diff --git a/src/app.module.ts b/src/app.module.ts
index 8807522..851bcbd 100644
--- a/src/app.module.ts
+++ b/src/app.module.ts
@@ -28,6 +28,8 @@ import { OnboardingModule } from '@modules/onboarding/onboarding.module';
 import { WhatsAppModule } from '@modules/whatsapp/whatsapp.module';
 import { AnalyticsModule } from '@modules/analytics/analytics.module';
 import { ReportsModule } from '@modules/reports/reports.module';
+import { SalesModule } from '@modules/sales/sales.module';
+import { CommissionsModule } from '@modules/commissions/commissions.module';
 
 @Module({
   imports: [
@@ -88,6 +90,8 @@ import { ReportsModule } from '@modules/reports/reports.module';
     WhatsAppModule,
     AnalyticsModule,
     ReportsModule,
+    SalesModule,
+    CommissionsModule,
   ],
 })
 export class AppModule {}
diff --git a/src/modules/commissions/commissions.module.ts b/src/modules/commissions/commissions.module.ts
new file mode 100644
index 0000000..9686d09
--- /dev/null
+++ b/src/modules/commissions/commissions.module.ts
@@ -0,0 +1,58 @@
+import { Module } from '@nestjs/common';
+import { TypeOrmModule } from '@nestjs/typeorm';
+
+import {
+  CommissionSchemeEntity,
+  CommissionAssignmentEntity,
+  CommissionPeriodEntity,
+  CommissionEntryEntity,
+} from './entities';
+
+import {
+  SchemesService,
+  AssignmentsService,
+  EntriesService,
+  PeriodsService,
+  CommissionsDashboardService,
+} from './services';
+
+import {
+  SchemesController,
+  AssignmentsController,
+  EntriesController,
+  PeriodsController,
+  CommissionsDashboardController,
+} from './controllers';
+
+@Module({
+  imports: [
+    TypeOrmModule.forFeature([
+      CommissionSchemeEntity,
+      CommissionAssignmentEntity,
+      CommissionPeriodEntity,
+      CommissionEntryEntity,
+    ]),
+  ],
+  controllers: [
+    SchemesController,
+    AssignmentsController,
+    EntriesController,
+    PeriodsController,
+    CommissionsDashboardController,
+  ],
+  providers: [
+    SchemesService,
+    AssignmentsService,
+    EntriesService,
+    PeriodsService,
+    CommissionsDashboardService,
+  ],
+  exports: [
+    SchemesService,
+    AssignmentsService,
+    EntriesService,
+    PeriodsService,
+    CommissionsDashboardService,
+  ],
+})
+export class CommissionsModule {}
diff --git a/src/modules/commissions/controllers/assignments.controller.ts b/src/modules/commissions/controllers/assignments.controller.ts
new file mode 100644
index 0000000..9ea35ec
--- /dev/null
+++ b/src/modules/commissions/controllers/assignments.controller.ts
@@ -0,0 +1,82 @@
+import {
+  Controller,
+  Get,
+  Post,
+  Put,
+  Delete,
+  Body,
+  Param,
+  Query,
+  UseGuards,
+  ParseUUIDPipe,
+} from '@nestjs/common';
+import { JwtAuthGuard } from '@modules/auth/guards/jwt-auth.guard';
+import { CurrentUser } from '@modules/auth/decorators/current-user.decorator';
+import { AssignmentsService } from '../services';
+import {
+  CreateAssignmentDto,
+  UpdateAssignmentDto,
+  AssignmentListQueryDto,
+  AssignmentResponseDto,
+  PaginatedAssignmentsDto,
+} from '../dto';
+
+interface RequestUser {
+  id: string;
+  tenant_id: string;
+  email: string;
+  role: string;
+}
+
+@Controller('commissions/assignments')
+@UseGuards(JwtAuthGuard)
+export class AssignmentsController {
+  constructor(private readonly assignmentsService: AssignmentsService) {}
+
+  @Get()
+  async findAll(
+    @CurrentUser() user: RequestUser,
+    @Query() query: AssignmentListQueryDto,
+  ): Promise<PaginatedAssignmentsDto> {
+    return this.assignmentsService.findAll(user.tenant_id, query);
+  }
+
+  @Get('my')
+  async findMyAssignments(@CurrentUser() user: RequestUser): Promise<AssignmentResponseDto[]> {
