It is not necessarily based on percentage, it is based on what you spend on the samples and use for your business. If you are wearing the clothing, then you may have a hard time proving that the clothes were bought for your business. Generally, clothing is not a deductible expense, even for a business owner if the clothing is suitable to wear places other than your job.
If you are in the fashion industry and buying clothes for you and also buying clothes for samples, then you would deduct the samples and not the ones you are buying to wear.
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