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Tipping in Brazil is typically not expected nor given. Usually, Brazilians only consider giving an extra if there was some special, nonstandard service. However, if you are a foreign guest with a good exchange rate and can easily afford to be generous, service people will be grateful.
At almost all restaurants and bars, a standard "Serviço" service fee of 10% is included as a line item at the end of the "conta" or bill. This fee is not compulsory, even though it may seem so. However, most people do pay it unless there's a good reason not to (e.g. a very bad service or an absence of service - at places where you were not waited on).
At bars, the bartenders do not usually handle cash. In a bar or a restaurant, you ask the bartender for your bill, and he brings a total (usually with full details). You decide how you'll pay and then give the money, check or card. Sometimes in crowded bars and night clubs, you have your individual control paper or number and go to the register to pay at the end. Cultivating loyalty with one bartender is usually possible by being friendly with him, talking, and joking a little.
Common taxis (yellow in Rio de Janeiro and white in São Paulo) run on a taxi meter. Typically, if the total for the trip comes to say R$12.20 (i.e. a bit above R$12.00), people pay the amount round to the next whole number (in this case R$13.00) so that no one has to deal with coins. No other tip is required or expected. To/From the airport, a taxi may apply a R$3 per case charge on top of the fare. This happens occasionally and, supposedly, they have a right to ask for it. However, if they apply this charge, they should definitely transfer your luggage out of the car for you. There are also special or radio taxis. These typically quote prices for a trip and do not use a taxi meter. A tip should not be given in this case as you are already paying a higher price for these taxis.
For most hotels, tip the bell hop if they transfer all of your luggage to/from the room. In this case a small tip (R$5 to R$10) is appreciated. The chamber maid should be tipped (about R$5+ per day) for good service, as she is integral to the enjoyment of your trip.
Tip the person who rents you a chair and umbrella at the beach, and arranges your food and drinks, and stay with him during all your beach days. He will remember you with even better service the next time.
Organized tours (especially boat trips) also typically make a request of a tip by passing the hat at the end of the tour. It is up to the individual if and how much they wish to give to the crew.