+    return this.assignmentsService.findActiveForUser(user.tenant_id, user.id);
+  }
+
+  @Get(':id')
+  async findOne(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+  ): Promise<AssignmentResponseDto> {
+    return this.assignmentsService.findOne(user.tenant_id, id);
+  }
+
+  @Post()
+  async create(
+    @CurrentUser() user: RequestUser,
+    @Body() dto: CreateAssignmentDto,
+  ): Promise<AssignmentResponseDto> {
+    return this.assignmentsService.create(user.tenant_id, user.id, dto);
+  }
+
+  @Put(':id')
+  async update(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+    @Body() dto: UpdateAssignmentDto,
+  ): Promise<AssignmentResponseDto> {
+    return this.assignmentsService.update(user.tenant_id, id, dto);
+  }
+
+  @Delete(':id')
+  async remove(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+  ): Promise<{ message: string }> {
+    await this.assignmentsService.remove(user.tenant_id, id);
+    return { message: 'Commission assignment deleted successfully' };
+  }
+}
diff --git a/src/modules/commissions/controllers/dashboard.controller.ts b/src/modules/commissions/controllers/dashboard.controller.ts
new file mode 100644
index 0000000..7c4ba33
--- /dev/null
+++ b/src/modules/commissions/controllers/dashboard.controller.ts
@@ -0,0 +1,57 @@
+import { Controller, Get, Query, UseGuards } from '@nestjs/common';
+import { JwtAuthGuard } from '@modules/auth/guards/jwt-auth.guard';
+import { CurrentUser } from '@modules/auth/decorators/current-user.decorator';
+import { CommissionsDashboardService } from '../services';
+import {
+  CommissionsDashboardDto,
+  UserEarningsDto,
+  EntriesByStatusDto,
+  EntriesBySchemeDto,
+  EntriesByUserDto,
+} from '../dto';
+
+interface RequestUser {
+  id: string;
+  tenant_id: string;
+  email: string;
+  role: string;
+}
+
+@Controller('commissions/dashboard')
+@UseGuards(JwtAuthGuard)
+export class CommissionsDashboardController {
+  constructor(private readonly dashboardService: CommissionsDashboardService) {}
+
+  @Get()
+  async getSummary(@CurrentUser() user: RequestUser): Promise<CommissionsDashboardDto> {
+    return this.dashboardService.getDashboardSummary(user.tenant_id);
+  }
+
+  @Get('my-earnings')
+  async getMyEarnings(@CurrentUser() user: RequestUser): Promise<UserEarningsDto> {
+    return this.dashboardService.getUserEarnings(user.tenant_id, user.id);
+  }
+
+  @Get('entries-by-status')
+  async getEntriesByStatus(@CurrentUser() user: RequestUser): Promise<EntriesByStatusDto[]> {
+    return this.dashboardService.getEntriesByStatus(user.tenant_id);
+  }
+
+  @Get('entries-by-scheme')
+  async getEntriesByScheme(@CurrentUser() user: RequestUser): Promise<EntriesBySchemeDto[]> {
+    return this.dashboardService.getEntriesByScheme(user.tenant_id);
+  }
+
+  @Get('entries-by-user')
+  async getEntriesByUser(@CurrentUser() user: RequestUser): Promise<EntriesByUserDto[]> {
+    return this.dashboardService.getEntriesByUser(user.tenant_id);
+  }
+
+  @Get('top-earners')
+  async getTopEarners(
+    @CurrentUser() user: RequestUser,
+    @Query('limit') limit?: number,
+  ): Promise<EntriesByUserDto[]> {
+    return this.dashboardService.getTopEarners(user.tenant_id, limit || 10);
+  }
+}
diff --git a/src/modules/commissions/controllers/entries.controller.ts b/src/modules/commissions/controllers/entries.controller.ts
new file mode 100644
index 0000000..b1c1b3c
--- /dev/null
+++ b/src/modules/commissions/controllers/entries.controller.ts
@@ -0,0 +1,118 @@
+import {
+  Controller,
+  Get,
+  Post,
+  Put,
+  Body,
+  Param,
+  Query,
+  UseGuards,
+  ParseUUIDPipe,
+} from '@nestjs/common';
