@leximpact/socio-fiscal-openfisca-json
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JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)
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JSON
{
"abat_spe": {
"baseline_variable": "abat_spe",
"default_value": 0,
"definition_period": "year",
"dtype": "float32",
"entity": "foyer_fiscal",
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"formulas": {
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"documentation": "\nAbattements spéciaux pour :\n\n- pour personnes âges ou invalides ;\n- pour enfants à charge ayant fondé un foyer distinct.\n",
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.abat_rni.contribuable_age_invalide",
"impot_revenu.calcul_revenus_imposables.abat_rni.enfant_marie"
],
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"stop_line_number": 137,
"variables": [
"age",
"caseF",
"caseP",
"nbN",
"rng"
]
},
"2025-01-01": {
"documentation": "\nAbattements spéciaux pour :\n\n- pour personnes âges ou invalides ;\n- pour enfants à charge ayant fondé un foyer distinct.\n",
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.abat_rni.contribuable_age_invalide",
"impot_revenu.calcul_revenus_imposables.abat_rni.enfant_marie"
],
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"stop_line_number": 78,
"variables": [
"age",
"caseF",
"caseP",
"nbN",
"rng"
]
}
},
"json_type": "number",
"label": "Abattements spéciaux",
"last_value_still_valid_on": "2025-01-01",
"name": "abat_spe",
"reference": {
"0001-01-01": [
{
"href": "http://bofip.impots.gouv.fr/bofip/2036-PGP"
}
]
},
"referring_variables": [
"rni"
],
"start_line_number": 13,
"stop_line_number": 137,
"unit": "currency",
"value_type": "float"
},
"aide_logement_base_ressources_individu": {
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"default_value": 0,
"definition_period": "month",
"dtype": "float32",
"entity": "individu",
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"formulas": {
"0001-01-01": {
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.max",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.min",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.min2",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.taux",
"prestations_sociales.aides_logement.allocations_logement.ressources.abattements.chomage_indemnise"
],
"start_line_number": 361,
"stop_line_number": 404,
"variables": [
"aide_logement_abattement_indemnites_chomage",
"aide_logement_abattement_revenus_activite_professionnelle",
"aide_logement_condition_neutralisation",
"chomage_imposable",
"chomeur_longue_duree",
"f1tt",
"f3vj",
"frais_reels",
"hsup",
"moins_values_court_terme_non_salaries",
"moins_values_long_terme_non_salaries",
"revenu_assimile_pension_apres_abattements",
"rpns_imposables",
"rpns_pvce",
"rpns_pvct",
"salaire_imposable"
]
},
"2018-01-01": {
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.max",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.min",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.taux",
"prestations_sociales.aides_logement.allocations_logement.ressources.abattements.chomage_indemnise"
],
"start_line_number": 321,
"stop_line_number": 360,
"variables": [
"aide_logement_abattement_indemnites_chomage",
"aide_logement_abattement_revenus_activite_professionnelle",
"aide_logement_condition_neutralisation",
"chomage_imposable",
"f1tt",
"f3vj",
"frais_reels",
"moins_values_court_terme_non_salaries",
"moins_values_long_terme_non_salaries",
"revenu_assimile_pension_apres_abattements",
"rpns_imposables",
"rpns_pvce",
"rpns_pvct",
"salaire_imposable"
]
},
"2021-01-01": {
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.deductions.abatpen.min",
"impot_revenu.calcul_revenus_imposables.deductions.abatpen.taux",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.max",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.min",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.taux",
"prestations_sociales.aides_logement.allocations_logement.ressources.abattements.chomage_indemnise"
],
"start_line_number": 272,
"stop_line_number": 320,
"variables": [
"aide_logement_abattement_indemnites_chomage",
"aide_logement_abattement_revenus_activite_professionnelle",
"aide_logement_condition_neutralisation",
"chomage_imposable",
"f1tt",
