diff --git a/expenses_manager/expenses/forms.py b/expenses_manager/expenses/forms.py
index fca301c..e94381a 100644
--- a/expenses_manager/expenses/forms.py
+++ b/expenses_manager/expenses/forms.py
@@ -1,5 +1,5 @@
 from django import forms
-from .models import Expense, Category, Tag, Account
+from .models import Expense, Category, Income, Tag, Account
 
 class ExpenseForm(forms.ModelForm):
     
@@ -38,4 +38,18 @@ class AccountForm(forms.ModelForm):
     
     class Meta:
         model = Account
-        fields = ['name', 'initial_balance', 'active']
\ No newline at end of file
+        fields = ['name', 'initial_balance', 'active']
+        
+
+class IncomeForm(forms.ModelForm):
+    class Meta:
+        model = Income
+        fields = ['account', 'name', 'amount', 'date']
+        
+    def __init__(self, *args, **kwargs):
+        user = kwargs.pop('user')
+        super().__init__(*args, **kwargs)
+        self.fields['account'].queryset = Account.objects.filter(
+            owner=user,
+            active=True,
+        )
\ No newline at end of file
diff --git a/expenses_manager/expenses/migrations/0004_income.py b/expenses_manager/expenses/migrations/0004_income.py
new file mode 100644
index 0000000..f9fc7c9
--- /dev/null
+++ b/expenses_manager/expenses/migrations/0004_income.py
@@ -0,0 +1,31 @@
+# Generated by Django 5.2.10 on 2026-02-01 18:27
+
+import django.db.models.deletion
+from django.conf import settings
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('expenses', '0003_alter_account_owner_alter_category_owner'),
+        migrations.swappable_dependency(settings.AUTH_USER_MODEL),
+    ]
+
+    operations = [
+        migrations.CreateModel(
+            name='Income',
+            fields=[
+                ('id', models.BigAutoField(auto_created=True, primary_key=True, serialize=False, verbose_name='ID')),
+                ('name', models.CharField(max_length=150)),
+                ('amount', models.DecimalField(decimal_places=2, max_digits=12)),
+                ('date', models.DateField()),
+                ('created_at', models.DateTimeField(auto_now_add=True)),
+                ('account', models.ForeignKey(on_delete=django.db.models.deletion.CASCADE, related_name='incomes', to='expenses.account')),
+                ('owner', models.ForeignKey(on_delete=django.db.models.deletion.CASCADE, to=settings.AUTH_USER_MODEL)),
+            ],
+            options={
+                'ordering': ['-date'],
+            },
+        ),
+    ]
diff --git a/expenses_manager/expenses/models.py b/expenses_manager/expenses/models.py
index d36b273..3449ffa 100644
--- a/expenses_manager/expenses/models.py
+++ b/expenses_manager/expenses/models.py
@@ -52,7 +52,11 @@ class Account(models.Model):
             self.expenses.aggregate(total=Sum('amount'))['total'] 
             or Decimal('0')
         )
-        return self.initial_balance - expenses_total
+        income_total = (
+            self.incomes.aggregate(total=Sum('income'))['total']
+            or Decimal('0')
+        )
+        return self.initial_balance + income_total - expenses_total
     
     def __str__(self):
         return self.name
@@ -108,4 +112,29 @@ class Expense(models.Model):
         ordering = ["-date"]
     
     def __str__(self):
-        return "{} - {}".format(self.date, self.amount)
\ No newline at end of file
+        return "{} - {}".format(self.date, self.amount)
+    
+    
+class Income(models.Model):
+    owner = models.ForeignKey(
+        settings.AUTH_USER_MODEL,
+        on_delete=models.CASCADE
+    )
+    account = models.ForeignKey(
+        Account,
+        on_delete=models.CASCADE,
+        related_name='incomes'
+    )
+    
+    name = models.CharField(max_length=150)
+    amount = models.DecimalField(max_digits=12, decimal_places=2)
+    date = models.DateField()
+    created_at = models.DateTimeField(auto_now_add=True)
+    
+    class Meta:
+        ordering = ['-date']
+    
+    def __str__(self):
+        return f'{self.name} - {self.amount}'
+    
+    
\ No newline at end of file
diff --git a/expenses_manager/expenses/views.py b/expenses_manager/expenses/views.py
index 13730f5..aef8d4a 100644
--- a/expenses_manager/expenses/views.py
+++ b/expenses_manager/expenses/views.py
@@ -1,6 +1,6 @@
 from datetime import date
 from operator import truediv
-from .forms import ExpenseForm, TagForm
+from .forms import ExpenseForm, IncomeForm, TagForm
 from .models import Account, Category, Expense, Tag
 # from dateutli.relativedelta import relativedelta
 
@@ -610,5 +610,23 @@ def account_create(request):
     )
         
 
+@login_required
+def income_create(request):
+    if request.method == 'POST':
+        form = IncomeForm(request.POST, user=request.user)
+        if form.is_valid():
+            income = form.save(commit=False)
+            income.owner = request.user
+            income.save()
+            return redirect('home')
+    else:
+        form = IncomeForm(user=request.user)
+    
+    return render(
+        request,
+        'expenses/income_form.html',
+        {'form': form}
+    )
+