+import { JwtAuthGuard } from '@modules/auth/guards/jwt-auth.guard';
+import { CurrentUser } from '@modules/auth/decorators/current-user.decorator';
+import { EntriesService } from '../services';
+import {
+  CreateEntryDto,
+  UpdateEntryDto,
+  ApproveEntryDto,
+  RejectEntryDto,
+  EntryListQueryDto,
+  EntryResponseDto,
+  PaginatedEntriesDto,
+  CalculateCommissionDto,
+  CalculateCommissionResponseDto,
+} from '../dto';
+
+interface RequestUser {
+  id: string;
+  tenant_id: string;
+  email: string;
+  role: string;
+}
+
+@Controller('commissions/entries')
+@UseGuards(JwtAuthGuard)
+export class EntriesController {
+  constructor(private readonly entriesService: EntriesService) {}
+
+  @Get()
+  async findAll(
+    @CurrentUser() user: RequestUser,
+    @Query() query: EntryListQueryDto,
+  ): Promise<PaginatedEntriesDto> {
+    return this.entriesService.findAll(user.tenant_id, query);
+  }
+
+  @Get('my')
+  async findMyEntries(
+    @CurrentUser() user: RequestUser,
+    @Query() query: EntryListQueryDto,
+  ): Promise<PaginatedEntriesDto> {
+    return this.entriesService.findAll(user.tenant_id, { ...query, userId: user.id });
+  }
+
+  @Get(':id')
+  async findOne(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+  ): Promise<EntryResponseDto> {
+    return this.entriesService.findOne(user.tenant_id, id);
+  }
+
+  @Post()
+  async create(
+    @CurrentUser() user: RequestUser,
+    @Body() dto: CreateEntryDto,
+  ): Promise<EntryResponseDto> {
+    return this.entriesService.create(user.tenant_id, user.id, dto);
+  }
+
+  @Put(':id')
+  async update(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+    @Body() dto: UpdateEntryDto,
+  ): Promise<EntryResponseDto> {
+    return this.entriesService.update(user.tenant_id, id, dto);
+  }
+
+  @Post(':id/approve')
+  async approve(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+    @Body() dto: ApproveEntryDto,
+  ): Promise<EntryResponseDto> {
+    return this.entriesService.approve(user.tenant_id, id, user.id, dto);
+  }
+
+  @Post(':id/reject')
+  async reject(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+    @Body() dto: RejectEntryDto,
+  ): Promise<EntryResponseDto> {
+    return this.entriesService.reject(user.tenant_id, id, user.id, dto);
+  }
+
+  @Post('calculate')
+  async calculateCommission(
+    @CurrentUser() user: RequestUser,
+    @Body() dto: CalculateCommissionDto,
+  ): Promise<CalculateCommissionResponseDto> {
+    return this.entriesService.calculateCommission(user.tenant_id, dto);
+  }
+
+  @Post('bulk-approve')
+  async bulkApprove(
+    @CurrentUser() user: RequestUser,
+    @Body() body: { entryIds: string[] },
+  ): Promise<{ approved: number }> {
+    const approved = await this.entriesService.bulkApprove(
+      user.tenant_id,
+      body.entryIds,
+      user.id,
+    );
+    return { approved };
+  }
+}
diff --git a/src/modules/commissions/controllers/index.ts b/src/modules/commissions/controllers/index.ts
new file mode 100644
index 0000000..3f912aa
--- /dev/null
+++ b/src/modules/commissions/controllers/index.ts
@@ -0,0 +1,5 @@
+export * from './schemes.controller';
+export * from './assignments.controller';
+export * from './entries.controller';
+export * from './periods.controller';
+export * from './dashboard.controller';
diff --git a/src/modules/commissions/controllers/periods.controller.ts b/src/modules/commissions/controllers/periods.controller.ts
new file mode 100644
index 0000000..423444c
--- /dev/null
+++ b/src/modules/commissions/controllers/periods.controller.ts
@@ -0,0 +1,116 @@
+import {
+  Controller,
+  Get,
+  Post,
+  Put,
+  Delete,
+  Body,
+  Param,
+  Query,
