A fraction is a number that represents a part of a whole while a percentage(%) is a number or ratio that represents a fraction of 100.

In other words, percentage is just a special way of expressing a fraction as a number out of 100.

**Formula to convert percentage to fractions.**

- First step is to divide the percentage by 100.
- Then simplify your result.

**Example:**

Convert 35% to a fraction.

We begin by dividing the percentage by 100.

Then we simplify the fraction.

Therefore, 35% in fraction and its simplest form is 7/20