The number of business days in a year can vary from year to year depending on the number of weekend days. Business days can also vary from business to business depending on the number of company holidays are taken. There are 365 days per year and about 104 weekend days. This is 260 days. If you subtract the 10 legal bank holidays taken this would be about 250 business days a year. The
. investment industry bases all estimates on 252 trading or business days per year.