+  UseGuards,
+  ParseUUIDPipe,
+} from '@nestjs/common';
+import { JwtAuthGuard } from '@modules/auth/guards/jwt-auth.guard';
+import { CurrentUser } from '@modules/auth/decorators/current-user.decorator';
+import { PeriodsService } from '../services';
+import {
+  CreatePeriodDto,
+  UpdatePeriodDto,
+  ClosePeriodDto,
+  MarkPaidDto,
+  PeriodListQueryDto,
+  PeriodResponseDto,
+  PaginatedPeriodsDto,
+} from '../dto';
+
+interface RequestUser {
+  id: string;
+  tenant_id: string;
+  email: string;
+  role: string;
+}
+
+@Controller('commissions/periods')
+@UseGuards(JwtAuthGuard)
+export class PeriodsController {
+  constructor(private readonly periodsService: PeriodsService) {}
+
+  @Get()
+  async findAll(
+    @CurrentUser() user: RequestUser,
+    @Query() query: PeriodListQueryDto,
+  ): Promise<PaginatedPeriodsDto> {
+    return this.periodsService.findAll(user.tenant_id, query);
+  }
+
+  @Get('current')
+  async getCurrentPeriod(@CurrentUser() user: RequestUser): Promise<PeriodResponseDto | null> {
+    return this.periodsService.getCurrentPeriod(user.tenant_id);
+  }
+
+  @Get(':id')
+  async findOne(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+  ): Promise<PeriodResponseDto> {
+    return this.periodsService.findOne(user.tenant_id, id);
+  }
+
+  @Post()
+  async create(
+    @CurrentUser() user: RequestUser,
+    @Body() dto: CreatePeriodDto,
+  ): Promise<PeriodResponseDto> {
+    return this.periodsService.create(user.tenant_id, user.id, dto);
+  }
+
+  @Put(':id')
+  async update(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+    @Body() dto: UpdatePeriodDto,
+  ): Promise<PeriodResponseDto> {
+    return this.periodsService.update(user.tenant_id, id, dto);
+  }
+
+  @Post(':id/close')
+  async close(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+    @Body() dto: ClosePeriodDto,
+  ): Promise<PeriodResponseDto> {
+    return this.periodsService.close(user.tenant_id, id, user.id, dto);
+  }
+
+  @Post(':id/mark-paid')
+  async markPaid(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+    @Body() dto: MarkPaidDto,
+  ): Promise<PeriodResponseDto> {
+    return this.periodsService.markAsPaid(user.tenant_id, id, user.id, dto);
+  }
+
+  @Delete(':id')
+  async remove(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+  ): Promise<{ message: string }> {
+    await this.periodsService.remove(user.tenant_id, id);
+    return { message: 'Commission period deleted successfully' };
+  }
+
+  @Post(':id/assign-entries')
+  async assignEntries(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+    @Body() body: { entryIds: string[] },
+  ): Promise<{ assigned: number }> {
+    const assigned = await this.periodsService.assignEntriesToPeriod(
+      user.tenant_id,
+      id,
+      body.entryIds,
+    );
+    return { assigned };
+  }
+}
diff --git a/src/modules/commissions/controllers/schemes.controller.ts b/src/modules/commissions/controllers/schemes.controller.ts
new file mode 100644
index 0000000..1c68189
--- /dev/null
+++ b/src/modules/commissions/controllers/schemes.controller.ts
@@ -0,0 +1,93 @@
+import {
+  Controller,
+  Get,
+  Post,
+  Put,
+  Delete,
+  Body,
+  Param,
+  Query,
+  UseGuards,
+  ParseUUIDPipe,
+} from '@nestjs/common';
+import { JwtAuthGuard } from '@modules/auth/guards/jwt-auth.guard';
+import { CurrentUser } from '@modules/auth/decorators/current-user.decorator';
+import { SchemesService } from '../services';
+import {
+  CreateSchemeDto,
+  UpdateSchemeDto,
+  SchemeListQueryDto,
+  SchemeResponseDto,
+  PaginatedSchemesDto,
+} from '../dto';
+
+interface RequestUser {
+  id: string;
+  tenant_id: string;
+  email: string;
