The Zoroastrian religious calendar has 365 days.
Its standard structure contains twelve months of thirty days each, followed by five extra days known as the Gatha or Gatha days. These five epagomenal days honor the five Gathas, the oldest hymns traditionally attributed to Zarathustra. Together, 12 × 30 plus 5 produces a 365-day year.
The calendar is distinct from the Gregorian calendar and does not normally use the same leap-year system. Different Zoroastrian communities have adopted calendar variants, including the Shahenshahi, Kadmi, and Fasli systems. The Fasli calendar is seasonally aligned and uses an additional day at intervals to keep religious dates close to the seasons.
The number 360 can cause confusion because some earlier Iranian or Zoroastrian calendrical systems may have used twelve thirty-day months before the five additional days were incorporated. Likewise, 354 is associated with lunar calendars, not the standard modern Zoroastrian religious year. For the ordinary trivia question, 365 is the accepted answer.