The word "percent" means "per 100" so your percentage becomes a fraction with the denominator 100.
40% = 40/100
Simplify by dividing both the numerator and denominator by the same number.
This number will be the Greatest Common Factor (GCF) of the two numbers.
Here, the GCF is 20, because
40 = 2 x 2 x 2 x 5
100 = 2 x 2 x 5 x 5
and the common factors 2 x 2 x 5 = 20
Dividing the values by 20, 40/100 becomes 2/5 (simplest form)
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0.05 percent as fraction in simplest form is 1/2000
0.9 percent as fraction in simplest form is 9/100
27 percent as simplest form fraction is 27/100
107 percent as a fraction in simplest form is 107/100
750 percent as a fraction in simplest form is 15/2