+  role: string;
+}
+
+@Controller('commissions/schemes')
+@UseGuards(JwtAuthGuard)
+export class SchemesController {
+  constructor(private readonly schemesService: SchemesService) {}
+
+  @Get()
+  async findAll(
+    @CurrentUser() user: RequestUser,
+    @Query() query: SchemeListQueryDto,
+  ): Promise<PaginatedSchemesDto> {
+    return this.schemesService.findAll(user.tenant_id, query);
+  }
+
+  @Get(':id')
+  async findOne(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+  ): Promise<SchemeResponseDto> {
+    return this.schemesService.findOne(user.tenant_id, id);
+  }
+
+  @Post()
+  async create(
+    @CurrentUser() user: RequestUser,
+    @Body() dto: CreateSchemeDto,
+  ): Promise<SchemeResponseDto> {
+    return this.schemesService.create(user.tenant_id, user.id, dto);
+  }
+
+  @Put(':id')
+  async update(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+    @Body() dto: UpdateSchemeDto,
+  ): Promise<SchemeResponseDto> {
+    return this.schemesService.update(user.tenant_id, id, dto);
+  }
+
+  @Delete(':id')
+  async remove(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+  ): Promise<{ message: string }> {
+    await this.schemesService.remove(user.tenant_id, id);
+    return { message: 'Commission scheme deleted successfully' };
+  }
+
+  @Post(':id/activate')
+  async activate(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+  ): Promise<SchemeResponseDto> {
+    return this.schemesService.activate(user.tenant_id, id);
+  }
+
+  @Post(':id/deactivate')
+  async deactivate(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+  ): Promise<SchemeResponseDto> {
+    return this.schemesService.deactivate(user.tenant_id, id);
+  }
+}
diff --git a/src/modules/commissions/dto/assignment.dto.ts b/src/modules/commissions/dto/assignment.dto.ts
new file mode 100644
index 0000000..d72097d
--- /dev/null
+++ b/src/modules/commissions/dto/assignment.dto.ts
@@ -0,0 +1,98 @@
+import {
+  IsUUID,
+  IsOptional,
+  IsNumber,
+  IsBoolean,
+  IsDateString,
+  Min,
+  Max,
+} from 'class-validator';
+
+export class CreateAssignmentDto {
+  @IsUUID()
+  userId: string;
+
+  @IsUUID()
+  schemeId: string;
+
+  @IsDateString()
+  @IsOptional()
+  startsAt?: string;
+
+  @IsDateString()
+  @IsOptional()
+  endsAt?: string;
+
+  @IsNumber()
+  @Min(0)
+  @Max(100)
+  @IsOptional()
+  customRate?: number;
+
+  @IsBoolean()
+  @IsOptional()
+  isActive?: boolean;
+}
+
+export class UpdateAssignmentDto {
+  @IsDateString()
+  @IsOptional()
+  startsAt?: string;
+
+  @IsDateString()
+  @IsOptional()
+  endsAt?: string;
+
+  @IsNumber()
+  @Min(0)
+  @Max(100)
+  @IsOptional()
+  customRate?: number;
+
+  @IsBoolean()
+  @IsOptional()
+  isActive?: boolean;
+}
+
+export class AssignmentResponseDto {
+  id: string;
+  tenantId: string;
+  userId: string;
+  schemeId: string;
+  startsAt: Date;
+  endsAt: Date | null;
+  customRate: number | null;
+  isActive: boolean;
+  createdAt: Date;
+  createdBy: string | null;
+  scheme?: any;
+  user?: any;
+}
+
+export class AssignmentListQueryDto {
+  @IsUUID()
+  @IsOptional()
+  userId?: string;
+
+  @IsUUID()
+  @IsOptional()
+  schemeId?: string;
+
+  @IsBoolean()
+  @IsOptional()
+  isActive?: boolean;
+
+  @IsOptional()
+  page?: number;
+
+  @IsOptional()
+  limit?: number;
+}
+
+export class PaginatedAssignmentsDto {
+  items: AssignmentResponseDto[];
+  total: number;
+  page: number;
+  limit: number;
+  totalPages: number;
+}
diff --git a/src/modules/commissions/dto/dashboard.dto.ts b/src/modules/commissions/dto/dashboard.dto.ts
new file mode 100644
index 0000000..4cdd063
--- /dev/null
+++ b/src/modules/commissions/dto/dashboard.dto.ts
