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There are all kinds of charts to assist with the optimal angles and distances etc. (such as this one: https://o.aolcdn.com/images/dims?quality=100&image_uri=http%3A%2F%2Fwww.blogcdn.com%2Fwww.engadget.com%2Fmedia%2F2006%2F12%2Fresolution_chart.jpg&client=cbc79c14efcebee57402&signature=41f8ee1cc2056958af325f7877186880c8211ed2 )

But ultimately its about what you are comfortable with. I have a 55 inch 4k tv and I sit about 9 feet from it.