Siva has 84% of Lord Krishna's 100% qualities

Om namah shivaya!

Shiva has 84% of Lord Krishna's 100% qualities.

Vishnu or Narayana has 93%

The jivatma or Jiva tattva's like us that includes Lord Brahma has 78%

Srimad Bhagavatam Canto 1 Chapter 3 Text 28 Purport.

Srila Prabhupada - "Learned scholars in transcendental subjects have carefully analyzed the summum bonum Kṛṣṇa to have sixty-four principal attributes.

All the expansions or categories of the Lord possess only some percentages of these attributes. But Śrī Kṛṣṇa is the possessor of the attributes cent percent.

And His personal expansions such as svayam-prakāśa, tad-ekātmā up to the categories of the avatāras who are all viṣṇu-tattva, possess up to ninety-three percent (93%) of these transcendental attributes.

Lord Śiva, who is neither avatāra nor āveśa nor in between them, possesses almost eighty-four percent (84%) of the attributes.

But the jīvas, or the individual living beings in different statuses of life, possess up to the limit of seventy-eight percent (78%) of the attributes.

In the conditioned state of material existence, the living being possesses these attributes in very minute quantity, varying in terms of the pious life of the living being.

The most perfect of living beings is Brahmā, the supreme administrator of one universe. He possesses seventy-eight percent (78%) of the attributes in full.

All other demigods have the same attributes in less quantity, whereas human beings possess the attributes in very minute quantity.

The standard of perfection for a human being is to develop the attributes up to seventy-eight percent (78%) in full. The living being can never possess attributes like Śiva, Viṣṇu or Lord Kṛṣṇa.

A living being can become godly by developing the seventy-eight-percent (78%) transcendental attributes in fullness, but he can never become a God like Śiva, Viṣṇu or Kṛṣṇa.

He can become a Brahmā in due course.

The godly living beings who are all residents of the planets in the spiritual sky are eternal associates of God in different spiritual planets called Hari-dhāma and Maheśa-dhāma.

The abode of Lord Kṛṣṇa above all spiritual planets is called Kṛṣṇaloka or Goloka Vṛndāvana, and the perfected living being, by developing seventy-eight percent (78%) of the above attributes in fullness, can enter the planet of Kṛṣṇaloka after leaving the present material body". SB,1,3, 28