For me @sdrzymala is correct here. I would normalise this data first before loading it to a database. If the client or report needed the data pivoted or denormalised again I would do this in client code.
1) First I would save the following split function and staging table "PercentsNormalised" into the database. I got the split function from this question here. 
-- DDL Code:
Create FUNCTION dbo.SplitStrings
(
    @List       NVARCHAR(MAX),
    @Delimiter  NVARCHAR(255)
)
RETURNS TABLE
AS
    RETURN (SELECT Number = ROW_NUMBER() OVER (ORDER BY Number),
        Item FROM (SELECT Number, Item = LTRIM(RTRIM(SUBSTRING(@List, Number, 
        CHARINDEX(@Delimiter, @List + @Delimiter, Number) - Number)))
    FROM (SELECT ROW_NUMBER() OVER (ORDER BY s1.[object_id])
        FROM sys.all_objects AS s1 CROSS APPLY sys.all_objects) AS n(Number)
    WHERE Number <= CONVERT(INT, LEN(@List))
        AND SUBSTRING(@Delimiter + @List, Number, 1) = @Delimiter
    ) AS y);
GO
Create Table PercentsNormalised(
    RowIndex Int,
    -- Other fields here,
    PercentValue Varchar(100)
)
GO
2) Either writing some SQL (like below) or using the same logic in a SSIS dataflow task transform the data like so and insert into the "PercentsNormalised" table created above.
With TestData As (
  -- Replace with "real table" containing concatenated rows
  Select '3%+2%+1%' As Percents Union All
  Select '5%+1%+1%+0%' Union All
  Select '10%+8%' Union All
  Select '10%+5%+1%+1%+0%'
),
TestDataWithRowIndex As (
  -- You might want to order the rows by another field 
  -- in the "real table"
  Select Row_Number() Over (Order By Percents) As RowIndex,
      Percents
  From TestData
)
-- You could remove this insert and select and have the logic in a 
-- SSIS Dataflow task
Insert PercentsNormalised
    Select td.RowIndex,
        ss.Item As PercentValue    
    From TestDataWithRowIndex As td
        Cross Apply dbo.SplitStrings(td.Percents, '+') ss;
3) Write client code on the "PercentsNormalised" table using say the SQL pivot operator.