Durnin J., Womersley J. Body fat assessed from total body density and its estimation from skinfold thickness: measurements on 481 men and women aged from 16 to 72 years. Br J Nutrition. 1974;32: 77-97. Girandola N, Contarsy A. The validity of bioelectrical impedance to predict body composition. Bio Analogics 1988;2:78-84.
For women, the formula is [163.205 x log10 (waist + hip - neck)] - [97.684 x log10 (height in inches)] - 78.387. For example, a 72-inch tall male with a neck measurement of 16 and a waist measurement of 36 has 19 percent body fat. A 64-inch tall woman with a neck measurement of 12 inches, waist 28 inches and hips 42 inches has 34 percent body fat.
As you can see, it takes into account a person’s weight, height, and age. This is the formula we use in the calculator above if you don’t know your body fat percentage. Katch-McArdle
Adult Body Fat % = (1.20 x BMI) + (0.23 x Age) – (10.8 x gender) – 5.4. using gender male= 1, female= 0. There are different formulas by other scientists too for working out body fat percentage, like this one by Jackson, that takes into account race as well as age and gender. That looks a bit complicated.

Participant information entered into the system to enable the computing of the BIA algorithms, included gender, age, height and weight. Body fat mass percentage (BF) and visceral fat level (VFL) were recorded as the mean value of two repeated measurements. The time interval between the BIA and QCT measurements did not exceed 7 days.

. 288 207 178 341 286 8 71 300

body fat percentage chart by age and height