diff --git a/internal/merch/repository.go b/internal/merch/repository.go
index e5d10ab..9121540 100644
--- a/internal/merch/repository.go
+++ b/internal/merch/repository.go
@@ -9,6 +9,7 @@ type Repository interface {
 	Origins
 	Prices
 	Tasks
+	Labels
 }
 
 type repo struct {
diff --git a/internal/merch/repository_labels.go b/internal/merch/repository_labels.go
new file mode 100644
index 0000000..13752ce
--- /dev/null
+++ b/internal/merch/repository_labels.go
@@ -0,0 +1,182 @@
+package merch
+
+import (
+	"context"
+	"database/sql"
+)
+
+type Labels interface {
+	createLabel(ctx context.Context, userId int64, label *Label) error
+	getLabels(ctx context.Context, userId int64) ([]Label, error)
+	updateLabel(ctx context.Context, userId int64, label *Label) error
+	deleteLabel(ctx context.Context, userId int64, labelUuid string, now sql.NullTime) error
+
+	attachLabel(ctx context.Context, userId int64, label *CardLabel) error
+	detachLabel(ctx context.Context, userId int64, label *CardLabel) error
+
+	getManyAttachedLabelsByList(ctx context.Context, userId int64, list []int64) (map[int64]string, error)
+	getAttachedLabelsByUuid(ctx context.Context, userId int64, merchUuid string) ([]string, error)
+}
+
+func (r *repo) createLabel(ctx context.Context, userId int64, l *Label) error {
+	q := `
+		INSERT INTO labels (created_at, updated_at, deleted_at, user_id, uuid, name, color, bg_color)
+		VALUES ($1, $2, $3, $4, $5, $6, $7, $8)
+	`
+	_, err := r.db.Exec(ctx, q, l.CreatedAt, l.UpdatedAt, l.DeletedAt, userId, l.Uuid, l.Name, l.Color, l.BgColor)
+	if err != nil {
+		return err
+	}
+
+	return nil
+}
+
+func (r *repo) getLabels(ctx context.Context, userId int64) ([]Label, error) {
+	q := `
+		SELECT uuid, name, color, bg_color 
+		FROM labels
+		WHERE user_id = $1
+		AND deleted_at IS NULL
+		`
+
+	rows, err := r.db.Query(ctx, q, userId)
+	if err != nil {
+		return nil, err
+	}
+
+	var labels []Label
+	for rows.Next() {
+		var l Label
+		if err = rows.Scan(&l.Uuid, &l.Name, &l.Color, &l.BgColor); err != nil {
+			rows.Close()
+			return nil, err
+		}
+		labels = append(labels, l)
+	}
+
+	rows.Close()
+	if err = rows.Err(); err != nil {
+		return nil, err
+	}
+
+	return labels, nil
+}
+
+func (r *repo) updateLabel(ctx context.Context, userId int64, l *Label) error {
+	q := `
+		INSERT INTO labels (created_at, updated_at, deleted_at, user_id, uuid, name, color, bg_color)
+		VALUES ($1, $2, $3, $4, $5, $6, $7, $8)
+		ON CONFLICT (uuid) DO UPDATE SET 
+			updated_at = $2,
+			name = COALESCE(NULLIF(EXCLUDED.name, ''), labels.name),
+			color = COALESCE(NULLIF(EXCLUDED.color, ''), labels.color),
+			bg_color = COALESCE(NULLIF(EXCLUDED.bg_color, ''), labels.bg_color)
+		`
+
+	_, err := r.db.Exec(ctx, q, l.CreatedAt, l.UpdatedAt, l.DeletedAt, userId, l.Uuid, l.Name, l.Color, l.BgColor)
+	if err != nil {
+		return err
+	}
+
+	return nil
+}
+
+func (r *repo) deleteLabel(ctx context.Context, userId int64, labelUuid string, now sql.NullTime) error {
+	q := `UPDATE labels SET deleted_at = &1 WHERE user_id = $2 AND uuid = $3`
+	_, err := r.db.Exec(ctx, q, now, userId, labelUuid)
+	if err != nil {
+		return err
+	}
+	return nil
+}
+
+func (r *repo) attachLabel(ctx context.Context, userId int64, label *CardLabel) error {
+	q := `
+		INSERT INTO card_labels (user_id, label_id, merch_id)
+		VALUES ($1, (SELECT id FROM labels WHERE uuid = $2), (SELECT id FROM merch WHERE merch_uuid = $3 AND user_id = $1))
+		`
+	_, err := r.db.Exec(ctx, q, userId, label.LabelUuid, label.MerchUuid)
+	if err != nil {
+		return err
+	}
+	return nil
+}
+
+func (r *repo) detachLabel(ctx context.Context, userId int64, label *CardLabel) error {
+	q := `
+		DELETE FROM card_labels
+		WHERE user_id = $1
+		AND label_id = (SELECT id FROM labels WHERE uuid = $2)
+		AND merch_id = (SELECT id FROM merch WHERE merch_uuid = $3 AND user_id = $1)
+	`
+	_, err := r.db.Exec(ctx, q, userId, label.LabelUuid, label.MerchUuid)
+	if err != nil {
+		return err
+	}
+	return nil
+}
+
+func (r *repo) getManyAttachedLabelsByList(ctx context.Context, userId int64, list []int64) (map[int64]string, error) {
+	q := `
+		SELECT l.uuid, cl.merch_id
+		FROM card_labels AS cl
+		JOIN labels AS l ON cl.label_id = l.id
+		WHERE cl.user_id = $1
+		AND cl.merch_id = ANY($2)
+		AND l.deleted_at IS NULL
+	`
+	rows, err := r.db.Query(ctx, q, userId, list)
+	if err != nil {
+		return nil, err
+	}
+
+	cardLabelsMap := make(map[int64]string)
+
+	for rows.Next() {
+		var (
+			merchId   int64
+			labelUuid string
+		)
+
+		if err = rows.Scan(&labelUuid, &merchId); err != nil {
+			rows.Close()
+			return nil, err
+		}
+		cardLabelsMap[merchId] = labelUuid
+	}
+
+	rows.Close()
+	if err = rows.Err(); err != nil {
+		return nil, err
+	}
+
+	return cardLabelsMap, nil
+}
+
+func (r *repo) getAttachedLabelsByUuid(ctx context.Context, userId int64, merchUuid string) ([]string, error) {
+	q := `
+		SELECT l.uuid
+		FROM card_labels AS cl
+		JOIN labels AS l ON cl.label_id = l.id
+		WHERE cl.merch_id = (SELECT id FROM merch WHERE merch_uuid = $2 AND user_id = $1 AND deleted_at IS NULL)
+		AND cl.user_id = $1
+		AND l.deleted_at IS NULL
+	`
+
+	rows, err := r.db.Query(ctx, q, userId, merchUuid)
+	if err != nil {
+		return nil, err
+	}
+
+	var labels []string
+	for rows.Next() {
+		var label string
+		if err = rows.Scan(&label); err != nil {
+			rows.Close()
+			return nil, err
+		}
+		labels = append(labels, label)
+	}
+
+	return labels, nil
+}