You can use element.scrollTop / (element.scrollHeight - element.offsetHeight) to get the percentage (it’ll be a value between 0 and 1). So you can multiply the other element’s (.scrollHeight - .offsetHeight) by this value for proportional scrolling.
To avoid triggering the listeners in a loop you could temporarily unbind the listener, set the scrollTop and rebind again.
var $divs = $('#div1, #div2');
var sync = function(e){
var $other = $divs.not(this).off('scroll'), other = $other.get(0);
var percentage = this.scrollTop / (this.scrollHeight - this.offsetHeight);
other.scrollTop = percentage * (other.scrollHeight - other.offsetHeight);
// Firefox workaround. Rebinding without delay isn't enough.
setTimeout( function(){ $other.on('scroll', sync ); },10);
}
$divs.on( 'scroll', sync);