For what purpose are you giving this list of percentages? What do you want your readers to get from it?
I know of no rule for this. For some purposes 50 might be a reasonable, but quite arbitrary, number. How many percentages will you show altogether? And how many with denominators below 50? 100? 200? My personal rule might be more like 200.
You would probably like to have a large majority of the entries in your table to appear in the same format. But you don't want to mislead.
To many people "81%" might give an impression "low 80%s" and they might feel deceived to find out that's actually just 13 out of 16---which, under random sampling, could imply a 95% Confidence Interval of $(.58, .94).$
By contrast, if "81%" is from 260 out of 320, then my similarly "implied" CI would be $(.77, .85).$
I grant that the average reader of your chart is not going to do the math
to get a CI, but you might want to consider what impression your percentages are giving.
Note: For illustration, I'm using Jeffreys CIs for binomial proportions, computed in R as follows:
qbeta(c(.025,.975), 13.5, 16-13+.5)
 0.5792148 0.9441870
qbeta(c(.025,.975), 260.5, 320-260.5)
 0.7697719 0.8547530