The percent of your business income attributable to your home office has to do with where you handle the administrative tasks - planning, billing, bill payment, taxes, etc.
If you perform all of these functions in your home office and none at your client's, then you can claim that 100% of your business income is attributable to this home office.
The impact on your tax return can be quite significant, depending on how much of your income comes from your business. The percentage you enter is used to factor in how much of your home office expenses can be deducted from your income.
See SuperUser Critter#2's answer for a similar situation.
https://ttlc.intuit.com/replies/5574750