How is Effort for an Issue calculated?

Since Technical Debt is summation of Efforts of all Code Smells, how is Effort for a particular Issue is calculated?

It varies by rule. You might be interested in the Evaluation of the remediation cost section of the Adding Coding Rules > Coding Rule Guidelines documentation.

It’s not exactly scientific, but it’s meant to give a rough estimate based on the experience of the individual/team developing the rule.

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What is the exact file in github source code which provides this kind of mapping of a potential issue to the remediation effort associated with it based on SQALE and further the remediation cost calculated on it

That information is spread across… probably 27 different repositories (for each language analyzer!)

You’re probably better off checking the Rules tab of a SonarQube instance which has information about the remediation cost per rule

Thanks for the help.
Can you share some 2-3 repositories you are talking about so we can get better understanding of the mapping of issue to the cost.

A real SonarQube instance is going to be the user friendly option: but here is one example from the sonar-java repository (sorry I don’t have time to find more!)

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These mapping files are a part of plugins like sonar-java-plugin-
or some other plugin