Math

Percentages: increase, discount and the right formulas

Percentages are the math most present in adult life: discounted prices, adjusted salaries, interest, targets met, taxes, newspaper headlines. They are also the silent source of error in finance, news and business, because the operations look alike, intuition misleads, and almost nobody checks the base a percentage is taken on. The question "what is 15% of 80?" is different from "80 is what percent of 200?"; a 20% increase followed by a 20% discount does not return the original price, it returns less; and a stock that falls 50% needs a 100% gain to recover. This guide gathers the right formulas, works each calculation step by step with checked numbers, and dissects the four errors that cost the most: increase and discount do not cancel, a percentage point is not a percent, percentages on different bases do not add up, and the average of percentages is not the percentage of the average.

J-Kit15 min readIntermediate
  • Percentage
  • Discount
  • Percentage points
  • Financial math
  • Calculation

Key takeaways

  • X% of Y is Y × X/100; "X is what % of Y" is X/Y × 100. They are different questions.
  • Increasing by X% multiplies by (1 + X/100); a discount, by (1 − X/100). +50% then −50% gives 0.75× the original, it always shrinks by p².
  • Percentage point ≠ percent: from 10% to 12% is 2 percentage points, but a 20% relative change.
  • Percentages on different bases do not add, and the average of percentages is not the percentage of the average. To add changes over time, use the logarithmic return.

The operations you actually use

A percentage is just a fraction of 100: 15% is 15/100 = 0.15. Every operation grows from that. The trick is to identify which question you are asking, because each one has its own formula. The table below gathers the six calculations that answer 99% of everyday cases, the same six the percentage calculator solves, with the steps in view. The one that trips people up most is no accident on this list: it is the percentage change, the engine behind "went up X%", "fell Y%", "returned Z%".

Δ% = (final − inicial) ÷ |inicial| × 100
Δ%
the percentage change (the "by what percent" it moved).
inicial
the starting value, the base you measure against.
final
the ending value.
Percentage change: from 80 to 100 is (100 − 80) ÷ 80 × 100 = +25%. A negative result means a drop.
The essential percentage formulas.
QuestionFormulaExample
What is X% of Y?Y × X/10015% of 80 = 12
X is what % of Y?X/Y × 10045 of 180 = 25%
Increase Y by X%Y × (1 + X/100)80 + 25% = 100
Discount X% off YY × (1 − X/100)250 − 20% = 200
Change from A to B(B − A)/|A| × 10080 → 100 = +25%
Value before +X%final / (1 + X/100)150 / 1.25 = 120

Use the tool below to try each of these calculations with your own numbers before moving on. It shows the substitution into the formula, not just the result, which helps cement which question you are answering.

Percentage calculator: pick the mode (percent of, what percent, increase, discount, change, original value) and see the steps.Open the tool full page

Two questions that look alike

"What is X% of Y" and "X is what percent of Y" are inverses of each other, and swapping them is the most common mistake of all. In the first you know the percentage and want the value; in the second you have two values and want to find the percentage. The clue is what you are looking for: an absolute number (dollars, grams, questions) or a percent.

  1. 15% of 8080 × 15/100 = 80 × 0.15 = 12. A 15% tip on an 80 bill is 12.
  2. 45 is what % of 18045 / 180 × 100 = 0.25 × 100 = 25%. If you got 45 of 180 questions right, that is 25%.

Notice that the second calculation is a pure proportion, "45 is to 180 as X is to 100". It is the same reasoning as the rule of three, which is why the two topics go hand in hand. Whenever a question can be read as "so much is to so much", the rule of three solves it, and the percentage is just the special case where the second term is 100.

Increase, discount and the asymmetry of gains and losses

The smart way to apply an increase or a discount is to multiply by a factor, not to add in parts. Increasing by 25% means multiplying by 1.25; taking 20% off means multiplying by 0.80. This keeps the calculation direct and sets up the reverse operation: finding the original value when you only know the final price.

  1. Discount: 250 with 20% off250 × (1 − 0.20) = 250 × 0.80 = 200. You pay 200 and save 50.
  2. Increase: a 25% raise on 8080 × (1 + 0.25) = 80 × 1.25 = 100. The value rises from 80 to 100.
  3. Original: price with +25% already is 150150 / (1 + 0.25) = 150 / 1.25 = 120. The price before the raise was 120, not 112.50.
original = final ÷ (1 + a) desconto que desfaz o aumento a = a ÷ (1 + a) alta que recupera a queda d = d ÷ (1 − d)
a
the increase applied, as a fraction (25% → 0.25).
d
the drop applied, as a fraction (50% → 0.50).
final
the value after the change.
The three reversals. A drop of d demands a larger gain, d/(1 − d): falling 50% (d = 0.5) demands a 0.5/0.5 = 1 = 100% rise.

