diff --git a/core/apps/finance/admin/__init__.py b/core/apps/finance/admin/__init__.py
index ecdca82..2be883c 100644
--- a/core/apps/finance/admin/__init__.py
+++ b/core/apps/finance/admin/__init__.py
@@ -1,4 +1,6 @@
 from .cash_transaction import * 
 from .payment_type import *
 from .type_income import *
-from .income import *
\ No newline at end of file
+from .income import *
+from .expence_type import *
+
diff --git a/core/apps/finance/admin/expence_type.py b/core/apps/finance/admin/expence_type.py
new file mode 100644
index 0000000..690a5db
--- /dev/null
+++ b/core/apps/finance/admin/expence_type.py
@@ -0,0 +1,8 @@
+from django.contrib import admin 
+
+from core.apps.finance.models import ExpenceType
+
+
+@admin.register(ExpenceType)
+class ExpenceTypeAdmin(admin.ModelAdmin):
+    list_display = ['id', 'name']
diff --git a/core/apps/finance/migrations/0009_expencetype.py b/core/apps/finance/migrations/0009_expencetype.py
new file mode 100644
index 0000000..a4b6772
--- /dev/null
+++ b/core/apps/finance/migrations/0009_expencetype.py
@@ -0,0 +1,31 @@
+# Generated by Django 5.2.4 on 2025-09-08 17:40
+
+import uuid
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('finance', '0008_alter_income_audit_alter_income_counterparty_and_more'),
+    ]
+
+    operations = [
+        migrations.CreateModel(
+            name='ExpenceType',
+            fields=[
+                ('id', models.UUIDField(default=uuid.uuid4, editable=False, primary_key=True, serialize=False, unique=True)),
+                ('created_at', models.DateTimeField(auto_now_add=True)),
+                ('updated_at', models.DateTimeField(auto_now=True)),
+                ('name', models.CharField(max_length=200)),
+                ('category', models.CharField(choices=[('OTHERS', 'boshqalar'), ('FIXED_COST', 'doimiy xarajat')], max_length=20)),
+                ('activity', models.CharField(choices=[('FINANCIAL', 'moliyaviy'), ('CAPITAL', 'sarmoya')], max_length=20)),
+                ('comment', models.CharField(max_length=200)),
+                ('status', models.BooleanField(default=True)),
+            ],
+            options={
+                'verbose_name': 'xarajat turi',
+                'verbose_name_plural': 'xarajat turlari',
+            },
+        ),
+    ]
diff --git a/core/apps/finance/models/__init__.py b/core/apps/finance/models/__init__.py
index caa3f73..aab12db 100644
--- a/core/apps/finance/models/__init__.py
+++ b/core/apps/finance/models/__init__.py
@@ -1,4 +1,5 @@
 from .cash_transaction import *
 from .payment_type import *
 from .type_income import *
-from .income import *
\ No newline at end of file
+from .income import *
+from .expence_type import *
\ No newline at end of file
diff --git a/core/apps/finance/models/expence_type.py b/core/apps/finance/models/expence_type.py
new file mode 100644
index 0000000..de2742f
--- /dev/null
+++ b/core/apps/finance/models/expence_type.py
@@ -0,0 +1,22 @@
+from django.db import models
+
+from core.apps.shared.models import BaseModel
+
+
+class ExpenceType(BaseModel):
+    name = models.CharField(max_length=200)
+    category = models.CharField(
+        choices=[('OTHERS', 'boshqalar'), ('FIXED_COST', 'doimiy xarajat')], max_length=20
+    )
+    activity = models.CharField(
+        max_length=20, choices=[('FINANCIAL', 'moliyaviy'), ('CAPITAL', 'sarmoya')]
+    )
+    comment = models.CharField(max_length=200)
+    status = models.BooleanField(default=True)
+
+    def __str__(self):
+        return self.name
+    
+    class Meta:
+        verbose_name = 'xarajat turi'
+        verbose_name_plural = 'xarajat turlari'
diff --git a/core/apps/finance/serializers/expence_type.py b/core/apps/finance/serializers/expence_type.py
new file mode 100644
index 0000000..2db8b0b
--- /dev/null
+++ b/core/apps/finance/serializers/expence_type.py
@@ -0,0 +1,11 @@
+from rest_framework import serializers
+
+from core.apps.finance.models import ExpenceType
+
+
+class ExpenceTypeSerializer(serializers.ModelSerializer):
+    class Meta:
+        model = ExpenceType
+        fields = [
+            'id', 'name'
+        ]
\ No newline at end of file
