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Restaurant coupons are great. Oftentimes you can get a full meal for two for the price of one meal, or at least wind up with a nice discount on your meal. If you are using a coupon at a sit-down restaurant, you are served by staff members who are bringing you drinks, food, and whatever else you need at the same rate they would for other customers who are not using a coupon. In other words, just because you are receiving a great discount on the price of your meal, you should tip the waiter or waitress as though you had paid full price for the meal. If your meal costs $20 with a coupon, but would have been $40 without a coupon, then base the tip percentage on $40, not $20.