How to Calculate Percentages: Complete Guide with Examples

Percentages come up everywhere — sales tax, tips, discounts, test scores, statistics, and more. This guide covers every type of percentage calculation you'll encounter, with clear formulas and worked examples.

The Basic Percentage Formula

At its core, percentage means "per hundred." The fundamental formula:

Percentage = (Part ÷ Whole) × 100

Example: You scored 42 out of 50 on a test. What percentage is that?
Percentage = (42 ÷ 50) × 100 = 84%

Finding a Percentage OF a Number

Result = (Percentage ÷ 100) × Number

Examples:

  • What is 15% of $80? → (15 ÷ 100) × 80 = $12
  • What is 7.5% tax on $120? → 0.075 × 120 = $9
  • What is 30% off $250? → 0.30 × 250 = $75 off → $175 final price

Percentage Change (Increase & Decrease)

% Change = ((New – Old) ÷ Old) × 100

Positive result = increase. Negative result = decrease.

  • Price went from $50 → $65: ((65–50) ÷ 50) × 100 = +30% increase
  • Salary cut from $80K → $72K: ((72K–80K) ÷ 80K) × 100 = –10% decrease

Percentage Difference Between Two Numbers

% Difference = (|Value1 – Value2| ÷ Average) × 100

Use this when there's no "original" and "new" — just two values to compare.

Example: Store A charges $90, Store B charges $110.
Average = (90+110)/2 = 100
% Difference = (|90–110| ÷ 100) × 100 = 20% difference

Reverse Percentage: Finding the Original Value

Original = Final Amount ÷ (1 + Percentage/100)

Example: A price after 20% increase is $120. What was the original?
Original = $120 ÷ 1.20 = $100

Example: Item costs $85 after 15% discount. Original price?
Original = $85 ÷ (1 – 0.15) = $85 ÷ 0.85 = $100

Mental Math Shortcuts

  • 10%: Move decimal one place left ($340 → $34)
  • 5%: Find 10% then halve it ($340 → $34 → $17)
  • 15%: Find 10% + half of 10% ($340 → $34 + $17 = $51)
  • 20%: Find 10% then double it ($340 → $34 × 2 = $68)
  • 25%: Divide by 4 ($340 ÷ 4 = $85)
  • 50%: Divide by 2 ($340 ÷ 2 = $170)

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