Percentage rules: every formula you actually need

Percentages are everywhere — sales, salary increases, VAT, marks, interest rates, tips. The maths is simple, but the four common variants trip people up. Here's each one with a worked South African example.

Updated By the ZACalc team

1. Finding X% of a number

The textbook formula: (percent ÷ 100) × value. Or shift the decimal two places: 15% becomes 0.15.

Example: A R1 200 jacket is on sale at 25% off. The discount is 0.25 × 1 200 = R300, so you pay R900.

2. X is what % of Y (the ratio)

Divide the part by the whole, then multiply by 100: (X ÷ Y) × 100.

Example: You scored 68 out of 80 in a test. (68 ÷ 80) × 100 = 85%.

3. Percentage change (increase or decrease)

((new − old) ÷ old) × 100. A negative answer means a decrease.

Example: Your salary moves from R28 000 to R31 000. ((31 000 − 28 000) ÷ 28 000) × 100 = +10.71%.

4. Reversing a percentage (the VAT trick)

The classic mistake: a price includes 15% VAT, you want the original. Don't subtract 15% — divide by 1.15. Original = total ÷ (1 + rate).

Example: A till slip shows R230 including VAT. Original = 230 ÷ 1.15 = R200. VAT portion = R30. Subtracting "15% of R230" gives R195.50, which is wrong.

Quick mental shortcuts

  • 10% — move the decimal one place left.
  • 5% — half of 10%.
  • 20% — double 10%.
  • 15% tip — 10% + half of 10%.
  • VAT (15%) — multiply by 0.15 to add, divide by 1.15 to extract.

Compounding warning

A 10% rise followed by a 10% fall does not get you back to where you started. R1 000 → +10% = R1 100 → −10% = R990. Always re-base the percentage on the new value.