No sooner than 16 months and prolly no later than 30 months is a good practice IMO. Many will argue sooner but the truth of the matter is, most of our lights can last for years. It's really only overdriven T5s, and/or VHO that require replacement in shorter time periods. Some of my local reefers here replace halide bulbs every 5 years...
If you do go all the way to 30 months, when you replace tubes make sure you shorten your lighting cycle to account for the extra light that newer tubes output.