In a complex way that is only approximately linear.
First, you have the static friction - at lowest duty cycles the motor won't budge until it overcomes the static friction, and once it does move, the dynamic friction is lower, so it will immediately get up to a somewhat higher RPM which you could then dial down lowering the duty cycle (so, a hysteresis effect, zero on the up-ramp, decreasing RPM on the down-ramp).
Then losses and efficiency start playing a role; the dynamic friction offsets the curve from y=ax by a certain value, magnetic field losses will make the curve bend, as both very low and very high field strength create more magnetic losses than "nominal" (the field of the rotor extending outside the stator and short-circuiting through structural elements and the air), and at higher RPM viscous friction of lubricant in bearings and air drag will apply a quadratic RPM drop-off factor. Add to that response to rapid changes of input delayed by inertia of the rotor, add induction reactions due to rapid voltage changes of PWM, and you're getting a model complex enough there's no point trying to write exact equations - either apply the linear approximation accepting the resulting error, or measure the response, and create a look-up table for input:output values.