They don’t usually match but are in the same color family. Right now I have red on my toes and a different red on my fingers. Because I get a pedicure once a month I don’t wear the exact same shade on my fingers because I’ll get bored. I typically paint my nails every 5-6 days.
I never match because I really like my hands/fingers but I have particularly ugly feet/toes (thanks high heels & climbing shoes, terrible terrible combo). So I prefer flashy colors on my finger nails and something more discreet on my toe nails.
I rarely match. My toes will always be painted either black or red, sometimes white when it's spring/summer. My fingernails are different, I'll experiment more, like I'll wear more browns, but mainly I wear dark colors all year round on both toes and fingernails.
80% of the time they coordinate. 20% they match. I don’t like white / beige / french on toes. So if I choose anything in that lane for my hands, I usually go bright & colorful on mu toes.
If I am using polish, like gel manicure pedicure, then my fingers are usually neutral. And, pedicure either neutral, dark, or red, depending on mood and season.
For the most part, I ask for a simple buffed manicure pedicure, no polish.