This is the asymmetry that fools the beginner investor: an equal-sized drop and gain are not equivalent, because the gain is taken on a smaller base. The bigger the drop, the more brutal the recovery required, an 80% loss needs +400% just to get back to square one. The worked example below shows the arithmetic.

  1. Worked example: a stock falls 50%You buy at 100 and it drops 50%: 100 × (1 − 0.50) = 50. Now, to get from 50 back to 100, the required change is (100 − 50)/50 × 100 = 50/50 × 100 = 100%. So: it fell 50%, but needs to rise 100%, twice as much, just to break even.

The costliest trap: successive percentages

Here is the mistake that costs real money: applying +X% then −X% does NOT return the original value, and two discounts in a row do NOT add up. This happens because each percentage is taken on a different base. The increase is computed on the smaller value; the next discount, on the already-increased one. Watch the extreme case, +50% then −50%, in the worked example below.

  1. Worked example: +50% then −50%Start at 100. Up 50%: 100 × 1.50 = 150. Then down 50%: 150 × 0.50 = 75. It ended at 75, not 100, a net loss of 25%. The two "50%" do not cancel because the second is taken on 150, not on 100.

The loss is no coincidence: applying +p then −p (with p as a fraction) always multiplies by (1 + p)(1 − p) = 1 − p², that is, a shrinkage of p². With 20% (p = 0.2), p² = 0.04 = 4%. With 50% (p = 0.5), p² = 0.25 = 25% loss, exactly the 75 in the example. The same logic explains why "cumulative discounts" do not add: two 10% discounts give 0.90 × 0.90 = 0.81, i.e. 19%, not 20%; and a 20% followed by 30% gives 1 − (0.80 × 0.70) = 0.44, i.e. a 44% total discount, not 50%.

fator total = (1 − d₁) × (1 − d₂) × … × (1 − dₙ)
d₁, d₂, dₙ
each successive discount, as a fraction (20% → 0.20).
fator total
the single equivalent multiplier; 1 − factor is the real total discount.
Successive discounts multiply, they do not add: 20% and 30% give 1 − (0.80 × 0.70) = 0.44, i.e. 44%, not 50%.
0%25%50%75%100%04590Increase and discount a (%)% of original value remaining
How much of the original value remains after an a% increase followed by an a% discount. The curve is 1 − a²: the loss grows with the square of a, slowly at first and fast at the end.
View the data
xValue
0100%
1099%
2096%
3091%
4084%
5075%
6064%
7051%
8036%
9019%

A percentage point is not a percent

When something is already measured in percent, an interest rate, a market share, an approval rating, a dangerous ambiguity appears. If the benchmark rate goes from 10% to 12%, it rose 2 percentage points (the absolute difference), but it rose 20% in relative terms (2 is 20% of 10). Both are true about the same fact, and mixing them distorts the message. The press gets this wrong constantly: a tax going from 5% to 6% becomes a "1% increase" headline when, relatively, it was a 20% jump. Eurostat's statistical style guide separates the two terms precisely to avoid this error in official reporting.

Percentage point (pp)
The absolute difference between two percentages. From 10% to 12% is +2 pp. Used to compare rates.
Percentage change
The relative change between two values: (final − initial)/|initial| × 100. From 10% to 12% is +20%.
Relative change
Another name for percentage change, the difference measured against the base, not in absolute terms.
Base
The value a percentage is taken on. Silently switching the base is the root of nearly every percentage mistake.

Percentages and unit conversion are the two calculations where one detail changes everything. If your next problem involves measurements, temperature, distance, weight, see the sibling guide unit conversion without errors. And when the percentage is a return that piles up month after month, the topic becomes compound interest: the guide compound interest, contributions and inflation shows how the same rate behaves over time.

Averaging percentages and the paradox lurking

The fourth error is the subtlest: the average of percentages is not the percentage of the average. If one week you converted 1 visit out of 10 (10%) and the next 80 out of 100 (80%), the naive average of the two rates is (10% + 80%)/2 = 45%. But the real conversion for the period is (1 + 80)/(10 + 100) = 81/110 = 73.6%, much closer to 80%, because the second week had ten times more visits and weighs far more. You may only average percentages directly when the bases are equal; otherwise, sum the numerators and denominators separately. Ignoring this opens the door to Simpson's paradox, where a trend shows up in every group and reverses in the total. The table below sums up the four traps in this guide.

