Pretty easy you would say, but sometimes you just begin to wonder where this option hides. Follow these steps:
Step #1: From your iPhone home screen, open the WhatsApp application
Step #2: Look to your bottom right, you will see settings, click on it
Step #3: Next, click on ‘account’, then click on ‘privacy’
Step #4: You will see the option to toggle on and off ‘read receipts’. Turn it off.