Lord Krsna is the Supreme Personality of Godhead and cause of ALL causes and always has 64 qualities in full.

The other categories of living entities have the following qualities of Kṛṣṇa-

1 - Visnu-tattva (also God) has 93.75% and includes the personification of Kṛṣṇa's internal energy sakti-tattva who is Srimati Radharani and Her associates.  

2 - Siva-tattva (in a league of his own) has 84.375%.

3 - Jiva-tattvas the separated living entities with their own unique personality separate from Krsna's Personality has 78.125%. 

Lord Krsna has 64 qualities which is 100% of His own attributes.

Other living entities have as follows-

Visnu-tattva has 60 of Krsna's qualities which is 93.75%, but can at times express those extra 4 qualities temporarily due to lila or pastimes.

For example, the original Kṛṣṇa never leaves Vṛndāvana therefore the Krsna who does come to the material world is really a Visnu-tattva expansion of Kṛṣṇa playing the role of "the original Krsna." 

Siva-tattva has 55 of Krsna's qualities which is 84.375%

Jiva-tattva has 50 of Krsna's qualities which is 78.125%

Srila Prabhupada - "Lord Śiva has fifty-five qualities, Lord Nārāyaṇa has sixty qualities, but Kṛṣṇa has in full all sixty-four qualities. Cent percent, hundred percent all the qualities. Therefore either Lord Śiva, Lord Brahmā or the marginal living entities (jiva-souls) can be equal to Krsna. This is the conception of God."(Lecture on SB 5.5.1, Los Angeles, Jan 20, 1969)

The Supreme Personality of Godhead Krsna has all these sixty-four transcendental qualities in full. 

In actual fact, the extent of Krsna's qualities is inconceivable.

(1) Beautiful features of the entire body

(2) Marked with all auspicious characteristics

(3) Extremely pleasing

(4) Effulgent

(5) Strong

(6) Ever youthful

(7) Wonderful linguist

(8) Truthful

(9) Talks pleasingly

(10) Fluent

(11) Highly learned

(12) Highly intelligent

(13) Genius

(14) Artistic

(15) Extremely clever

(16) Expert

(17) Grateful

(18) Firmly determined

(19) An expert judge of time and circumstances

(20) Sees and speaks on the authority of Vedas, or scriptures

(21) Pure

(22) Self-controlled

(23) Steadfast

(24) Forbearing

(25) Forgiving

(26) Grave

(27) Self-satisfied

(28) Possessing equilibrium

(29) Magnanimous

(30) Religious

(31) Heroic

(32) Compassionate

(33) Respectful

(34) Gentle

(35) Liberal

(36) Shy

(37) The protector of surrendered souls

(38) Happy

(39) The well-wisher of devotees

(40) Controlled by love

(41) all-auspicious

(42) Most powerful

(43) all-famous

(44) Popular

(45) Partial to devotees

(46) Very attractive to all women

(47) all-worship able

(48) all-opulent

(49) all-honourable

(50) The supreme controller.

(51) Changeless

(52) all-cognizant

(53) Ever fresh

(54) His body is sat-cit-ananda-vigraha which means eternity, knowledge, bliss and form - an eternal spiritual body.

(55) Possessing all mystic perfections.

(56) He has inconceivable potency.

(57) Uncountable universes generate from His body.

(58) He is the original source of all incarnations.

(59) He is the giver of salvation to the enemies whom He kills.

(60) He is the attractor of liberated souls.

Besides these sixty transcendental qualities that Visnu/Narayana also have, Krsna has four more qualities which are not manifested even in the Visnu/Narayana form of Godhead, what to speak of the demigods or living entities. 

They are as follows:

(61) He is the performer of wonderful varieties of pastimes (especially His childhood pastimes).

(62) He is surrounded by devotees endowed with wonderful love of Godhead.

(63) He can attract all living entities all over the universes by playing on His flute.

(64) He has a wonderful excellence of beauty which cannot be rivaled anywhere in the creation.

The Absolute Truth (Krsna) is anandamaya (desiring to increase His joy), hence from His original form He expands and becomes many. 

These emanations from the Supreme Person are of two categories: full expansions (Visnu-tattva) and partially manifested expansions (jiva-tattva or jiva-souls). 

