Both RC filter types share the same cutoff formula fc = 1/(2πRC), but differ in where the output is taken.
In a low-pass filter, output is measured across the capacitor: it passes frequencies below fc and attenuates those above at −20 dB per decade. In a high-pass filter, output is taken across the resistor: it passes frequencies above fc and blocks lower ones.
Per IEEE and IEC filter definitions, the roll-off of a single RC stage is first-order (−20 dB/decade).
To design a filter, pick fc first, choose a standard capacitor value, then solve for R = 1/(2π × fc × C). Cascading stages increases roll-off steepness.