When tapping a blind hole, the hole needs to be drilled slightly deeper than the thread length required (typically one to two threads deeper). Start tapping with the taper tap. Ensure as you go that you are cutting square to the top surface of the work (check with an engineer’s square) and after every half turn, reverse direction to break up the chips. For a blind hole, occasionally remove the tap completely and clear the chips out of the hole. When the taper tap hits the bottom of the hole, repeat the procedure with the second and bottoming taps. For through holes, you will probably only require the taper and second tap to finish the thread. The application of cutting fluid or paste will ease the process. Go carefully, breaking a tap off in your work creates a whole new world of grief!
Of course, before you can do any of that, you need to drill the correct size hole. The table below lists the most common metric thread sizes along with tapping drill size and clearance hole sizes. For example producing a threaded hole for an M10 x 1.5 bolt to screw in to would require a hole of 8.5mm diameter to be drilled and then tapped with the appropriate taps.
If the same bolt was required to pass through a hole, then a clearance drill of 10.2mm diameter would be used.