How do you calculate a conversion rate for calls and forms?
Divide the conversions you counted by the visits or clicks in the same period, then multiply by 100. If your website had 1,200 visits last month and 36 of them ended in a call or a form, your conversion rate was 3%. Use the same date range, and the same definition of a conversion, every time.
Calls are the tricky part. A tap on a phone number isn't always a call: for clicks on a number on your mobile site, Google says "we can only track these clicks, not the phone calls themselves." A call tracking number counts the calls that actually came through. Google also notes that if you count "Every" conversion, or track several actions, a rate can go above 100%, because one visit can produce more than one conversion.