Core answer: AA (going Dutch) splits: equal split = total ÷ heads; proportional split = each pays their own items + shared items ÷ heads; with tax/tip, multiply each person's subtotal by the same factor (1 + tax + tip rate). The fairest default: itemize food, equal-split drinks/shared dishes, everyone covers their proportional tax and tip.

The three splitting models

ModelHowFairness note
Equal splittotal ÷ nfast; punishes light eaters
Itemizedeach pays own + shared ÷ nfairest; needs the receipt
Proportionalby income/usage ratioroommates, couples

The tax-and-tip factor (the step everyone botches)

If the menu subtotal is ¥400 and tax+tip adds 18% total, each person's fair share = their subtotal × 1.18 — never let one person absorb the 18% because they "ordered last".

Example. A ordered ¥120, B ¥180, C ¥100; shared appetizer ¥60 ÷ 3 = ¥20 each; factor 1.15 (tax 8% + tip 7%): A = 140×1.15 = ¥161, B = 200×1.15 = ¥230, C = 120×1.15 = ¥138. Total ¥529 ✓.

Worked examples

Example 1 — The non-drinker problem. 6 people, bill ¥1,800 of which ¥600 is alcohol. Non-drinker fair share: food 1,200 ÷ 6 = ¥200; drinkers split the ¥600 among 5: +¥120 each. Equal split would charge the non-drinker ¥300 — ¥100 for others' beer.

Example 2 — Roommate utilities. Electricity ¥300, water ¥90, internet ¥100 — equal split ¥163.3 each; if one roommate runs a mining rig (visible on the meter), sub-meter or agree on a fixed +¥100 supplement before resentment builds.

Example 3 — Trip pooling. Road trip of 4: fuel ¥1,200 + tolls ¥400 + hotel 2 rooms ¥1,600. Transport split 4 ways = ¥400 each; rooms split 2 ways per room = ¥400/person — everyone pays ¥800 unless someone took a single room.

Example 4 — The rounding protocol. ¥247 ÷ 3 = ¥82.33; two pay ¥82.34, one pays ¥82.33 — or rotate who takes the penny. Payment-app split features handle this automatically.

Common mistakes and myths

  1. Splitting the tax/tip equally with unequal orders — a ¥50 salad and a ¥300 steak shouldn't share the 15% equally; proportional is one multiplication away.
  2. "I'll get this one" ambiguity — rotating treats only stays fair if the rotation is tracked; three rounds of unequal dinners silently transfer hundreds.
  3. Forgetting shared-platform fees — delivery orders stack service + delivery + small-order fees; split fees by order value, not equally.
  4. Currency confusion on trips — settle in one currency daily (trip apps do FX mid-rate); "I'll pay you back" across three currencies over two weeks always ends fuzzy.
  5. Letting the organizer absorb no-shows — the group covers committed no-shows (booked tables, tickets); announce the rule when organizing, not after.