A portable toilet has a seat and a waste receptacle mounted to a frame to allow use as a toilet in conventional fashion. The waste receptacle is pivotally mounted to the frame to allow the forward end of the receptacle to be lifted to spill the contents into a conventional building toilet. A pour spout extends from a rearward end of the waste receptacle. The frame, seat and the waste receptacle are configured to place the waste receptacle at a proper height for personal use and for pivoting the waste receptacle to spill the contents thereof into the conventional building toilet. A water flush system is provided which includes a water supply and nozzles mounted to the waste receptacle for cleaning the contents there-from. The water supply may be provided by connecting to a building water faucet, or by mounting a tank and pump to the portable toilet.