Many people tip on the subtotal before tax.
15–20% is customary for table service in the U.S.
Tip$15.30
Total$100.30
Per person$50.15
Tip per person$7.65
Effective tip rate18%

$85.00 × 18% = $15.30 tip; $100.30 ÷ 2 = $50.15 each.

Tip at common percentages
Tip %TipTotalPer person
10%$8.50$93.50$46.75
15%$12.75$97.75$48.87
18%$15.30$100.30$50.15
20%$17.00$102.00$51.00
22%$18.70$103.70$51.85
25%$21.25$106.25$53.13

Tip Calculator · free calculator by CalcWorthy