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Four people, one receipt, every line shown. A $124.50 bill with a 10% member discount, 8% tax and 18% tip becomes four separate amounts — and the table below shows exactly how each line becomes each person's share.
What each person pays on a $141.18 total
The bill is $124.50, the discount is $12.45, tax is $8.96 and tip is $20.17. The table below shows how every line leads to these four totals.
Every amount is computed in whole cents. The discount, tax and tip are each shared in proportion to each person's subtotal, and the rounding remainder is placed largest-remainder-first so the parts always add back up exactly.
Here is the receipt the four people started with. Individual items are charged to the person who ordered them. Shared items are divided equally. Every row after the subtotal is a proportional share — the discount, the tax and the tip each follow the same rule.
| Line on the bill | Dana | Evan | Fay | Gil | Bill |
|---|---|---|---|---|---|
| Pasta $18.50 — Dana's own | 18.50 | — | — | — | 18.50 |
| Burger $16.75 — Evan's own | — | 16.75 | — | — | 16.75 |
| Salad $14.25 — Fay's own | — | — | 14.25 | — | 14.25 |
| Steak $28.00 — Gil's own | — | — | — | 28.00 | 28.00 |
| Appetizer $15.00, shared four ways | 3.75 | 3.75 | 3.75 | 3.75 | 15.00 |
| Wine $32.00, shared four ways | 8.00 | 8.00 | 8.00 | 8.00 | 32.00 |
| Subtotal | 30.25 | 28.50 | 26.00 | 39.75 | 124.50 |
| Discount 10%, in proportion to subtotal | −3.03exact 3.025 | −2.85exact 2.850 | −2.60exact 2.600 | −3.97exact 3.975 | −12.45 |
| After discount | 27.22 | 25.65 | 23.40 | 35.78 | 112.05 |
| Tax 8% of $112.05 | 2.18exact 2.178 | 2.05exact 2.052 | 1.87exact 1.872 | 2.86exact 2.862 | 8.96exact 8.964 |
| Tip 18% of $112.05, pre-tax | 4.90exact 4.900 | 4.62exact 4.617 | 4.21exact 4.212 | 6.44exact 6.440 | 20.17exact 20.169 |
| Total to pay | 34.30 | 32.32 | 29.48 | 45.08 | 141.18 |
Why the exact values are shown. Four of the rows above are rounded to the cent, and a column of rounded cells does not always land on the printed bill figure: the four tax cells add to 8.96 against the 8.964 exact, and the tip cells to 20.17 against 20.169. The exact values are printed under each rounded cell so every one of them can be checked. The Total row is exact — 34.30 + 32.32 + 29.48 + 45.08 = 141.18 — because the calculator allocates the whole total once, at the end, instead of adding up rows that were each rounded on their own.
An item one person ordered is charged to that person in full. An item several people shared is divided between only the people who shared it — the $15.00 appetizer across four people is $3.75 each, and the $32.00 bottle of wine is $8.00 each. The subtotal row is each person's own items plus their slice of the shared ones.
The discount is a single $12.45, so it comes off in proportion to those subtotals: Dana's $30.25 is 24.30% of the $124.50 bill, and 24.30% of $12.45 is $3.025, which rounds to $3.03. Tax is charged on the amount after the discount, and the tip is charged on the same pre-tax amount — so both follow the after-discount subtotal, not the original total.
The discount comes off first, then tax is charged on what remains, then the tip is worked out on the same pre-tax figure. Swap the order and the numbers change: if tax were charged on the full $124.50 before the discount, the tax would be $9.96 instead of $8.96. This page follows the order a real receipt uses — discount first, then tax, then tip — so the table matches what the restaurant actually prints.
For comparison, here is the same receipt without the 10% member discount. The subtotal stays $124.50, but tax becomes $9.96 and tip becomes $22.41, for a total of $156.87. Every person's share moves by the same proportion — Dana pays $3.43 more, Evan $3.23, Fay $2.95 and Gil $4.51.
| Line | Dana | Evan | Fay | Gil | Bill |
|---|---|---|---|---|---|
| Subtotal | 30.25 | 28.50 | 26.00 | 39.75 | 124.50 |
| Tax 8% | 2.42 | 2.28 | 2.08 | 3.18 | 9.96 |
| Tip 18% | 5.45 | 5.13 | 4.68 | 7.16 | 22.42 |
| Total | 38.12 | 35.91 | 32.76 | 50.09 | 156.88 |
The tax and tip are each allocated in proportion to the subtotal. Dana's $30.25 is 24.30% of the bill, so her tax is 24.30% of $9.96 and her tip is 24.30% of $22.41. The total row is 38.12 + 35.91 + 32.76 + 50.09 = 156.88, which is one cent over the exact 156.87 because each person's tax and tip were rounded independently. The site's split bill calculator handles this by allocating the total once, at the end, so the parts always add back up exactly.
This page shows the arithmetic that the split bill calculator runs when you turn on Split by item, Tax, Tip and Discount. The calculator does the same work in real time — add an item, tap who shared it, set the percentages and read each person's total off the same screen. The leftover cent page explains why the final totals are always exact even when the division does not land on whole cents.
Every calculator on this site runs the same integer-cent arithmetic, so a figure can be checked on one page against the same figure on another. The split by percentage page handles cases where people owe different shares of the same bill; the split by income page handles rent and household bills. Everything is computed in the browser and nothing is uploaded — the privacy page says what that means, and the about page says who builds these pages.
Because not everyone ate the same thing. Dividing the total equally means the person who ordered a $14.00 salad pays the same as the person who ordered a $28.00 steak. Splitting line by line charges each person for what they actually had, plus their fair share of anything the group shared.
Tax is proportional to each person's subtotal. If one person's food came to 30% of the bill, they pay 30% of the tax. The tax is not divided evenly — it follows the same rule as the food, so nobody pays tax on food they did not eat.
The same way as tax: in proportion to each person's subtotal. The person who ordered the most food pays the largest tip, because the tip is a percentage of their share. If the tip is 18% and one person's subtotal is $30.00, their tip is $5.40; if another person's is $15.00, their tip is $2.70.
The discount is shared in proportion to each person's subtotal, just like tax and tip. A 10% discount on a $100.00 bill is $10.00 total, and the person who had $40.00 of food gets $4.00 off while the person who had $20.00 gets $2.00 off. The discount comes off before tax and tip are calculated, which is how real receipts work.
Yes, when the total is allocated once at the end. If tax and tip are each rounded to the cent per person and then added up, the column can be a cent off — the example above shows this. The split bill calculator avoids this by computing the exact total first and then allocating it in whole cents, so the parts always match the whole.
The item is divided only between the people who shared it. A $24.00 appetizer shared by two people is $12.00 each; the other two pay nothing toward it. The tax and tip on that item follow the same rule — only the sharers pay the tax and tip on it.
The drink goes on the line of the person who had it. If the drink was shared, it is divided between the people who shared it. The person who did not drink pays nothing toward the drink, and their tax and tip are lower because their subtotal is lower.
Yes. The split bill calculator runs the same three rules — own items in full, shared items split evenly, and adjustments proportional to the subtotal — and it applies the same integer-cent rounding at the end so the total is always exact.