It depends what you want it for and what type of sailing you do...
For SDM, more carbon = lighter, faster reaction, weaker.
For RDM, more carbon = more strength (I think).
If you're a cruiser/freerider, anything from 30% on should be fine... Don't forget to check the mast curve and stiffness requirements for your sails

If buying new sails, get a fourth mortgage and buy the matching masts