8/26 as a percentage is 30.77%. This is the decimal form of the fraction turned into a percent and rounded to two decimal places.
The fraction 8/26 can be reduced to 4/13, which still represents the same value. Whether you write it as a fraction, a decimal (0.3077), or a percent, the amount stays the same.
In everyday situations, you might see this percent used to describe a portion of a group, like 30.77 % of a class of 26 students. Remember that the number is rounded, so the exact value is a little bit higher or lower depending on how many digits you keep.