"f3vj",
"frais_reels",
"moins_values_court_terme_non_salaries",
"moins_values_long_terme_non_salaries",
"pensions_alimentaires_percues",
"pensions_invalidite",
"retraite_imposable",
"rpns_imposables",
"rpns_pvce",
"rpns_pvct",
"salaire_imposable"
]
},
"2025-01-01": {
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.deductions.abatpen.forfait",
"impot_revenu.calcul_revenus_imposables.deductions.abatpen.min",
"impot_revenu.calcul_revenus_imposables.deductions.abatpen.taux",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.max",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.min",
"impot_revenu.calcul_revenus_imposables.deductions.abatpro.taux",
"prestations_sociales.aides_logement.allocations_logement.ressources.abattements.chomage_indemnise"
],
"start_line_number": 221,
"stop_line_number": 271,
"variables": [
"aide_logement_abattement_indemnites_chomage",
"aide_logement_abattement_revenus_activite_professionnelle",
"aide_logement_condition_neutralisation",
"chomage_imposable",
"f1tt",
"f3vj",
"frais_reels",
"moins_values_court_terme_non_salaries",
"moins_values_long_terme_non_salaries",
"pensions_alimentaires_percues",
"pensions_invalidite",
"retraite_imposable",
"rpns_imposables",
"rpns_pvce",
"rpns_pvct",
"salaire_imposable"
]
}
},
"is_period_size_independent": true,
"json_type": "number",
"label": "Base ressource individuelle des aides logement",
"last_value_still_valid_on": "2025-01-01",
"name": "aide_logement_base_ressources_individu",
"referring_variables": [
"aide_logement_base_ressources"
],
"start_line_number": 214,
"stop_line_number": 404,
"value_type": "float"
},
"exoneration_cotisations_employeur_apprenti": {
"baseline_variable": "exoneration_cotisations_employeur_apprenti",
"default_value": 0,
"definition_period": "month",
"dtype": "float32",
"entity": "individu",
"file_path": "openfisca_france_reforms/plf_plfss_2026/fin_exoneration_apprentis.py",
"formulas": {
"0001-01-01": {
"file_path": "openfisca_france_reforms/plf_plfss_2026/fin_exoneration_apprentis.py",
"start_line_number": 40,
"stop_line_number": 68,
"variables": [
"accident_du_travail",
"apprenti",
"cotisations_employeur",
"effectif_entreprise",
"famille",
"mmid_employeur_net_allegement",
"vieillesse_deplafonnee_employeur",
"vieillesse_plafonnee_employeur"
]
},
"2025-01-01": {
"documentation": "\nFin de l'exonération de cotisations employeur pour un apprenti\n",
"file_path": "openfisca_france_reforms/plf_plfss_2026/fin_exoneration_apprentis.py",
"start_line_number": 15,
"stop_line_number": 21,
"variables": [
"apprenti"
]
}
},
"json_type": "number",
"label": "Exonération de cotisations employeur pour un apprenti",
"last_value_still_valid_on": "2025-01-01",
"name": "exoneration_cotisations_employeur_apprenti",
"reference": {
"0001-01-01": [
{
"href": "http://www.apce.com/pid927/contrat-d-apprentissage.html?espace=1&tp=1&pagination=2"
}
]
},
"referring_variables": [
"exonerations"
],
"set_input": "set_input_divide_by_period",
"start_line_number": 5,
"stop_line_number": 68,
"unit": "currency",
"value_type": "float"
},
"indu_plaf_abat_pen": {
"baseline_variable": "indu_plaf_abat_pen",
"default_value": 0,
"definition_period": "year",
"dtype": "float32",
"entity": "foyer_fiscal",
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"formulas": {
"0001-01-01": {
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.deductions.abatpen.max"
],
"start_line_number": 202,
"stop_line_number": 212,
"variables": [
"revenu_assimile_pension",
"revenu_assimile_pension_apres_abattements"
]
},
"2025-01-01": {
"file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py",
"parameters": [
"impot_revenu.calcul_revenus_imposables.deductions.abatpen.max",
"impot_revenu.calcul_revenus_imposables.deductions.abatpen.min",
"impot_revenu.calcul_revenus_imposables.deductions.abatpen.taux"
],
"start_line_number": 190,
"stop_line_number": 201,
"variables": [
"revenu_assimile_pension_hors_retraites"
]
}
},
"json_type": "number",
"label": "Plafonnement de l'abattement de 10% sur les pensions du foyer",
"last_value_still_valid_on": "2025-01-01",
"name": "indu_plaf_abat_pen",
"referring_variables": [
"revenu_categoriel_tspr"
],
"start_line_number": 184,
"stop_line_number": 212,
"unit": "currency",
"value_type": "float"
},
