diff --git a/postgres/budgets.sql.go b/postgres/budgets.sql.go
index 0e85a95..c5cb3d4 100644
--- a/postgres/budgets.sql.go
+++ b/postgres/budgets.sql.go
@@ -102,3 +102,19 @@ func (q *Queries) GetFirstActivity(ctx context.Context, budgetID uuid.UUID) (tim
 	err := row.Scan(&min_date)
 	return min_date, err
 }
+
+const setInflowCategory = `-- name: SetInflowCategory :exec
+UPDATE budgets
+        SET income_category_id = $1
+        WHERE budgets.id = $2
+`
+
+type SetInflowCategoryParams struct {
+	IncomeCategoryID uuid.UUID
+	ID               uuid.UUID
+}
+
+func (q *Queries) SetInflowCategory(ctx context.Context, arg SetInflowCategoryParams) error {
+	_, err := q.db.ExecContext(ctx, setInflowCategory, arg.IncomeCategoryID, arg.ID)
+	return err
+}
diff --git a/postgres/budgetservice.go b/postgres/budgetservice.go
index 2ef4898..c53cca3 100644
--- a/postgres/budgetservice.go
+++ b/postgres/budgetservice.go
@@ -22,5 +22,24 @@ func (s *Database) NewBudget(context context.Context, name string, userID uuid.U
 		return nil, err
 	}
 
+	group, err := q.CreateCategoryGroup(context, CreateCategoryGroupParams{
+		Name:     "Inflow",
+		BudgetID: budget.ID,
+	})
+	if err != nil {
+		return nil, err
+	}
+
+	cat, err := q.CreateCategory(context, CreateCategoryParams{
+		Name:            "Ready to assign",
+		CategoryGroupID: group.ID,
+	})
+
+	q.SetInflowCategory(context, SetInflowCategoryParams{
+		IncomeCategoryID: cat.ID,
+		ID:               budget.ID,
+	})
+	tx.Commit()
+
 	return &budget, nil
 }
diff --git a/postgres/queries/budgets.sql b/postgres/queries/budgets.sql
index 6df5dac..e340d31 100644
--- a/postgres/queries/budgets.sql
+++ b/postgres/queries/budgets.sql
@@ -4,6 +4,11 @@ INSERT INTO budgets
 VALUES ($1, NOW())
 RETURNING *;
 
+-- name: SetInflowCategory :exec
+UPDATE budgets
+        SET income_category_id = $1
+        WHERE budgets.id = $2;
+
 -- name: GetBudgetsForUser :many
 SELECT budgets.* FROM budgets 
 LEFT JOIN user_budgets ON budgets.id = user_budgets.budget_id