diff --git a/ptscs/ruleset.xml b/ptscs/ruleset.xml
index 89e9058..5c226fc 100644
--- a/ptscs/ruleset.xml
+++ b/ptscs/ruleset.xml
@@ -26,8 +26,8 @@
     <rule ref="Squiz.Classes.ClassFileName" />
     <rule ref="Squiz.PHP.CommentedOutCode">
         <properties>
-            <!-- Report when > 50% valid code only -->
-            <property name="maxPercentage" value="50" />
+            <!-- Report when >= 75% valid code only -->
+            <property name="maxPercentage" value="74" />
         </properties>
     </rule>
     <rule ref="PEAR.Files.IncludingFile.BracketsNotRequired" />
diff --git a/tests/Sniffs/Squiz/CommentedOutCodeTest.php b/tests/Sniffs/Squiz/CommentedOutCodeTest.php
index 0e87c8c..e393b4e 100644
--- a/tests/Sniffs/Squiz/CommentedOutCodeTest.php
+++ b/tests/Sniffs/Squiz/CommentedOutCodeTest.php
@@ -13,7 +13,7 @@ public static function provideTestData(): Iterator
         yield[
           [], // Error data
           [ // Warning data
-            new ErrorData(4, 'Squiz.PHP.CommentedOutCode', 'This comment is 60% valid code'),
+            new ErrorData(13, 'Squiz.PHP.CommentedOutCode', 'This comment is 75% valid code'),
           ],
         ];
     }
diff --git a/tests/Sniffs/Squiz/_data/CommentedOutCode.php.fixed b/tests/Sniffs/Squiz/_data/CommentedOutCode.php.fixed
index cf6d542..c3118db 100644
--- a/tests/Sniffs/Squiz/_data/CommentedOutCode.php.fixed
+++ b/tests/Sniffs/Squiz/_data/CommentedOutCode.php.fixed
@@ -6,7 +6,8 @@
 /** Contains 50% valid code */
 // |<?php
 
-/** Contains 46% valid code */
-// function fn()
-// {
-// }
+/** Contains 63% valid code */
+// function fn() {}
+
+/** Contains 75% valid code */
+/* @var callable|string|null */
diff --git a/tests/Sniffs/Squiz/_data/CommentedOutCode.php.inc b/tests/Sniffs/Squiz/_data/CommentedOutCode.php.inc
index cf6d542..c3118db 100644
--- a/tests/Sniffs/Squiz/_data/CommentedOutCode.php.inc
+++ b/tests/Sniffs/Squiz/_data/CommentedOutCode.php.inc
@@ -6,7 +6,8 @@
 /** Contains 50% valid code */
 // |<?php
 
-/** Contains 46% valid code */
-// function fn()
-// {
-// }
+/** Contains 63% valid code */
+// function fn() {}
+
+/** Contains 75% valid code */
+/* @var callable|string|null */