Calculate percentages: formulas and examples
Percent means "out of one hundred". 1 % is one hundredth of the whole. What matters is always knowing what the whole is: the base value.
Calculate the percentage value
Base value times percentage divided by 100. 19 % of 200 is 38.
Calculate the percentage rate
Partial value divided by base value times 100. 25 out of 200 is 12.5 %.
Markup and discount
Increase: value times (1 plus percentage divided by 100). 80 € plus 25 % is 100 €. Discount: value times (1 minus percentage divided by 100). 80 € minus 25 % is 60 €.
Typical mistakes
- Plus 20 % and then minus 20 % does not give the starting value, but 96 instead of 100.
- Percentage points and percent are not the same: from 10 % to 12 % is 2 percentage points, but an increase of 20 %.
- When converting gross back to net, you must not simply subtract the VAT. Our VAT calculator does this correctly.
General calculation aid without guarantee. For contracts, taxes or prices with legal requirements, please double-check. Updated: November 2026