On most nutrition labels in the US there is a statement which says something along the lines of "Based on a 2,000 calorie diet". Does this mean that someone who consumes a 3,000 calorie diet would need 150% (instead of 100%) of the nutrients listed?

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Refer to this link: http://www.heart.org/HEARTORG/HealthyLiving/HealthyEating/Nutrition/Understanding-Food-Nutrition-Labels_UCM_300132_Article.jsp#.VzQ5fPl94wM

Essentially that means yes, but keep in mind that you might only need to increase some specific nutrients and not others depending on what you're trying to do.

The percentages on the label are the % of the recommended daily value of that nutrient for the average person who eats 2k calories. For example, a pregnant woman would need a higher % of vitamins whereas a bodybuilder would likely go for more fats/protein (just an example). But to my understanding you're correct.

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