneath using a pry bar. Floor tiles from the 1960s and earlier were often installed on a thick mortar bed. Mortar beds were typically installed in areas where the floor was sloped for drainage, e.g., in shower areas. This is a pain to remove, but chiseling out the tiles is slow and will likely cause cracks in the mortar anyway, so it's best to replace it now if you can afford it. Here's how to remove it:  Most mortar beds are made of sand mixed with a small quantity of Portland cement, and are not particularly difficult to break up. Shut off the house's main water valve before you begin. Removing the mortar bed may damage a water pipe. Break through a small area with a chisel and sledge to the surface beneath (usually wood). Using a rotary hammer with a chisel bit (from a tool rental company), chisel around a chunk of mortar about 1 foot (0.3 m) across. Use caution when approaching the base of the bed. Complete the job by using the hammer between the wood and the mortar bed, periodically chiseling the mortar from above.

Summary:
Protect fixtures and usable floor with drop cloth. Remove the toilet, if necessary Put on safety equipment. Break through the first tile. Remove the tiles without removing the substrate. Saw through plywood or cement board substrate. Remove the mortar bed.