I am guessing you are keeping the stock wheels.
You can usually safely go with a little taller tire without any modifications. Stock for the off road is 265/70/16. 265/75/16 or 255/85/16 should fit without any modifications. Some have put on 285/75/16, but most have experienced some rubbing issues at that size. The most common size upgrade for a stock Tacoma is 265/75/16, lots of options in that size.
Tires can be large for size or small for size. Also, each truck can be slightly different (alignment, manufacturing tolerances...). So, no guarantees of larger tire fitment. I have only heard of one instance when 265/75/16 had rubbing issues, but it is possible but not likely.
If you are changing wheels I recommend trying to get a wheel close to 0 offset. That seems to be the sweet spot for larger tires.
I hope that helps.