"interets_paiements_differes_agriculteurs": {
"baseline_variable": "interets_paiements_differes_agriculteurs",
"default_value": 0,
"definition_period": "year",
"dtype": "float32",
"entity": "foyer_fiscal",
"file_path": "openfisca_france_reforms/plf_plfss_2026/fin_interets_paiements_differes_agriculteurs.py",
"formulas": {
"2005-01-01": {
"documentation": "\nIntérêts pour paiement différé accordé aux agriculteurs\n2005-\n",
"file_path": "openfisca_france_reforms/plf_plfss_2026/fin_interets_paiements_differes_agriculteurs.py",
"parameters": [
"impot_revenu.calcul_reductions_impots.divers.interets_paiements_differes_agriculteurs.plafond",
"impot_revenu.calcul_reductions_impots.divers.interets_paiements_differes_agriculteurs.taux"
],
"start_line_number": 19,
"stop_line_number": 30,
"variables": [
"f7um",
"maries_ou_pacses"
]
},
"2025-01-01": {
"documentation": "\nFin de l'Intérêts pour paiement différé accordé aux agriculteurs\n",
"file_path": "openfisca_france_reforms/plf_plfss_2026/fin_interets_paiements_differes_agriculteurs.py",
"start_line_number": 12,
"stop_line_number": 18,
"variables": [
"f7um"
]
}
},
"json_type": "number",
"label": "Intérêts paiement différé agriculteurs",
"last_value_still_valid_on": "2025-01-01",
"name": "interets_paiements_differes_agriculteurs",
"referring_variables": [
"reductions",
"reductions_deplafonnees"
],
"start_line_number": 5,
"stop_line_number": 30,
"value_type": "float"
},
"mmid_employeur": {
"default_value": 0,
"definition_period": "month",
"description": {
"2021-07-27": [
{
"href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/les-taux-de-cotisations/la-cotisation-maladie---maternit.html",
"note": "Cette cotisation à la charge de l'employeur finance les prestations versées par le régime général de sécurité sociale en cas d'incapacité de travail.",
"title": "Urssaf.fr"
}
]
},
"dtype": "float32",
"entity": "individu",
"file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py",
"formulas": {
"0001-01-01": {
"file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py",
"parameters": [
"prelevements_sociaux.cotisations_securite_sociale_regime_general.mmid.employeur.maladie"
],
"start_line_number": 879,
"stop_line_number": 889
}
},
"json_type": "number",
"label": "Cotisation employeur maladie - maternité - invalidité - décès",
"last_value_still_valid_on": "2024-01-15",
"name": "mmid_employeur",
"reference": {
"0001-01-01": [
{
"href": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006073189/LEGISCTA000006172581/#LEGISCTA000031685957",
"title": "Articles L241-2 à L241-2-1 du Code de la sécurité sociale"
}
]
},
"referring_variables": [
"cotisations_allegement_general",
"cotisations_employeur",
"cotisations_employeur_securite_sociale",
"exoneration_cotisations_employeur_professionnalisation",
"mmid_employeur_net_allegement"
],
"set_input": "set_input_divide_by_period",
"short_label": "Cotis. MMID brute",
"start_line_number": 871,
"stop_line_number": 889,
"unit": "currency",
"value_type": "float"
},
"pensions_alimentaires_percues": {
"calculate_output": "calculate_output_add",
"cerfa_field": {
"0": "1AO",
"1": "1BO",
"2": "1CO",
"3": "1DO",
"4": "1EO"
},
"default_value": 0,
"definition_period": "month",
"description": {
"0001-01-01": [
{
"href": "https://www.service-public.fr/particuliers/vosdroits/F1728",
"note": "Une pension alimentaire est perçue lorsqu'une personne n'a pas les moyens suffisants pour se nourrir, s'habiller, se loger. Cette somme d'argent est en principe fixée par le juge aux affaires familiales. Le montant de la pension alimentaire reçue par le foyer influence de nombreux prélèvements ou prestations sociales ; vous pouvez compléter votre cas type en renseignant cette information.",
"title": "Service-Public.fr"
}
]
},
"dtype": "float32",
"entity": "individu",
"file_path": "openfisca_france/model/revenus/autres.py",
"input": true,
"json_type": "number",
"label": "Pensions alimentaires perçues",
"last_value_still_valid_on": "2024-06-24",
"name": "pensions_alimentaires_percues",
"referring_variables": [
"aah_base_ressources_hors_activite_eval_trimestrielle",
"aide_logement_base_ressources_individu",
"asf_montant",
"asi_aspa_base_ressources_individu",
"css_cmu_acs_eligibilite",
"css_cmu_base_ressources_individu",
"garantie_jeunes_eligibilite_ressources",