The Lord's various full and partial expansions and the Lord Himself simultaneously co-exist, only appearing to manifest under the influence of time. 

These expansions of the Supreme Being are known as Visnu-tattva, and they are also Supreme Absolute Truth. 

While non-different from the Lord, the Visnu-tattvas all accept their own role as Godhead in the mood of Servitor to the "original" Supreme Being. 

This relationship is the foundation of Vedic monotheism, which encompasses the inconceivable, absolute personal nature of the original Godhead.

The Supreme Being possesses two other expansive qualities known as Siva-tattva and jiva-tattva. 

Together with Visnu-tattva, these three qualities are representative of the Absolute Person's internal, external and marginal energies. 

The Lord has expanded Himself as Lord Siva and Lord Brahma, and we, the living entities, are also expansions. Like us, Lord Brahma is also jiva-tattva. 

Lord Siva is between Visnu-tattva and jiva-tattva. And Lord Visnu is Visnu-tattva.

Visnu-tattva, via media, and jiva-tattva - they are all expansions of the Supreme Personality of Godhead.

Therefore we can summarize as follows as a reminder-

Lord Krsna has 64 qualities always in full.

Visnu-tattva has 60 qualities, or 93.75% of Krsna's attributes.

Siva-tattva has 55 qualities, or 84.375% of Krsna's attributes.

Jiva-tattva (jiva-souls) has 50 qualities or 78.125% of Krsna's attributes.

This is the reason why Krsna is called Param Purushottam, Purnavatar or Supreme Personality of Godhead (Reference from SB Canto 1.3.29)

Learned scholars in transcendental subjects have carefully analyzed the summum bonum Krsna to have sixty-four principal attributes. 

All the expansions or categories of the Lord possess only some percentages of these attributes. 

But Sri Krsna is the possessor of the attributes cent percent. 

And His personal expansions such as svayam-prakasa, tad-ekatma up to the categories of the avataras who are all visnu-tattva, possess up to 93.75% of these transcendental attributes. 

Lord Siva, who is neither avatara nor avesa nor in between them, possesses 84.375% of Krsna's attributes. 

But the jiva-souls, or the individual marginal living entities in different statuses of life, possess only up to the limit of 78.125% of Krsna's attributes. 

In the conditioned state of material existence, the living entities possesses these attributes in very minute quantity, varying in terms of the pious life of the marginal living being (jiva-souls)

The most perfect of marginal living entities (jiva-souls) is Brahma, the supreme administrator of each material universe inside each massive Brahmanda universal outer shell. 

Like all other marginal living entities, Brahma also possesses 78.125% 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 78.125% in full. 

The marginal living entity (jiva-soul) can never possess attributes of Siva, Visnu or Lord Krsna. 

A marginal living entity or jiva-soul can become godly by developing the 78.125% transcendental attributes in fullness, but he can never become a God like Siva, Visnu or Krsna. He can become a Brahma 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-dhama and Mahesa-dhama. 

The abode of Lord Krsna is above all the spiritual Vaikuntha planets and is called Krsnaloka or Goloka-Vrndavana.

The perfected marginal living entity (jiva-soul), by developing their full potential of 78.125% of Krsna's attributes, can enter the planet of Krsnaloka after leaving the present material bodily vessel.

Bhagavad Purana (Srimad Bhagavatam) Canto I Ch 3 text 28

TEXT 28

ete cāṁśa-kalāḥ puṁsaḥ

kṛṣṇas tu bhagavān svayam

indrāri-vyākulaṁ lokaṁ

mṛḍayanti yuge yuge

Translation

All of the incarnations are either plenary portions or portions of the plenary portions of the Lord, but Lord Śrī Kṛṣṇa is the original Personality of Godhead. All of them appear on planets whenever there is a disturbance created by the atheists. The Lord incarnates to protect the theists. 

Purport by 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 of these transcendental attributes. 

Lord Śiva, who is neither avatāra nor āveśa nor in between them, possesses almost eighty-four percent 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 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 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 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 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 of the above attributes in fullness, can enter the planet of Kṛṣṇaloka after leaving the present material body."**