From time-to-time this question comes up on this and other fly fishing related boards. For a good set of guidelines for tipping individual guides, and/or lodge staff and guides checkout the article at http://www.midcurrent.com/articles/trips/tipping.aspx Things are different depending on where in the world you’re fishing, and what you might be fishing for.
Very comprehensive article. Here is my take on tipping…from a guide’s perspective:
This is a very common question and yet very difficult for most fishing guides to answer. In reality, most professional fishing guides do not fish for tips, nevertheless are very blessed by receiving tips. A gratuity is a way of saying, “good job,” or, “thank you.” This should be a way to show gratitude for going above and beyond the call of duty. Tipping in our society has evolved to the point that some restaurants, for example, actually and legally reduce the hourly wage because they can factor in tips. Tipping has become automatic and no longer carries the meaning that it used to. Most professional fishing guides will give a quality trip without even considering the tip; they shouldn’t be standing on the shore with their hands out… If you desire to show your gratitude with a tip, go with your gut. If the fishing guide service was way beyond your expectations, tip very generously, if not, then tip very conservatively, if at all. For a general rule of thumb, anywhere between 10 and 20% is considered a “normal” tip. http://www.onlineguidefinder.com/fishing_index.htm
I disagree with any kind of socially dicatated tipping standards. Tipping means so much more when it comes from the heart and not the calculator (i.e. 15% of…) My cell phone has a tipping calculator of all things!!!
My best sign of gratitude is the bent rod, whooping and hollaring on the boat, the ear to ear grin, the sincere hand shake at the end of the trip. The dollars are nice and put to a good use, but I never remember (or record) how much a person tipped! I remember how much fun we had; I remember the trophy sized fish we caught; I remember the awesome cast; and so on. Tipping is a funny, awkward and yet joyous part of our culture. It should not be obligatory, but a blessing from the heart. In my opinion anyhow.
Alaskanfishguides, Well said about tipping!
What RS2 said. 
Could not agree more with alaskanfishguides.
One should tip for the Service you get. Not for being served. If the tip is added to my bill. I never go back. Jax
Alaskanfishguides, I strongly suspect that the IRS would rather that you keep track of how much you get tipped. :twisted: