Tipping customs vary from country to country.

Oceania

Australia
A 2005 Sydney Morning Herald article says that in Australia, "Tips are not expected but are appreciated, especially in the 10 per cent range."[1][dubious – discuss] A 2005 USA Today article advised 10%–12% tips in restaurants, rounding up taxi fares, and that tips are not expected by porters.[4][5]

Casinos in Australia generally prohibit tipping of gaming staff, as it is considered bribery. For example, in the state of Tasmania, the Gaming Control Act 1993 states in section 56 (4): "it is a condition of every special employee's licence that the special employee must not solicit or accept any gratuity, consideration or other benefit from a patron in a gaming area." [6]

Tipping for pizza delivery in Australia is rare and not customary, and hourly wages for deliverers are considered relatively high.[7] Prices for delivery orders are typically higher than for carryout orders, and "free delivery" cannot be advertised if carryout pricing is lower.[7]

Tipping in cafes and restaurants has become more common in Australia, but only to signal exceptional service, and is not expected. A typical tip is to round up to the nearest round figure, for example paying $20 instead of $18.60. Tips are usually shared between all staff.

New Zealand
Tipping is not a native custom in New Zealand and is never expected. Customers generally assume that staff are paid sufficient wages that tipping is unnecessary. Some tipping happens in restaurants to recognise exceptional service and in taxis to round off a bill, but in both cases the tip would normally be received with surprise. It would be inappropriate to tip delivery staff except to round up a bill.[8][9]

Europe
In general, in the European Union and other parts of Europe, tipping is not essential but it is customary, although there are regional variations.

United Kingdom
Tipping is mostly done in restaurants and full service hotels. In restaurants, a rough guide to tipping is to pay a pound per person or 10-15% of the bill, whichever is greater. It must be noted however, that tipping is entirely optional.

Denmark and Sweden
The service charge is included in the bill, but a small tip may be given as a sign of approval of the service.[10] In this region, tipping is referred to as driks (or tips)(Norwegian), drikkepenge (Danish) or dricks (Swedish), meaning for drinks.

Finland
Tipping is not customary in Finland and is usually not expected.[11]

Germany
In Germany tips of 10% for waiters or taxi drivers are usual, 1-2 euros are suggested for a porter.[12]

This voluntarily given Trinkgeld (lit. "drink money") is tax free.[13]

Iceland
In Iceland tipping (þjórfé, lit. "drink money") is rare. Service charges are generally included in the bill.[10]

Slovenia
Tipping is not customary in Slovenia and traditionally it is almost never done. In recent times, however, high-tourist areas have begun to accept tips, which are welcomed but not obligatory. In such cases, the amount is typically 10 percent, but may range higher in exceptional circumstances.[14][15]

Spain
Tipping is customary in Spain in some places and situations, mostly involving services (like the waiter at a restaurant or the driver of a taxi) whose quality depends of the person serving. Tips are rare in other non-luxury situations, like pizza deliveries and gas stations. However, this custom is dying out in recent years [16]. While in bars and small restaurants, Spaniards usually leave as a tip the small change they receive in a plate after paying the bill, occasionally rounding it up to euro coins. In more sophisticated restaurants it is customary to leave between 5% and 10%. A 2005 Sydney Morning Herald article suggested to "Tip a few per cent extra in addition to the automatic tip added to the bill."[1]. It's generally agreed between Spaniards that tipping should be the reward to extraordinary service, and consequentially shouldn't be in any way obligatory. In fact, it's usual (and not frowned upon) to leave no tip as a way to protest for a poor or inadequate service.

