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Restaurants While not mandatory, is desirable. Locals will tell you 10% - 15% (or less) is standard and tourists will normally tip more.
Spas 15-20% of the service is standard at most spas.
Taxis Taxi drivers do not expect to be tipped unless they perform some extra service such as carrying your bags or luggage to your hotel entrance, etc. Taxis have a union and their wages are hiked often; so tips are not left. Keep the change for street people!
Ushers in movie theaters
From one to five pesos for showing you to your assigned seat and give you the program information.
A minimum of one peso per baggage for taking luggage to your room. But with that minimum you are not gaining any further service. Better make the minimum a 2 pesos bill.
If you take a long distance bus and you have luggage to put in the hold, remember to tip the baggage handler 2 pesos per bag when your bags are put in or taken out of the hold.