diff --git a/backend/default_categories.json b/backend/default_categories.json
new file mode 100644
index 0000000..1e890c5
--- /dev/null
+++ b/backend/default_categories.json
@@ -0,0 +1,92 @@
+[
+  {
+    "title": "Products",
+    "type": "expense",
+    "icon": "🍞"
+  },
+  {
+    "title": "Transport",
+    "type": "expense",
+    "icon": "🚌",
+    "subcategories": [
+      {
+        "title": "Public"
+      },
+      {
+        "title": "Taxi"
+      },
+      {
+        "title": "Car sharing"
+      }
+    ]
+  },
+  {
+    "title": "Home",
+    "type": "expense",
+    "icon": "🏠",
+    "subcategories": [
+      {
+        "title": "Rent"
+      },
+      {
+        "title": "Communal services"
+      },
+      {
+        "title": "Electricity"
+      },
+      {
+        "title": "Internet"
+      }
+    ]
+  },
+  {
+    "title": "Technique",
+    "type": "expense",
+    "icon": "💻"
+  },
+  {
+    "title": "Clothes and shoes",
+    "type": "expense",
+    "icon": "👕"
+  },
+  {
+    "title": "Salary",
+    "type": "income",
+    "icon": "💼"
+  },
+  {
+    "title": "Business trip",
+    "type": "income",
+    "icon": "🌍"
+  },
+  {
+    "title": "Advance",
+    "type": "income",
+    "icon": "🎩"
+  },
+  {
+    "title": "Frilance",
+    "type": "income",
+    "icon": "📝"
+  },
+  {
+    "title": "Stock",
+    "type": "income",
+    "icon": "📈"
+  },
+  {
+    "title": "Percents",
+    "type": "income",
+    "icon": "💰"
+  },
+  {
+    "title": "Cashback",
+    "type": "income",
+    "icon": "💸"
+  },
+  {
+    "title": "Present",
+    "type": "income",
+    "icon": "🎈"
+  }
+]