North America

Canada
As reported by the CBC, a "15% gratuity standard among most Canadians, but it depends on the job". 78% of Canadians regularly leave a 15% tip after dining out. However, the tips are regularly lower for other service industry jobs. [17]

Most Canadian provinces have the same minimum wage regardless of occupation,[18] but as of February 2007, Ontario allows employers to pay C$1.05 less than standard minimum wages for liquor servers,[19] and as of May 2007, Quebec allows C$0.75 less than standard for workers who would reasonably be expected to be receive tips.[20]

Workers who receive tips are legally required to report the income to the Canada Revenue Agency and pay income tax on it. However, many workers have been known to not report any income from tips at all or, perhaps more commonly, to "lowball" the figure. In response, the CRA has vowed that it will closely check the tax returns of individuals that it would reasonably expect to be receiving tips to ensure that the tips are reported, and that the amount reported on the returns is realistic.[21] In Quebec, employers are obliged to report the sales made by waiters and bartenders, which is used to calculate the expected tips received based on a standard percentage. Because of this, not tipping is considered a graver insult in Quebec than elsewhere in Canada - the server will actually be taxed on money they have not received.

Costa Rica
A 2005 USA Today article advises against restaurant tipping, but suggests a US$1 per bag tip for porters, and $1 for special services by taxi drivers.[4]

Mexico
According to a 2005 USA Today article, a 10%–15% tip should be left in restaurants if it does not include an automatic service charge. Porters may be tipped US$1–$2, and taxi drivers $0.50–$1.[4]

In Mexico a tip is known as propina in Spanish, although in Brazilian Portuguese this same word connotes bribery.

Meals have a 10% to 15% tip (this includes fast food deliveries). This tip is usually paid by most people in restaurants, although it is not so common in street restaurants or stands, where the tenders usually have a can or box where people deposit coins.[citation needed]

In gas stations drivers usually give between 2 and 5 Mexican pesos to the clerk who makes the operation. The quantity varies due to the level of attention of the clerk (sometimes he/she cleans the windows, checks the air in the tyres, fluids level, etc.).[citation needed]

In supermarkets it is customary to tip with 2 to 5 pesos the people that bag the groceries (baggers). They are usually kids between 13 and 16 years old or senior citizens. People tip them because most of them do not receive any base salary; all they get is the tips. If they help carrying the bags to the car they usually get 10 pesos or more.[citation needed]

In Mexican bars and night clubs it is often seen that they charge directly into the bill 15% of the total amount (taxes included) which is illegal in most cases because of the imposition of the tip and because they calculate the 15% with taxes included. Sometimes when customers refuse to pay this imposed tip partially or completely because of a bad, unkind or deficient service, waiters and owners can get aggressive to the point of retaining the customers in the bar/club until they pay the tip, though this behavior is also illegal.[citation needed]

In massive parties and sometimes also in night clubs the barmen expect the customers to deposit their tip in a cup they have on the table before serving the drinks, by this way, the service they give is in function with the tip they received. If someone refuses to pay this prior tip, he/she is commonly ignored by the barmen.

In some populated Mexican restaurants wandering musicians enter, play, and expect the customers to pay something, although this is totally voluntary.

It's also customary to give a tip to the person who sometimes guard the car as if they were valet parking; in Mexico these people are often called "viene viene" or franeleros and usually people give them from 3 to 20 pesos depending on the zone, although viene vienes sometimes ask for bigger sums of money when the car is left close to a night life area. When the demand for parking spaces is big, they save the spaces placing water cubes or small wooden boxes over them, and they usually ask for exaggerated tips (50 to 100 Mexican pesos depending of the area and the demand) to let the drivers park their cars.[citation needed]

Tipping is not commonly expected in cabs or buses, except when it is a tour.[citation needed]

Sometimes, in very corrupted places, some workers refuse to give a service unless the customer gives them tip for the service he has a right freely. This happens occasionally in public service, in night clubs.[citation needed]

United States
Tipping in the United States is widely practiced and is considered by some to be a social obligation under a variety of circumstances. Many consider the custom antiquated, adding an unnecessary level of complication and frustration for the customer and especially for foreign travellers. As many other wealthy and westernized countries do not expect tips, foreign tourists to the United States are particularly bewildered by the prevalent tipping culture of the country, and are ironically put into positions where they are far more likely to have to use services which expect tips even more so than everyday Americans themselves. This is especially in regards to the use of hotels, taxis, and cafe's. Tipping based on a percentage is customarily computed on the bill's total before tax. [22]

Despite the wide variety of circumstances where tips are expected in the United States, the majority of Americans patronize tip-expecting businesses or services generally no more than once or twice a week on average.

