You can shoot .22LR pretty accurately out to about 200 yards depending on the shooter and the rifle. The average person is probably limited more to 100 - 150 yards.
The ammunition ballistics and lethal range have to be considered as well. Not all rounds are equal out to a given distance. Punching paper is easier than, say killing a squirrel, and easier to puncture at longer distances.
It also will depend on if you are using iron sights or and optic. If shooting with iron sights, I would sight in at 75 yards instead of 100 and here is why:
Sight-in Your .22 Rifle At 75 Yards! If using an optic, it will depend on the manufacturer's recommendations. If they have none and you are using a standard cross hair reticule, a 75 yard zero might still be the way to go.