Step one: estimate BMR
Use Mifflin-St Jeor, the most accurate general-purpose equation, or Katch-McArdle if you know your body fat percentage. BMR is the base that the activity factor multiplies.
Step two: pick the activity factor
The multipliers are 1.2 sedentary, 1.375 light (1–3 sessions a week), 1.55 moderate (3–5), 1.725 very active (6–7) and 1.9 extra active (hard training plus physical work). Be conservative — most people overestimate their activity, and the factor is the largest source of error.
Step three: verify with real data
The formula gives an estimate; your scale gives the answer. Eat a consistent calorie amount for two to three weeks. Stable weight means that intake is your TDEE. Gaining or losing tells you to move the number by the implied amount, around 100–200 kcal per 0.5 lb per week of error.
Why the estimate drifts
TDEE falls as you lose weight, drops with age, and rises with activity and muscle. It also fluctuates day to day with training and non-exercise movement. Recalculate after every 4–6 kg of change or any significant shift in routine.
Using TDEE for a goal
Cut at 15–20% below TDEE for fat loss, bulk at 10–15% above for muscle gain, and eat at TDEE to maintain. A diet break, eating at maintenance for a week or two during a long diet, can restore adherence and ease fatigue.