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Percentages

A comprehensive lesson on percentages — converting between fractions, decimals and percentages, finding a percentage of a number, and calculating percent change.

Last updated: 2 January 2026

★★☆☆☆ Level 2PercentageFractionsPercentage Change3 min read

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What Is a Percentage?

A percentage is a fraction with denominator 100.

25%=25100=0.2525\% = \frac{25}{100} = 0.25

A percentage bar: how much is shaded out of 100 equal parts.
A percentage bar: how much is shaded out of 100 equal parts.

Converting: Percent ↔ Decimal ↔ Fraction

PercentageDecimalFraction
50%0.51/2
25%0.251/4
10%0.11/10
1%0.011/100
33.3%0.3331/3

Finding a Percentage of a Number

P% of N=P100×NP\% \text{ of } N = \frac{P}{100} \times N

Mental maths shortcut:

  • 10% = divide by 10
  • 5% = half of 10%
  • 20% = double of 10%
  • 1% = divide by 100

Expressing One Number as a Percentage of Another

partwhole×100\frac{\text{part}}{\text{whole}} \times 100

27 out of 60: 2760×100=45%\frac{27}{60} \times 100 = 45\%

Percent Increase and Decrease

% change=New−OldOld×100\%\text{ change} = \frac{\text{New} - \text{Old}}{\text{Old}} \times 100

New value after a change: New=Old×(1+P100)(increase)\text{New} = \text{Old} \times \left(1 + \frac{P}{100}\right) \quad \text{(increase)}

Warning Always divide by the ORIGINAL value when calculating percent change.

A phone cost €240. After a 15% discount, what is the sale price?

Discount: 0.15×240=36 EUR0.15 \times 240 = 36\text{ EUR}

Sale price: 240−36=240 - 36 = €204

Or directly: 240×0.85=204 EUR240 \times 0.85 = 204\text{ EUR}

Real world: VAT on a purchase

A laptop costs €600 before VAT. With a 20% VAT rate, the tax is 600×0.20=120 EUR600 \times 0.20 = 120\text{ EUR}, making the total €720. Consumers and businesses both need percentages to check whether a quoted price includes or excludes VAT.

Real world: exam results and grade boundaries

A student scores 68 out of 80 on a test. As a percentage: 6880×100=85%\frac{68}{80} \times 100 = 85\%. Grade boundaries are set as percentages, so converting raw marks to percentages is essential for comparing results across different papers.

Real world: shop discounts

A jacket originally priced at €120 is reduced by 35%. Discount =120×0.35=42 EUR= 120 \times 0.35 = 42\text{ EUR}. Sale price =120−42=78 EUR= 120 - 42 = 78\text{ EUR}, or directly 120×0.65=78 EUR120 \times 0.65 = 78\text{ EUR}. Using the multiplier method is faster and less prone to error.

Tip Use the multiplier shortcut: a 15% discount means multiply by 0.85; a 7% increase means multiply by 1.07. One step instead of two.

Practice Problems

What is 12% of 350?

Show answer
0.12 × 350 = 42.

A score went from 60 to 75. What is the percent increase?

Show answer
(75−60)/60 × 100 = 25%.

After a 20% increase a value is 84. What was the original?

Show answer
84 / 1.20 = 70.