Calculate your basal metabolic rate (BMR) using the Mifflin-St Jeor formula.

BMR – the number of calories the body burns at rest over 24 hours. It is the basis for calculating TDEE.
For Men: BMR = 10×weight + 6.25×height − 5×age + 5
For Women: BMR = 10×weight + 6.25×height − 5×age − 161
Basal metabolic rate (BMR) is the number of calories the body burns at rest while maintaining vital functions. It accounts for ~60–70% of total daily calorie expenditure.
After age 30, BMR slows by an average of 1–2% per decade. However, regular strength training can slow or even stop this process.
Men's BMR is on average 10–15% higher than that of women of the same age and weight due to greater muscle mass. Each kilogram of muscle increases BMR by ~13 kcal/day.
The resulting number shows approximately how many calories your body burns in complete rest per day — for breathing, heart function, and temperature maintenance. It is not “how much you can eat,” but only the lower bound of your daily needs.
If the result seems high or low, do not worry — it is an indicative value. What matters most is how you use it: BMR is used for further TDEE calculation, not as a final goal.
BMR is multiplied by an activity factor to obtain total daily calorie needs (TDEE). A person with low activity multiplies by approximately 1.2; someone exercising 3–5 times per week by 1.5–1.7. Perform the full calculation in the TDEE calculator.
Only once you have TDEE can you determine a deficit or surplus — more about this calorie deficit and surplus guides.
The best check is to monitor your weight and food intake for two weeks, then adjust.
BMR changes along with body composition and age. It is worth recalculating when your weight changes by several kilograms, after a long diet or mass-gaining phase, and also annually, because metabolism gradually slows with age.
If you follow the plan for several weeks and your weight does not change, the mismatch is most likely not the formula but your activity factor — adjust TDEE, not BMR.