diff --git a/core/apps/finance/urls.py b/core/apps/finance/urls.py
index 2341885..2eff4fd 100644
--- a/core/apps/finance/urls.py
+++ b/core/apps/finance/urls.py
@@ -5,6 +5,7 @@ from core.apps.finance.views import cash_transaction_folder as folder_views
 from core.apps.finance.views import payment_type as pt_views
 from core.apps.finance.views import type_income as ti_views
 from core.apps.finance.views import income as income_views
+from core.apps.finance.views import expence_type as ex_views
 
 
 urlpatterns = [
@@ -45,5 +46,13 @@ urlpatterns = [
             path('list/', income_views.IncomeListApiView.as_view()),
             path('create/', income_views.IncomeCreateApiView.as_view()),
         ]
-    ))
+    )),
+    path('expence_type/', include(
+        [
+            path('list/', ex_views.ExpenceTypeListApiView.as_view()),
+            path('create/', ex_views.ExpenceTypeCreateApiView.as_view()),
+            path('<uuid:id>/update/', ex_views.ExpenceTypeUpdateApiView.as_view()),
+            path('<uuid:id/delete/', ex_views.ExpenceTypeDeleteApiView.as_view()),
+        ]
+    )),
 ]
\ No newline at end of file
diff --git a/core/apps/finance/views/expence_type.py b/core/apps/finance/views/expence_type.py
new file mode 100644
index 0000000..aca5903
--- /dev/null
+++ b/core/apps/finance/views/expence_type.py
@@ -0,0 +1,84 @@
+from django.shortcuts import get_object_or_404
+
+from rest_framework import generics, views
+from rest_framework.response import Response
+
+from core.apps.accounts.permissions.permissions import HasRolePermission
+from core.apps.finance.models import ExpenceType
+from core.apps.finance.serializers.expence_type import ExpenceTypeSerializer
+
+
+class ExpenceTypeCreateApiView(generics.GenericAPIView):
+    permission_classes = [HasRolePermission]
+    serializer_class = ExpenceTypeSerializer
+    queryset = ExpenceType.objects.all()
+
+    def post(self, request):
+        serializer = self.serializer_class(data=request.data)
+        if serializer.is_valid():
+            serializer.save()
+            return Response(
+                {
+                    'success': True,
+                    'message': 'expence type created'                    
+                },
+                status=201
+            )
+        return Response(
+            {
+                'success': False,
+                'message': 'expence type create failed',
+                'error': serializer.errors,
+            },
+            status=400
+        )
+
+
+class ExpenceTypeListApiView(generics.GenericAPIView):
+    serializer_class = ExpenceTypeSerializer
+    queryset = ExpenceType.objects.all()
+    permission_classes = [HasRolePermission]
+
+    def get(self, request):
+        page = self.paginate_queryset(self.queryset)
+        if page is not None:
+            serializer = self.serializer_class(page, many=True)
+            return self.get_paginated_response(serializer.data)
+
+
+class ExpenceTypeUpdateApiView(generics.GenericAPIView):
+    serializer_class = ExpenceTypeSerializer
+    queryset = ExpenceType.objects.all()
+    permission_classes = [HasRolePermission]
+
+    def patch(self, request, id):
+        obj = get_object_or_404(ExpenceType, id=id)
+        serializer = self.serializer_class(data=request.data, instance=obj, partial=True)
+        if serializer.is_valid():
+            serializer.save()
+            return Response(
+                {
+                    'success': True,
+                    'message': 'expence type updated'
+                },
+                status=200
+            )
+        return Response(
+            {
+                'success': False,
+                'message': 'expence type update failed',
+                'error': serializer.errors
+            },
+            status=400
+        )
+    
+
+class ExpenceTypeDeleteApiView(views.APIView):
+    permission_classes = [HasRolePermission]
+
+    def delete(self, request, id):
+        obj = get_object_or_404(ExpenceType, id=id)
+        obj.delete()
+        return Response(
+            {'success': True, 'message': 'deleted'}, status=204
+        )
\ No newline at end of file