We use the Mifflin-St Jeor equation, published in the American Journal of Clinical Nutrition in 1990 and rated the most reliable predictive equation for resting metabolism in the American Dietetic Association's comparison of common formulas (Frankenfield et al., 2005). It replaced the older Harris-Benedict equation from 1919, which tends to overestimate modern, more sedentary bodies.
Men: BMR = 10 × weight(kg) + 6.25 × height(cm) − 5 × age + 5
Women: BMR = 10 × weight(kg) + 6.25 × height(cm) − 5 × age − 161
BMR is then multiplied by an activity factor: 1.2 for sedentary, 1.375 for light activity (1–3 workouts/week), 1.55 for moderate (3–5/week), 1.725 for very active (6–7/week), and 1.9 for physically demanding jobs plus hard training. If you want the deeper mechanics of the two numbers, we break them down in BMR vs TDEE, explained.