The minimum guidelines that i use are
10 watts per gallon for an aquarium up to 24 inches long (60 cm).
6 watts per gallon for an aquarium up to 48 inches long (120 cm).
4 watts per gallon for an aquarium larger than this.
I dont remember where i first read this but i have never had a problem with these ratings. It will also depend on the normal temperature in the room where the tank is located. The size of the tank makes a difference to me in that if the tank is 36 inches or longer i use lower wattage but 2 heaters. HTH