it depends on what type of piranha you are going to keep. the footprint of the tank is more important than the volume of the water.
I would assume you'll want to go with a pygo, typically a red belly to start with. if you are going solo then I'd say a 40g breeder as minimum, if a shoal of 3-5 then a 75g would minimum (some will say 75g is too small for 5 and I agree it'll be a little tight but should be ok for a while before you really need to upgrade). try to avoid any tank with 12" width only, like 55g. if possible get 18" or wider.
typically is 20-25g per fish when you have a large enough tank (like 75g and up, but 90 won't do much since it's the same footprint as 75g only taller, not too useful). but if you are talking about piraya then you'll need a much bigger tank then reds and caribes. I'd say 40-60 gallon per fish and would recommend a 120g as minimum (due to the 2ft width) if you want to keep one solo for life, or better yet a 180g. since they get up to 24", you may have to end up with something wider but that takes a very long time.
if you are looking into serra. then you can get by most of them with 75g unless you get a very large specimen as they grow very slowly. some keeps them in 125g, some keeps them in 180g.
if you have the space and money, it is always the bigger the better.
and make sure you max out the filtration too.