diff --git a/prisma/migrations/20240308000000_add_base_models/migration.sql b/prisma/migrations/20240308000000_add_base_models/migration.sql
new file mode 100644
index 0000000..c890b1c
--- /dev/null
+++ b/prisma/migrations/20240308000000_add_base_models/migration.sql
@@ -0,0 +1,70 @@
+-- CreateEnum
+CREATE TYPE "EntityType" AS ENUM ('Entity', 'Account');
+
+-- CreateTable
+CREATE TABLE "entities" (
+    "id" SERIAL NOT NULL,
+    "user_id" TEXT NOT NULL,
+    "name" TEXT NOT NULL,
+    "type" "EntityType" NOT NULL,
+    "created_at" TIMESTAMP(3) NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    "updated_at" TIMESTAMP(3) NOT NULL,
+
+    CONSTRAINT "entities_pkey" PRIMARY KEY ("id")
+);
+
+-- CreateTable
+CREATE TABLE "payments" (
+    "id" SERIAL NOT NULL,
+    "user_id" TEXT NOT NULL,
+    "amount" INTEGER NOT NULL,
+    "currency" TEXT NOT NULL DEFAULT 'EUR',
+    "date" TIMESTAMP(3) NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    "payor_id" INTEGER NOT NULL,
+    "payee_id" INTEGER NOT NULL,
+    "note" TEXT,
+    "category_id" INTEGER,
+    "created_at" TIMESTAMP(3) NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    "updated_at" TIMESTAMP(3) NOT NULL,
+
+    CONSTRAINT "payments_pkey" PRIMARY KEY ("id")
+);
+
+-- CreateTable
+CREATE TABLE "categories" (
+    "id" SERIAL NOT NULL,
+    "user_id" TEXT NOT NULL,
+    "name" TEXT NOT NULL,
+    "color" TEXT NOT NULL,
+    "created_at" TIMESTAMP(3) NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    "updated_at" TIMESTAMP(3) NOT NULL,
+
+    CONSTRAINT "categories_pkey" PRIMARY KEY ("id")
+);
+
+-- CreateIndex
+CREATE UNIQUE INDEX "entities_user_id_name_key" ON "entities"("user_id", "name");
+
+-- CreateIndex
+CREATE UNIQUE INDEX "categories_user_id_name_key" ON "categories"("user_id", "name");
+
+-- AddForeignKey
+ALTER TABLE "lucia_session" ADD CONSTRAINT "lucia_session_userId_fkey" FOREIGN KEY ("userId") REFERENCES "lucia_user"("id") ON DELETE CASCADE ON UPDATE CASCADE;
+
+-- AddForeignKey
+ALTER TABLE "entities" ADD CONSTRAINT "entities_user_id_fkey" FOREIGN KEY ("user_id") REFERENCES "lucia_user"("id") ON DELETE RESTRICT ON UPDATE CASCADE;
+
+-- AddForeignKey
+ALTER TABLE "payments" ADD CONSTRAINT "payments_user_id_fkey" FOREIGN KEY ("user_id") REFERENCES "lucia_user"("id") ON DELETE RESTRICT ON UPDATE CASCADE;
+
+-- AddForeignKey
+ALTER TABLE "payments" ADD CONSTRAINT "payments_payor_id_fkey" FOREIGN KEY ("payor_id") REFERENCES "entities"("id") ON DELETE RESTRICT ON UPDATE CASCADE;
+
+-- AddForeignKey
+ALTER TABLE "payments" ADD CONSTRAINT "payments_payee_id_fkey" FOREIGN KEY ("payee_id") REFERENCES "entities"("id") ON DELETE RESTRICT ON UPDATE CASCADE;
+
+-- AddForeignKey
+ALTER TABLE "payments" ADD CONSTRAINT "payments_category_id_fkey" FOREIGN KEY ("category_id") REFERENCES "categories"("id") ON DELETE SET NULL ON UPDATE CASCADE;
+
+-- AddForeignKey
+ALTER TABLE "categories" ADD CONSTRAINT "categories_user_id_fkey" FOREIGN KEY ("user_id") REFERENCES "lucia_user"("id") ON DELETE RESTRICT ON UPDATE CASCADE;
diff --git a/prisma/schema.prisma b/prisma/schema.prisma
index 7f3ea5d..5d51152 100644
--- a/prisma/schema.prisma
+++ b/prisma/schema.prisma
@@ -16,6 +16,10 @@ model User {
   username String @unique
   password String
 
+  entities   Entity[]
+  payments   Payment[]
+  categories Category[]
+
   @@map("lucia_user")
 }
 
@@ -28,3 +32,59 @@ model Session {
 
   @@map("lucia_session")
 }
+
+model Entity {
+  id        Int        @id @default(autoincrement())
+  userId    String     @map("user_id")
+  user      User       @relation(fields: [userId], references: [id])
+  name      String
+  type      EntityType
+  createdAt DateTime   @default(now()) @map("created_at")
+  updatedAt DateTime   @updatedAt @map("updated_at")
+
+  paymentsAsPayor Payment[] @relation("PayorEntity")
+  paymentsAsPayee Payment[] @relation("PayeeEntity")
+
+  @@unique(fields: [userId, name])
+  @@map("entities")
+}
+
+enum EntityType {
+  Entity
+  Account
+}
+
+model Payment {
+  id         Int       @id @default(autoincrement())
+  userId     String    @map("user_id")
+  user       User      @relation(fields: [userId], references: [id])
+  amount     Int
+  currency   String    @default("EUR")
+  date       DateTime  @default(now())
+  payor      Entity    @relation("PayorEntity", fields: [payorId], references: [id])
+  payorId    Int       @map("payor_id")
+  payee      Entity    @relation("PayeeEntity", fields: [payeeId], references: [id])
+  payeeId    Int       @map("payee_id")
+  note       String?
+  category   Category? @relation(fields: [categoryId], references: [id])
+  categoryId Int?      @map("category_id")
+  createdAt  DateTime  @default(now()) @map("created_at")
+  updatedAt  DateTime  @updatedAt @map("updated_at")
+
+  @@map("payments")
+}
+
+model Category {
+  id        Int      @id @default(autoincrement())
+  userId    String   @map("user_id")
+  user      User     @relation(fields: [userId], references: [id])
+  name      String
+  color     String
+  createdAt DateTime @default(now()) @map("created_at")
+  updatedAt DateTime @updatedAt @map("updated_at")
+
+  payments Payment[]
+
+  @@unique(fields: [userId, name])
+  @@map("categories")
+}