Person, entities, role

Taxes and benefits can be calculated for different entities: persons, household, companies, etc.


Some OpenFisca variables are defined for a person.

Example: a “salary” is defined as the individual level.

Group entities

Group entities are clusters of persons such as the family, the household or the company. A tax and benefit system can define several entities and specifies each time which tax and benefit applies to which entity.

In France the legislation has these group entities:

  • "familles", (families)

  • "foyers_fiscaux" (tax homes) and

  • "menages" (households).

Example: the “local tax” is calculated over the "menages".


Each person related to a group entity has a role inside this entity.

The roles are:

  • for ‘familles’: parents and enfants (children),

  • for ‘foyers_fiscaux’: declarants (registrants) and personnes_a_charge (dependants),

  • for ‘menages’: personne_de_reference (reference person), conjoint, enfantsand autres (other).

You can define as many entities as you want and dispatch persons into them.

Application: module used by OpenFisca

The entities definitions are closely related to a country, therefore they are defined in a Python package (OpenFisca-France) independent from the core engine (OpenFisca-Core).