The percentage of golfers who break 100 varies depending on the source. According to a report by the National Golf Foundation, 55% of golfers break 100. However, this report only includes golfers who follow all the rules of the game. Another report by Golf Guidebook states that 94% of male golfers and 50% of female golfers can break 100. This report does not specify whether the golfers follow all the rules of the game. A Reddit thread suggests that only 15% of golfers regularly break 100. This thread defines a "golfer" as someone who plays at least 9 holes at least once a month on average. The percentage of golfers who break 100 is likely to be lower if all people who play golf, including casual players, are included in the statistics.

In summary, the percentage of golfers who break 100 varies depending on the source, but it is generally estimated to be between 15% and 94%.