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Mathematics

Percentage calculations explained: formulas and examples

Learn how to calculate a percentage, a percentage amount and percentage change with clear everyday examples.

Percentages appear in discounts, interest, tax and statistics. Three basic formulas cover most everyday calculations. This guide explains each one with a simple example.

Three key terms

  • Base value (G): the whole amount, equal to 100%.
  • Percentage rate (p): the rate expressed as a percentage.
  • Percentage value (P): the portion of the base value.

1. Calculate the percentage value

Formula: P = G × p ÷ 100

Example: What is 15% of €200? €200 × 15 ÷ 100 = €30.

2. Calculate the percentage rate

Formula: p = P ÷ G × 100

Example: €30 is what percentage of €200? €30 ÷ €200 × 100 = 15%.

3. Calculate the base value

Formula: G = P ÷ p × 100

Example: €30 is 15% of what amount? €30 ÷ 15 × 100 = €200.

Calculate a percentage change

Divide the difference by the starting value, then multiply by 100:

  • From €80 to €100: (€100 − €80) ÷ €80 × 100 = +25%.
  • From €100 back to €80: (€80 − €100) ÷ €100 × 100 = −20%.

This shows why a 25% rise followed by a 25% fall does not return to the starting price: each change uses a different base.

Percentages and percentage points

If an interest rate rises from 2% to 3%, that is an increase of one percentage point, or 50% relative to the original rate. The two terms are often confused.

Everyday examples

Situation Calculation
€80 jacket with a 25% discount €80 × 0.75 = €60
Price including 19% VAT Net × 1.19
10% tip on a €45 bill €45 × 0.10 = €4.50

Try your own values with the percentage calculator or discount calculator.

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