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Daily calorie needs are calculated using Basal Metabolic Rate (BMR) multiplied by an activity factor. The Mifflin-St Jeor equation is most commonly used: BMR = 10 × weight(kg) + 6.25 × height(cm) – 5 × age – 161 for women (or +5 for men).

Total Daily Energy Expenditure (TDEE) is your BMR multiplied by your activity level. To lose weight, eat 500 calories below your TDEE for about 1 pound (0.45 kg) of weight loss per week. A deficit greater than 1,000 calories/day is generally not recommended.

Activity multipliers range from 1.2 (sedentary) to 1.9 (very active). A sedentary person with a BMR of 1,500 needs about 1,800 calories, while the same person with an active lifestyle may need 2,550 calories. Exercise can add 200–600 calories to daily needs.

The Mifflin-St Jeor equation (1990) is considered more accurate than the Harris-Benedict equation (1919) for most people, estimating BMR within 10% of actual values. The Harris-Benedict equation tends to overestimate calorie needs by about 5%.