I've read that it's 10% after 10 days. Of course it depends on the person and amount of inactivity. Then it's another 10% every 10 days. That 10% is off the current top strength so it makes a smaller dent every time it decreases.
On the plus side, your muscles have amazing memory, so a guy who was benching 250 and stops for a year will get back up that level faster than a guy currently benching an all-time high of 185 who's been working out regularly. So if you have to take a break don't get discouraged just jump back in slow for a week and then crank it up.
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"Remember, it takes two to lie. One to lie and one to listen." -Homer
Unless you are the freakin Highlander, what is the point in learning how to fight with a sword?
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