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For roll folds, the outer two panels should be the same size as the final piece.
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A rule of thumb for folding text weight stock is that each successive interior panel should decrease in width by 3/32'. The innermost panel should be 1/16" smaller than the one immediately preceding it. These figures may vary based on stock bulk.
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For gatefolds, allow 1/8" total gap between gate folded panels (1/16" each side).
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Plan gatefold projects to run one-up on folding machinery.
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Don't ignore the paper thickness. Poor panel sizing decision can cause wraparound and push-out problems.
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On a complicated folding project where registration is critical; a sample of the blank stock to be used should be folded into samples so as to see how the paper will react to the various folds.