feat: add category groups and tags

finance/migrations/0004_category_groups_and_tags.py

@@ -0,0 +1,40 @@
+# Generated manually because the container image has no write access to the workspace.
+
+import django.db.models.deletion
+import uuid
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [("finance", "0003_reconciliationcheckpoint")]
+
+    operations = [
+        migrations.CreateModel(
+            name="Tag",
+            fields=[
+                ("id", models.UUIDField(default=uuid.uuid4, editable=False, primary_key=True, serialize=False)),
+                ("created_at", models.DateTimeField(auto_now_add=True)),
+                ("updated_at", models.DateTimeField(auto_now=True)),
+                ("name", models.CharField(max_length=255, unique=True)),
+                ("archived", models.BooleanField(default=False)),
+            ],
+        ),
+        migrations.CreateModel(
+            name="CategoryGroup",
+            fields=[
+                ("id", models.UUIDField(default=uuid.uuid4, editable=False, primary_key=True, serialize=False)),
+                ("created_at", models.DateTimeField(auto_now_add=True)),
+                ("updated_at", models.DateTimeField(auto_now=True)),
+                ("name", models.CharField(max_length=255, unique=True)),
+                ("archived", models.BooleanField(default=False)),
+            ],
+        ),
+        migrations.AlterField(model_name="category", name="name", field=models.CharField(max_length=255)),
+        migrations.AddField(model_name="category", name="group", field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.PROTECT, related_name="categories", to="finance.categorygroup")),
+        migrations.AddConstraint(model_name="categorygroup", constraint=models.CheckConstraint(condition=models.Q(("name__regex", "\\S")), name="category_group_nonblank_name")),
+        migrations.AddConstraint(model_name="tag", constraint=models.CheckConstraint(condition=models.Q(("name__regex", "\\S")), name="tag_nonblank_name")),
+        migrations.AddConstraint(model_name="category", constraint=models.UniqueConstraint(fields=("group", "name"), name="category_group_name_unique")),
+        migrations.AddConstraint(model_name="category", constraint=models.UniqueConstraint(condition=models.Q(("group__isnull", True)), fields=("name",), name="category_ungrouped_name_unique")),
+        migrations.AddField(model_name="transaction", name="tags", field=models.ManyToManyField(blank=True, related_name="transactions", to="finance.tag")),
+    ]

finance/models/__init__.py

@@ -1,9 +1,9 @@
 from .ledger import CardStatement, InstallmentPlan, Transaction, Transfer
 from .provenance import AuditEvent, SourceRecord
 from .reconciliation import ReconciliationCheckpoint
-from .reference import Account, Category, Payee
+from .reference import Account, Category, CategoryGroup, Payee, Tag
 
 __all__ = [
-    "Account", "AuditEvent", "CardStatement", "Category", "InstallmentPlan",
+    "Account", "AuditEvent", "CardStatement", "Category", "CategoryGroup", "InstallmentPlan",
-    "Payee", "ReconciliationCheckpoint", "SourceRecord", "Transaction", "Transfer",
+    "Payee", "ReconciliationCheckpoint", "SourceRecord", "Tag", "Transaction", "Transfer",
 ]

finance/models/ledger.py

@@ -45,6 +45,7 @@ class Transaction(TimestampedModel):
     kind = models.CharField(max_length=16, choices=Kind.choices)
     payee = models.ForeignKey("finance.Payee", on_delete=models.PROTECT, related_name="transactions", null=True, blank=True)
     category = models.ForeignKey("finance.Category", on_delete=models.PROTECT, related_name="transactions", null=True, blank=True)
+    tags = models.ManyToManyField("finance.Tag", blank=True, related_name="transactions")
     statement = models.ForeignKey(CardStatement, on_delete=models.PROTECT, related_name="transactions", null=True, blank=True)
     refund_of = models.ForeignKey("self", on_delete=models.PROTECT, related_name="refunds", null=True, blank=True)
     installment_plan = models.ForeignKey(InstallmentPlan, on_delete=models.PROTECT, related_name="transactions", null=True, blank=True)

finance/models/reference.py

@@ -32,17 +32,36 @@ class Payee(TimestampedModel):
         constraints = [models.CheckConstraint(condition=Q(name__regex=r"\S"), name="payee_nonblank_name")]
 
