Identify what counts as one hundred percent
A percentage describes a part relative to a base. In “20% of 80,” the base is 80 and the percentage is 20/100. Naming the base first prevents many errors.
Separate the change from the final amount
For an increase, calculate the change and add it to the original value. For percentage change between two values, divide the change by the original value before multiplying by 100.
A mistake to avoid
Increasing and decreasing by the same percentage do not usually undo each other because the second percentage uses a different base. Also distinguish percentage points from relative percentage change.
Worked example
Increase 80 by 20%
20% of 80 is 0.20 × 80 = 16. The new value is 80 + 16 = 96. The change as a percentage of the original value is 16 ÷ 80 × 100 = 20%, not 16 ÷ 96 × 100.