It's relatively easy to say which parts of your code certainly won't benefit from multi-threading: sequential parts. If you have to carry out a series of small steps in order, muli-threading won't help because you always need to wait for one step to be done before starting the next. Many common tasks aren't (necessarily) sequential in this sense: for example, searching a list for a number of items. If you want to extract every red item from a list, you can share parts of the list among several threads and collect all the red items from each part into a final result list. The difficulty in concurrent programming lies in finding efficient ways of doing this for real problems.
At a lower level you can talk about data dependency: a particular instruction or block depends on a previous block if it uses the results of that block's calculations in its own. So (pseudocode):
Block one:
load r1 into r2
add r1 to r3 into r4
Block two:
load r4 into r1
add 3 to r4 into r4
block two depends on block one: they must be executed in order. Here:
Block one:
load r1 into r2
add r1 to r3 into r4
Block two:
load r1 into r3
add 3 to r1 into r1
that isn't the case. This isn't directly useful for concurrency, but hopefully it illustrates the point more concretely. It also illustrates another problem in handling concurrency: as abstract blocks functionality these two can be run in parallel, but in the concrete example given here they're reading/writing some of the same registers, so a compiler/pipeliner/whatever would have to do more work to make them run together. This is all very complex, but is covered beautifully in http://www.amazon.com/Computer-Architecture-Quantitative-Approach-Edition/dp/1558605967.
Which other parts don't benefit from multi-threading depends on your programming environment and machine architecture.
As for how to get a percentage, there's probably some hand-waving involved in a practical case - I doubt you'll ever get a precise number. If you divide your code up into functional units and profile the execution time in each, that would give you a roughly appropriate weighting. Then if one part that takes up 90% of the execution time can be improved with multi-threading, you say that 90% of your 'task' can be so improved.