At a restaurant
Tipping is customary in restaurants having traditional table service. As tipped employees generally qualify for a lower statutory minimum wage from the employer, tips in some states constitute the majority of the income for tipped workers such as wait staff. While opinions vary, Fodor's suggests that tipping wait staff 15% of the bill (before tax) is considered standard for adequate service, or up to 20% for excellent service. [23]

Some restaurants include an automatic service charge (not to be confused with a discretionary tip or gratuity) on the bill for parties of six or more, while a rare few include an automatic charge for all bills.[4]

Tipping for traditional table service restaurants offering take-out is not necessary, although a small tip (e.g., 5%-10%) is sometimes suggested for curbside service.

There is a common confusion that tipping at buffet-style restaurants is not necessary. It is, however appropriate to tip up to 20% depending on whether or not there was some table service provided and drinks were served.

Some coffee shops or establishments without table service leave a countertop tip jar (a.k.a. guilt cans) by the cash register, but tipping is not expected as it would be for table service.[22]

Servers usually "tip out" portions of their tip receipts to support staff like bussers and bartenders. Bartenders usually are also tipped by the patrons ordering drinks at the bar.[24]

At a bar
When purchasing alcoholic beverages at a bar it is customary to tip $1-2 per drink, or in the same 15% to 20% range as at a restaurant.[23] If a bartender is taking special care to take and fill your drink orders quickly at a busy bar where others may be waiting for service, a tip in the higher range is appropriate. It may also be customary to tip higher with your first drink in order to signal the bartender to take special care of you. Typical amount for this action is $5.

At a hotel
Bellmen are customarily tipped approximately one dollar per bag in five star hotels, and often tipped for deliveries (food, boxes, faxes). Room-service personnel at most American hotels expect tips, anywhere between 10% to 15% of the price (before tax) of what was ordered. It should be noted that many hotels automatically add a service fee to room service meals. The customer should verify this in order to avoid double tipping. A small tip for the housekeeping staff is discretionary. Tipping the front desk staff is almost never done unless the service is exceptional.

At a casino
In casinos and other resort style establishments, it is customary to tip other service staff, such as a host in a showroom, or a cocktail waitress using similar scales. Doing so may guarantee better seats in a popular show, or faster refills.[citation needed] Successful gamblers at table games generally leave a tip for their dealer, or (in the case of games played against the house, particularly blackjack), designate a part of their bet or a separate hand once in a while as "for you" (the dealer), in which case the winnings, if any, go as a tip. On receiving a tip, the dealer is expected to ring a hand bell. Most casinos pool the tips and divide them among the dealers.

For many casino dealers, tips (also called tokes) make up the majority of employees' wages. Despite the enormous success of many casinos, they may pay poker and table games dealers as little as $4.25 an hour. These casinos may claim to pay great wages when in reality, customers pay the majority of these workers' salaries.

Delivered meals
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The driver is often tipped 15% or $2 whichever is greater. Delivery drivers typically receive mileage reimbursement although what is usually given by employers does not offset the high cost of fuel, let alone the cost to maintain their vehicles. This issue is complicated by establishments that charge a "delivery fee" service charge, although in most cases (e.g., pizza delivery establishments such as Domino's and Pizza Hut) the driver gets no part of the fee, and may be under-tipped as a result.[25] Delivery fees and mileage are not considered part of the tip. Greater tips are appreciated if the driver has to drive in inclement weather (e.g., snow), carry heavy loads, climb flights of stairs, drive out of area, or simply if the driver arrives promptly.

Reportedly, drivers will list amongst themselves people who routinely do not tip their driver, and when making a decision as to which delivery to make first, will deliver to the person more likely to tip a larger amount, or likely to tip at all. Some will go so far as to bring warm sodas as a passive form of retribution. It is also considered rude to be tipped in small change, i.e., being given a $20 bill for a $19.32 order and being told to "keep the change".

If an order arrives incorrect, and the restaurant sends out a free correction, some drivers consider it offensive to be the one bringing out the intended product and to not be tipped simply because they were the second person to arrive at that house (although understandably, the customer may not be inclined to tip twice for inferior service).

