SELECT
ROUND(
COUNT(DISTINCT active_users.user_id) * 100.0 / COUNT(DISTINCT Users.id),
2
) AS percent
FROM Users
LEFT JOIN (
SELECT user_id FROM Reservations
UNION
SELECT owner_id AS user_id FROM Rooms JOIN Reservations ON Rooms.id = Reservations.room_id
) AS active_users ON Users.id = active_users.user_id;