10% free on the iPhone would be around 800MB or more like just over 700MB. I've used my iPhone with no problems at 400MB or so free so I usually try to split the difference and keep my free space in the 500MB or so free with no problems.
I would like to think it wouldn't be much, since the "8gb" is already down to 7.27 before you even start!
This is the same for all drives which advertise the decimal equivalent which isn't the actual with the actual being slightly less and OS X alone on the iPhone takes up around 500MB or so.