The accuracy performance of fringe projection profilometry (FPP) depends on accurate phase-to-height (PTH) mapping and system calibration. The existing PTH mapping is derived based on the condition that the plane formed by axes of camera and projector is perpendicular to the reference plane, and measurement error occurs when the condition is not met. In this paper, a new geometric model for FPP is presented to lift the condition, resulting in a new PTH mapping relationship. The new model involves seven parameters, and a new system calibration method is proposed to determine their values. Experiments are conducted to verify the performance of the proposed technique, showing a noticeable improvement in the accuracy of 3D shape measurement.