 
+class CategoryGroup(TimestampedModel):
+    name = models.CharField(max_length=255, unique=True)
+    archived = models.BooleanField(default=False)
+
+    class Meta:
+        constraints = [models.CheckConstraint(condition=Q(name__regex=r"\S"), name="category_group_nonblank_name")]
+
+
 class Category(TimestampedModel):
     class Kind(models.TextChoices):
         INCOME = "INCOME", "Income"
         EXPENSE = "EXPENSE", "Expense"
 
-    name = models.CharField(max_length=255, unique=True)
+    name = models.CharField(max_length=255)
     kind = models.CharField(max_length=16, choices=Kind.choices)
+    group = models.ForeignKey(CategoryGroup, on_delete=models.PROTECT, related_name="categories", null=True, blank=True)
     archived = models.BooleanField(default=False)
 
     class Meta:
         constraints = [
             models.CheckConstraint(condition=Q(kind__in=["INCOME", "EXPENSE"]), name="category_valid_kind"),
             models.CheckConstraint(condition=Q(name__regex=r"\S"), name="category_nonblank_name"),
+            models.UniqueConstraint(fields=["group", "name"], name="category_group_name_unique"),
+            models.UniqueConstraint(fields=["name"], condition=Q(group__isnull=True), name="category_ungrouped_name_unique"),
         ]
+
+
+class Tag(TimestampedModel):
+    name = models.CharField(max_length=255, unique=True)
+    archived = models.BooleanField(default=False)
+
+    class Meta:
+        constraints = [models.CheckConstraint(condition=Q(name__regex=r"\S"), name="tag_nonblank_name")]

tests/finance/test_category_hierarchy_migration.py

@@ -0,0 +1,41 @@
+from datetime import date
+from decimal import Decimal
+
+import pytest
+
+from finance.models import Account, Category, Tag, Transaction
+
+
+pytestmark = pytest.mark.django_db
+
+
+def test_ungrouped_categories_and_transaction_links_remain_valid():
+    account = Account.objects.create(name="Synthetic bank", kind="BANK")
+    category = Category.objects.create(name="Synthetic Food", kind="EXPENSE")
+    transaction = Transaction.objects.create(
+        account=account,
+        amount=Decimal("-10.00"),
+        posting_date=date(2026, 9, 14),
+        kind="EXPENSE",
+        category=category,
+    )
+
+    category.refresh_from_db()
+
+    assert category.group_id is None
+    assert transaction.category_id == category.pk
+
+
+def test_tags_can_be_attached_without_changing_category():
+    account = Account.objects.create(name="Synthetic bank", kind="BANK")
+    transaction = Transaction.objects.create(
+        account=account,
+        amount=Decimal("-10.00"),
+        posting_date=date(2026, 9, 14),
+        kind="EXPENSE",
+    )
+    tag = Tag.objects.create(name="Synthetic Tax")
+
+    transaction.tags.add(tag)
+
+    assert list(transaction.tags.all()) == [tag]

tests/finance/test_constraints.py

@@ -8,7 +8,7 @@ from django.db import IntegrityError
 from django.db.models.deletion import ProtectedError
 
 from finance.models import (
-    Account, AuditEvent, CardStatement, Category, InstallmentPlan, Payee,
+    Account, AuditEvent, CardStatement, Category, CategoryGroup, InstallmentPlan, Payee,
     SourceRecord, Transaction, Transfer,
 )
 
@@ -75,6 +75,15 @@ def test_transfer_cannot_have_category(account):
         post(account, kind="TRANSFER", category=category)
 
 
+def test_category_name_is_unique_within_each_group(account):
+    home = CategoryGroup.objects.create(name="Synthetic Home")
+    travel = CategoryGroup.objects.create(name="Synthetic Travel")
+    Category.objects.create(name="Synthetic Fees", kind="EXPENSE", group=home)
+    Category.objects.create(name="Synthetic Fees", kind="EXPENSE", group=travel)
+    with pytest.raises(IntegrityError):
+        Category.objects.create(name="Synthetic Fees", kind="EXPENSE", group=home)
+
+
 def test_installment_pair_number_kind_and_uniqueness(account):
     plan = InstallmentPlan.objects.create(account=account, total_installments=10)
     for changes in [dict(installment_plan=plan), dict(installment_number=3),