Percent of a number: VAT, discount, and more
key notes:
Percent (%) means ”rate per 100.”
For example: 75% means ”75 per hundred” or 75/100.
Learn with an example
In Nagaland, the cost of a particular item is ₹720, which does not include VAT at 12.5%. After VAT is included,
what is the total cost?
₹____
Find the total cost by writing and solving an equation:
total cost with VAT = cost without VAT + 12.5% of cost without VAT
= 720 + 0.125 × 720 Substitute
= 720 + 90 Multiply
= 810 Add
After VAT is included, the total cost is ₹810.
Which coupon will save Floyd more money on an easel originally priced at ₹760?

First coupon
The first coupon’s discount is ₹75.
Second coupon
“10% off” means saving 10% of the original price. Find 10% of ₹760.
Write the percentage as a decimal.
10% = 0.10
Multiply the decimal by the original price.
0.10 . ₹760 = ₹76
The second coupon’s discount is ₹76.
Compare the coupons
The first coupon saves ₹75 and the second coupon saves ₹76.
The second coupon will save Floyd more money.
In Arunachal Pradesh, before adding VAT at 12.5%, a particular item’s cost is ₹3.36.
What is the total cost including VAT?
₹______
Find the total cost by writing and solving an equation:
total cost with VAT = cost without VAT + 12.5% of cost without VAT
= 3.36 + 0.125 × 3.36 Substitute
= 3.36 + 0.42 Multiply
= 3.78 Add
The total cost including VAT is ₹3.78.
Let’s Practice!