A rule of thumb, you don't tip the owner of the business. They own the business, set the rate, and keep all the money. I feel a massage therapist sets the rate they think is fair. If they have a much lower rates than other therapist I have seen then I will tip them. If they go above and beyond I will tip them. The ones that are at the top of the price range I don't tip. Of course, I always tip if they work in a spa.