Spreadsheet Practice

How to calculate the percentage difference between two numbers in Excel

Formula (Excel and Google Sheets)

=ABS(B2-C2)/AVERAGE(B2,C2)

Divide the absolute difference by the average of the two: =ABS(B2-C2)/AVERAGE(B2,C2).

Result on the example
one result per row in D2, filled down to D6
Works in
Every current version
Google Sheets
Same formula

See it work

The formula is already in D2, filled down to D6. Change any input and the result updates, or edit the formula to experiment.

How it works

Percentage difference compares two values when neither is the "before": it divides the gap by their average, so swapping A and B gives the same answer. 120 and 100 differ by 20, and their average is 110, so they are 18.2% apart.

Use percentage change instead when one value is the starting point.

=ABS(B2-C2)/AVERAGE(B2,C2)

Result0.1818181818

  1. B2$120

    The value in B2.

  2. C2$100

    The value in C2.

  3. B2-C220

    The - operator subtracts.

  4. ABS(B2-C2)20

    ABS: Absolute value.

    • numberB2-C220
  5. AVERAGE(B2,C2)110

    AVERAGE: Arithmetic mean of the numbers.

    • number1B2$120
    • number2C2$100
  6. ABS(B2-C2)/AVERAGE(B2,C2)0.1818181818

    The / operator divides.

In Google Sheets

The same formula works in Google Sheets: =ABS(B2-C2)/AVERAGE(B2,C2). We ran it in Google Sheets mode on the same data and it returns the same results.

Other ways to do it

Each one was run on the same example sheet.

FormulaResultWhen to use it
=(C2-B2)/B2-16.7%, 11.1%, 0.0%…Different resultPercentage change from A to B. Use it when A is the baseline. Not symmetric: 120 to 100 is a 16.7% decrease, but 100 to 120 is a 20% increase.

Common mistakes

  • Percentage difference and percentage change are different measures. Pick the one that matches the question, and name it in the report.
  • If both values are 0, the formula divides by zero. Guard it with =IF(AVERAGE(B2,C2)=0,0,ABS(B2-C2)/AVERAGE(B2,C2)).

Try it yourself

Same data, empty answer cell. Your formula is graded instantly, then re-checked on changed data, so a typed-in number won't pass.

Calculate the percentage difference between two numbers

In D2, calculate the percentage difference between the two quotes, then fill down to D6.

Questions

Which one do I divide by, the bigger or the smaller number?

Neither: percentage difference uses the average of the two. Dividing by one of them is percentage change.

How do I flag quotes that differ by more than 10%?

Compare the result: =ABS(B2-C2)/AVERAGE(B2,C2)>10%.

Checked by running on 2026-10-30: every formula and result on this page was calculated by the Spreadsheet Practice formula engine, in both Excel and Google Sheets modes.