1. What is X% of Y?
Divide the percentage by 100 and multiply by the total.
result = (X ÷ 100) × YExample: a 15% discount on an 80-dollar item removes (15 ÷ 100) × 80 = 12 dollars, so you pay 68. Likewise an 18% tip on a 64.50 bill is 11.61.
2. X is what percent of Y?
Divide the part by the whole and multiply by 100.
percent = (X ÷ Y) × 100Example: you answered 45 of 60 questions correctly, so your score is (45 ÷ 60) × 100 = 75%.
3. Percentage change from X to Y
Subtract the old value from the new one, divide by the old value and multiply by 100. A positive result is an increase, a negative one a decrease.
change = ((Y − X) ÷ |X|) × 100Example: going from 80 to 100 is a +25% change. Going back from 100 to 80 is only −20%, because the base is different. This asymmetry is why "up 50%, then down 50%" does not return you to the start: 100 → 150 → 75.
Mistakes worth avoiding
- Percent versus percentage points. If an interest rate moves from 4% to 5%, it rose by 1 percentage point, but by 25% in relative terms.
- Using the wrong base. "Percent of what?" is the first question to ask. Margin is calculated on the selling price, markup on the cost.
- Stacking discounts. A 20% discount followed by another 10% is a 28% total discount (0.8 × 0.9 = 0.72), not 30%.