Basal Metabolic Rate (BMR) is the number of calories your body needs to perform basic, life-sustaining functions at rest. These functions include breathing, circulation, cell production, nutrient processing, and temperature regulation. Your BMR accounts for the largest portion of your daily calorie expenditure.
Several factors influence your BMR, including age, sex, weight, height, and body composition (muscle mass vs. fat mass). A higher muscle mass generally leads to a higher BMR because muscle tissue is metabolically more active than fat tissue.
The most commonly used formulas for calculating BMR are the Harris-Benedict Equation (revised) and the Mifflin-St Jeor Equation. The Mifflin-St Jeor Equation is generally considered more accurate for most people.