Here in the United States:
1. If you are in a restaurant, movie theater, department store, etc., it is probably more common to say, "Excuse me. Where is the RESTROOM?"
2. If you are visiting someone's home, you should say "Excuse me. May I use the BATHROOM?"
3. Do NOT say "Where is the toilet?" Here in the United States, the use of that word is considered vulgar. That is, cultured people do not say that. (We only use that word if we need to call a plumber to fix the large bowl that people use to ...)