The credit percentage used for the Child & Dependent Care Credit ranges from 20% to 35% of your qualified expenses based on your Adjusted Gross Income (AGI). For AGI over $43,000 the credit percentage is 20%.
You can check out IRS Pub 503, Page 12, for the full Child Care Credit Rate Table:
https://www.irs.gov/pub/irs-pdf/p503.pdf
