personally, my massage therapist, no. she comes to my home, so she doesn't have to pay for her rent and such at a clinic.
for anyone who does it at a salon, spa, or something of the likes, i would recommend tipping about 20%. figure. they have to pay for the building, and the employee's hourly wage, and all their other bills out of your 60$ massage. so, the take home from a 60$ massage is 20$. they're not doing 10 massages a day, so, the tip is really a big deal. that's where they make their money.