I'd call you skinny fat so its hard to say. Your not a lard ass but you don't visibly have a lot of muscle (i try to say this nicely). Id guess 18-22%. Your stomach looks close to what mine did at the end of my bulk and i ended up around 20%.
You have a very similar physique to me when i first started. Have you been working out long? Im not a good body builder by any means, and i really struggled at first. Getting your nutrition right will go along way into helping you achieve you goals. This goes for when bulking and cutting. I made the mistake of doing an eat everything bulk and paid the price. I made some gains, but my cut is a pain in the ass. Lol.