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In the US, standard restaurant tipping is 15–20% for sit-down service. For exceptional service, 25% or more is appreciated. For takeout, 10–15% is common. For delivery, 15–20% is standard, or a minimum of $3–5.
Tipping on the pre-tax amount is technically correct, but most people tip on the total bill for simplicity. Either way is acceptable — the difference is usually small.
For food delivery, tip 15–20% of the order total, with a minimum of $3–5 regardless of order size. If the weather is bad or it's a long distance, tip more — drivers often rely heavily on tips.
Tipping is not legally required but is a strong cultural expectation in the US for many service industries. For sit-down restaurants, hotels, taxis, salons, and delivery services, tips are expected and often make up a significant portion of workers' income.