Christmas season
Many service staff are tipped annually during the Christmas season, such as newspaper carriers, house cleaners, bus drivers, and pool cleaners. Some people also tip their local mail carrier in this manner, not knowing that it is illegal to do so (see government workers below).

In some large cities, the staff of apartment buildings, such as building superintendents, porters, concierges and doormen, receive similar annual tips.

Government workers and bank employees
Under United States federal law it is considered bribery to tip government employees. However, they are permitted to receive gifts less than or equal to $20.00. A non-monetary gift valued at $20 or less is appropriate. The most common circumstance is a holiday gift to a mail carrier. A potential tipper can donate money to a charity related to the government agency. For example, most National Parks have related "natural history associations", in which case the worker that prompted the tip may appreciate hearing that their service prompted a donation.

Other
Many reputable retailers forbid their employees to accept tips[26] (although this is illegal in some states, such as California, due to the fact that state law states "tips are the property of whom they are given, and employers are not allowed to require employees to refuse, give, or share their tips with anyone"). Tips are not generally given to parcel-delivery workers, and acceptance of tips may be forbidden by state laws and/or the employer. No tip is expected for retail clerks who bag one's groceries or carry one's purchases to the car. Some grocery stores have a jar for spare change by the cash register, which is not for tips but is used to help cash customers who are short on change (for example, a customer paying a $5.02 bill can use $0.02 from the change jar and thereby avoid paying $6.00 and getting $0.98 back in change).

Israel
Tipping in Israel is uncommon in hotels because a service charge, typically 10 percent of the bill, is often added to the bill automatically.[1][2][3]

In restaurants with table service it is considered customary to tip the waiter/waitress around 12 percent of the bill, regardless of the quality of the service, and most bills have לא כולל שירות ("service not included") printed on them. If restaurants (usually expensive one) do add service charges, the charge is almost invariably the same 12%. In such case, the patron may, at his/her own discretion, reward especially attentive service with an extra cash tip to the waiter.

There is an unwritten rule that no tip is required if the owner of the restaurant serves you.

No tip is expected for metered taxi fares. For fixed-rate fares (generally intercity rides), or for services such as assistance with luggage, tips are appreciated.[

South America

Argentina
According to a 2005 USA Today article, "tipping is officially illegal, but waiters expect a small tip" in restaurants, while porters and taxi drivers are not tipped.[4]

Bolivia
Service charges are included with the bill. Still, a small tip, around 5% or so, is sometimes given, and is considered polite.[10]

Brazil
In luxury accommodation 10% service charge is added to all transactions involving service staff.

Chile
Service charges of around 10% are expected in restaurants. When the bill is presented, there is a place to write a discretionary amount for gratuity if paying by credit card. If it is not filled in, sometimes the wait staff will return with a 10% gratuity penned in, but they will also confirm that this is acceptable with the customer. Taxi drivers do not expect tips unless helping with baggage.

Tipping porters is expected; conversely, carrying ones own bags in luxury accommodation is considered inappropriate behaviour.

Paraguay
Service charges are included with the bill, and tipping is uncommon.[10]

Peru
Service charges are sometimes included with the bill. Tipping is more common the more expensive the restaurant. 10% is the most you would tip. Many people just tip by leaving small change (1 or 2%) or rounding a credit card bill.

Asia

China
In most parts of China, tipping is generally not expected. In Western-style high-priced hotels in Shanghai, Beijing and Hong Kong, tipping has become more common due to international business clients, and may be expected. The Chinese equivalents to tipping are gifts or restaurant meals, which are appropriate for a tour guide or a business client.

South Korea
In Korea, tipping is uncommon in restaurants. More commonly the customer may receive an additional free menu item as "service". Taxi drivers do not expect tips but the incumbent passenger may be expected to share their fare with opportunistic passengers if they indicate they are traveling a portion of the same route. The metered fare is not split; the extra passenger pays the amount of the accumulative fare since 'boarding,' and the incumbent also pays the full fare when reaching the destination.

Japan
In Japan, tipping is rare. It is usually assumed that if you liked a restaurant you will reward them by returning.

From Wikipedia, http://en.wikipedia.org