The Core Percentage Identity
Everything in percentage math flows from one identity:
Percentage = (Part ÷ Whole) × 100
Rearranging gives two more:
Part = (Percentage / 100) × Whole
Whole = Part / (Percentage / 100)
These three are the foundation. Every other formula in this guide derives from them.
Basic Calculation Formulas
Find X% of a number
Result = (X / 100) × N
Example: 20% of 150 = (20/100) × 150 = 30
What percent is A of B?
% = (A / B) × 100
Example: 45 is what % of 180? (45/180) × 100 = 25%
Find the whole when you know the part and percentage
Whole = Part / (Percentage / 100)
Example: 30 is 15% of what number? 30 / 0.15 = 200
Change Formulas
Percentage increase
% increase = ((New − Old) / Old) × 100
Percentage decrease
% decrease = ((Old − New) / Old) × 100
Combined percentage change (same formula)
% change = ((New − Old) / Old) × 100
Positive result = increase. Negative result = decrease.
New value after a percentage increase
New = Old × (1 + Rate/100)
Example: 200 increased by 15% = 200 × 1.15 = 230
New value after a percentage decrease
New = Old × (1 − Rate/100)
Example: 200 decreased by 15% = 200 × 0.85 = 170
Find the original value before a percentage change
Original = New / (1 ± Rate/100)
Use + for increase, − for decrease.
Compound Percentage Formulas
Two sequential percentage changes
Combined % = (1 + r1/100) × (1 + r2/100) − 1) × 100
Example: +20% then −10% = (1.20 × 0.90 − 1) × 100 = +8% (not +10%)
Stacked discounts
Combined saving = 1 − (1 − d1/100) × (1 − d2/100)
Example: 20% off then 10% off = 1 − 0.80 × 0.90 = 28% total saving
Business Formulas
Markup (based on cost)
Markup % = ((Price − Cost) / Cost) × 100
Selling price = Cost × (1 + Markup/100)
Gross margin (based on revenue)
Margin % = ((Price − Cost) / Price) × 100
Convert markup to margin
Margin = Markup / (1 + Markup/100)
Convert margin to markup
Markup = Margin / (1 − Margin/100)
Discount formulas
Sale price = Original × (1 − Discount/100)
Discount % = ((Original − Sale) / Original) × 100
Original price = Sale / (1 − Discount/100)
Tax Formulas
Add tax
Total = Price × (1 + Rate/100)
Tax amount = Price × (Rate/100)
Remove tax (de-VAT)
Pre-tax price = Total / (1 + Rate/100)
Tax amount = Total − Pre-tax price
Find the tax rate
Rate = ((Total − Price) / Price) × 100
Percentage Difference vs Percentage Change
These are often confused but measure different things.
Percentage change — how much one value changed relative to its starting point:
% change = ((New − Old) / Old) × 100
Percentage difference — the difference between two values relative to their average:
% difference = (|A − B| / ((A + B) / 2)) × 100
Use change when one value is clearly the “before” and the other is “after.” Use difference when comparing two values with no clear starting point.
Quick Conversion Reference
| Percentage | Decimal | Fraction |
|---|---|---|
| 10% | 0.10 | 1/10 |
| 12.5% | 0.125 | 1/8 |
| 20% | 0.20 | 1/5 |
| 25% | 0.25 | 1/4 |
| 33.3% | 0.333 | 1/3 |
| 50% | 0.50 | 1/2 |
| 66.7% | 0.667 | 2/3 |
| 75% | 0.75 | 3/4 |
| 100% | 1.00 | 1/1 |