Before adding fish do a big change, at least 75%. During the cycle leave the same water in there. You asked when to do water changes during a fishless cycle.
After it has cycled you do a water change, the amount really depends on how high your nitrate level is. If it is around 200ppm, which isn't uncommon, a 90% water change before adding fish would bring it down to 20ppm, which isn't bad. Only doing 50% would drop it to 100ppm which is bad.