Your Basal Metabolic Rate (BMR) is the number of calories your body needs to maintain basic functions at complete rest — breathing, circulation, cell production. It is the baseline for all calorie planning.
Men: BMR = 10×weight(kg) + 6.25×height(cm) − 5×age + 5
Women: BMR = 10×weight(kg) + 6.25×height(cm) − 5×age − 161
Male, 70 kg, 175 cm, age 30: BMR = 10×70 + 6.25×175 − 5×30 + 5 = 700 + 1093.75 − 150 + 5 = 1,649 cal/day. At moderate activity (×1.55): ~2,556 cal/day.
To lose weight, eat below your TDEE (Total Daily Energy Expenditure). To gain, eat above it. A deficit of 500 cal/day typically leads to ~1 lb/week loss.