"garantie_jeunes_montant",
"pensions_nettes",
"pensions_rentes_complementaires",
"ppa_ressources_hors_activite_individu",
"revenu_assimile_pension",
"revenu_assimile_pension_hors_retraites",
"rsa_base_ressources_individu",
"visale_base_ressources_individuelle"
],
"set_input": "set_input_divide_by_period",
"short_label": "Pensions alimentaires perçues",
"start_line_number": 4,
"stop_line_number": 19,
"unit": "currency",
"value_type": "float"
},
"pensions_alimentaires_percues_decl": {
"default_value": true,
"definition_period": "year",
"dtype": "bool_",
"entity": "individu",
"file_path": "openfisca_france/model/revenus/autres.py",
"is_period_size_independent": true,
"json_type": "boolean",
"label": "Pension déclarée",
"name": "pensions_alimentaires_percues_decl",
"referring_variables": [
"revenu_assimile_pension",
"revenu_assimile_pension_hors_retraites"
],
"start_line_number": 21,
"stop_line_number": 27,
"value_type": "bool"
},
"pensions_invalidite": {
"cerfa_field": {
"0": "1AZ",
"1": "1BZ",
"2": "1CZ",
"3": "1DZ"
},
"default_value": 0,
"definition_period": "month",
"description": {
"2021-08-07": [
{
"href": "https://www.ameli.fr/paris/assure/remboursements/pensions-allocations-rentes/invalidite",
"note": "La pension d'invalidité a pour objet de compenser la perte de revenus qui résulte de la réduction de la capacité de travail. Son montant dépend des revenus et de la catégorie d'invalidité de la personne.",
"title": "Ameli.fr"
}
]
},
"dtype": "float32",
"entity": "individu",
"file_path": "openfisca_france/model/revenus/autres.py",
"json_type": "number",
"label": "Pension d'invalidité",
"last_value_still_valid_on": "2024-01-15",
"name": "pensions_invalidite",
"referring_variables": [
"aah_base_non_cumulable",
"aah_base_ressources_conjugalisee",
"aah_base_ressources_deconjugalisee",
"aah_base_ressources_hors_activite_eval_trimestrielle",
"aide_logement_base_ressources_individu",
"asi_aspa_base_ressources_individu",
"asi_eligibilite",
"ass_base_ressources_individu",
"css_cmu_base_ressources_individu",
"eligibilite_indemnite_inflation_prest_soc",
"garantie_jeunes_eligibilite_ressources",
"pensions_nettes",
"pensions_rentes_complementaires",
"ppa_ressources_hors_activite_individu",
"revenu_assimile_pension",
"revenu_assimile_pension_hors_retraites",
"rsa_base_ressources_individu",
"visale_base_ressources_individuelle"
],
"set_input": "set_input_divide_by_period",
"short_label": "Pension invalidité",
"start_line_number": 85,
"stop_line_number": 100,
"unit": "currency",
"value_type": "float"
},
"ppa_revenu_activite_individu": {
"baseline_variable": "ppa_revenu_activite_individu",
"default_value": 0,
"definition_period": "month",
"dtype": "float32",
"entity": "individu",
"file_path": "openfisca_france_reforms/plf_plfss_2026/ppa_revenu_activite_individu.py",
"formulas": {
"0001-01-01": {
"file_path": "openfisca_france_reforms/plf_plfss_2026/ppa_revenu_activite_individu.py",
"parameters": [
"marche_travail.salaire_minimum.smic.smic_b_horaire",
"prestations_sociales.solidarite_insertion.minima_sociaux.ppa.pa_cond.seuil_aah_activite"
],
"start_line_number": 54,
"stop_line_number": 77,
"variables": [
"aah",
"bourse_recherche",
"indemnites_chomage_partiel",
"ppa_rsa_derniers_revenus_tns_annuels_connus",
"remuneration_apprenti",
"revenus_stage_formation_pro",
"rpns_auto_entrepreneur_benefice",
"rsa_indemnites_journalieres_activite",
"salaire_net"
]
},
"2026-04-01": {
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"stop_line_number": 53,
"variables": [
"bourse_recherche",
"indemnites_chomage_partiel",
"ppa_rsa_derniers_revenus_tns_annuels_connus",
"remuneration_apprenti",
"revenus_stage_formation_pro",
"rpns_auto_entrepreneur_benefice",
"rsa_indemnites_journalieres_activite",
"salaire_net"
]
}
},
"json_type": "number",
"label": "Revenu d'activité pris en compte pour la PPA (Individu) pour un mois",
"last_value_still_valid_on": "2026-04-01",
"name": "ppa_revenu_activite_individu",
"reference": {
"0001-01-01": [
{
"title": "Article L842-4 du code de la sécurité sociale"
},
{
"href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI000033813782&cidTexte=LEGITEXT000006073189"
},
{
"title": "Article R844-1 du code de la sécurité sociale"
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