The four percentage traps, the error, what intuition says, and the correct result.
TrapWrong example (intuition)Correct result
Increase and discount cancel+50% then −50% returns to original0.75× the original (loses 25%)
Percentage point = percent10% → 12% is a "2% increase"+2 percentage points = +20%
Add percentages on different bases20% + 30% off = 50%1 − (0.80 × 0.70) = 44%
Average of percentages = percentage of averageaverage of 10% and 80% = 45%81/110 = 73.6%
Why gains and losses are asymmetric

A percentage drop and a percentage gain of the same size do not balance, because the gain is taken on a smaller base. Falling d (fraction) then rising d leaves you at (1 − d)(1 + d) = 1 − d², always below the start. To truly recover, the required gain is d/(1 − d): −20% needs +25%, −50% needs +100%, −80% needs +400%. That is why protecting capital from big drops is worth more than chasing symmetric gains.

Logarithmic return: how to add changes over time

Simple percentage changes do not add over time, they multiply, because each period starts from the previous one's base. The trick is to switch to the logarithmic return: the natural log of (1 + r). Since the log of a product is the sum of the logs, the log returns of several periods simply add, and the total matches the product of the factors. Example: +50% then −50% gives ln(1.50) + ln(0.50) = 0.405 − 0.693 = −0.288; and e^(−0.288) = 0.75, exactly the 75% from the start of this guide. This is the property Attilio Meucci sums up as "compounded returns aggregate across time". You can work these logs out with the logarithm calculator.

Averaging percentages: when it is a trap

Taking the arithmetic mean of percentages is only honest when they all share the same base (the same number of cases). Conversion, hit, mortality or interest rates usually come from different bases, and there the plain average misleads. The right move is the average weighted by each base's size, or, equivalently, sum the numerators and divide by the sum of the denominators. That is what turned 45% (naive average) into 73.6% (real rate) in the section's example.

Simpson's paradox: the trend that reverses

In Simpson's paradox, described by E. H. Simpson in 1951, a relationship that holds in every subgroup reverses when everything is pooled. Constructed example: across two departments, group B has a higher admission rate than group A in both (80% vs 70% in one, 30% vs 20% in the other), but because B concentrates in the hard department, the total flips, A ends at 72/110 = 65.5% and B at 38/110 = 34.5%. The famous real case is admissions at the University of California, Berkeley (Bickel, Hammel and O'Connell, Science, 1975): aggregate figures suggested bias against women (about 44% of men admitted versus 30% of women), but department by department the bias vanished, women applied more to programs with few openings. The practical lesson: never pool percentages without looking at each group's base.

Frequently asked questions

Why does +20% then −20% not return the original value?
Because the discount is taken on an already larger value. 100 becomes 120 with +20%; 20% of 120 is 24, so 96 is left. Mathematically, (1 + p)(1 − p) = 1 − p², always less than 1.
How do I calculate the percentage change between two values?
Use (final − initial) / |initial| × 100. From 80 to 100: (100 − 80)/80 × 100 = 25%. A negative result means a drop.
What is the difference between a percentage point and a percent?
A percentage point is the absolute difference between two percentages; a percent is the relative change. From 10% to 12% is 2 percentage points, but a 20% increase in relative terms.
Do a 20% and a 30% discount add up to 50%?
No. They multiply: 0.80 × 0.70 = 0.56, so you pay 56% of the price, a 44% total discount, not 50%. The second discount is applied to an already reduced value.
If a stock falls 50%, how much must it rise to recover?
100%. From 100 it drops to 50; going from 50 back to 100 is a (100 − 50)/50 = 100% gain. The gain that recovers a drop of fraction d is d/(1 − d).
Can I just average two percentages?
Only if both share the same base. With different bases, the plain average misleads: 10% (1 of 10) and 80% (80 of 100) do not give 45%, but (1 + 80)/(10 + 100) = 73.6%. Sum numerators and denominators, or use a weighted average.
How do I add percentage changes over time?
Simple changes multiply, they do not add. To add them, use the logarithmic return: ln(1 + r) for each period. The logs add up and the total returns to the product of the factors via the exponential.

Identify the question before the calculation: X% of Y is Y × X/100; "X is what % of Y" is X/Y × 100; increase and discount are multiplications by (1 ± X/100). And avoid the four errors: +X% then −X% does not return the original (it loses p²), a percentage point is not a percent, discounts on different bases do not add (they multiply), and the average of percentages is not the percentage of the average, to add changes over time, switch to the logarithmic return.

Sources & references

  1. Eurostat, Glossary: Percentage point (official definition and pp abbreviation)
  2. Eurostat, Percentage change and percentage points (statistical concept)
  3. Simpson, E. H. (1951). The Interpretation of Interaction in Contingency Tables. JRSS-B
  4. Bickel, Hammel & O'Connell (1975). Sex Bias in Graduate Admissions: Data from Berkeley. Science
  5. Meucci, A. (2010). Linear vs. Compounded Returns, Common Pitfalls in Portfolio Management. SSRN