@@ -0,0 +1,60 @@
+import { EntryStatus, PeriodStatus } from '../entities';
+
+export class CommissionsDashboardDto {
+  totalSchemes: number;
+  totalActiveAssignments: number;
+  pendingCommissions: number;
+  pendingAmount: number;
+  approvedAmount: number;
+  paidAmount: number;
+  currentPeriod: string | null;
+  currency: string;
+}
+
+export class UserEarningsDto {
+  totalPending: number;
+  totalApproved: number;
+  totalPaid: number;
+  totalEntries: number;
+  currency: string;
+}
+
+export class EntriesByStatusDto {
+  status: EntryStatus;
+  count: number;
+  totalAmount: number;
+  percentage: number;
+}
+
+export class EntriesBySchemeDto {
+  schemeId: string;
+  schemeName: string;
+  count: number;
+  totalAmount: number;
+  percentage: number;
+}
+
+export class EntriesByUserDto {
+  userId: string;
+  userName: string;
+  count: number;
+  totalAmount: number;
+  percentage: number;
+}
+
+export class PeriodSummaryDto {
+  periodId: string;
+  periodName: string;
+  status: PeriodStatus;
+  totalEntries: number;
+  totalAmount: number;
+  entriesByStatus: EntriesByStatusDto[];
+}
+
+export class CommissionsTimelineDto {
+  date: string;
+  entriesCreated: number;
+  entriesApproved: number;
+  entriesPaid: number;
+  totalAmount: number;
+}
diff --git a/src/modules/commissions/dto/entry.dto.ts b/src/modules/commissions/dto/entry.dto.ts
new file mode 100644
index 0000000..d7b83c8
--- /dev/null
+++ b/src/modules/commissions/dto/entry.dto.ts
@@ -0,0 +1,155 @@
+import {
+  IsString,
+  IsUUID,
+  IsOptional,
+  IsNumber,
+  IsEnum,
+  IsObject,
+  MaxLength,
+  Min,
+} from 'class-validator';
+import { EntryStatus } from '../entities';
+
+export class CreateEntryDto {
+  @IsUUID()
+  userId: string;
+
+  @IsUUID()
+  schemeId: string;
+
+  @IsUUID()
+  @IsOptional()
+  assignmentId?: string;
+
+  @IsString()
+  @MaxLength(50)
+  referenceType: string;
+
+  @IsUUID()
+  referenceId: string;
+
+  @IsNumber()
+  @Min(0)
+  baseAmount: number;
+
+  @IsString()
+  @MaxLength(3)
+  @IsOptional()
+  currency?: string;
+
+  @IsString()
+  @IsOptional()
+  notes?: string;
+
+  @IsObject()
+  @IsOptional()
+  metadata?: Record<string, any>;
+}
+
+export class UpdateEntryDto {
+  @IsEnum(EntryStatus)
+  @IsOptional()
+  status?: EntryStatus;
+
+  @IsUUID()
+  @IsOptional()
+  periodId?: string;
+
+  @IsString()
+  @IsOptional()
+  notes?: string;
+
+  @IsObject()
+  @IsOptional()
+  metadata?: Record<string, any>;
+}
+
+export class ApproveEntryDto {
+  @IsString()
+  @IsOptional()
+  notes?: string;
+}
+
+export class RejectEntryDto {
+  @IsString()
+  notes: string;
+}
+
+export class EntryResponseDto {
+  id: string;
+  tenantId: string;
+  userId: string;
+  schemeId: string;
+  assignmentId: string | null;
+  referenceType: string;
+  referenceId: string;
+  baseAmount: number;
+  rateApplied: number;
+  commissionAmount: number;
+  currency: string;
+  status: EntryStatus;
+  periodId: string | null;
+  paidAt: Date | null;
+  paymentReference: string | null;
+  notes: string | null;
+  metadata: Record<string, any>;
+  createdAt: Date;
+  updatedAt: Date;
+  approvedBy: string | null;
+  approvedAt: Date | null;
+  scheme?: any;
+  period?: any;
+}
+
+export class EntryListQueryDto {
+  @IsUUID()
+  @IsOptional()
+  userId?: string;
+
+  @IsUUID()
+  @IsOptional()
+  schemeId?: string;
+
+  @IsUUID()
+  @IsOptional()
+  periodId?: string;
+
+  @IsEnum(EntryStatus)
+  @IsOptional()
+  status?: EntryStatus;
+
+  @IsString()
+  @IsOptional()
+  referenceType?: string;
+
+  @IsOptional()
+  page?: number;
+
+  @IsOptional()
+  limit?: number;
+}
+
+export class PaginatedEntriesDto {
+  items: EntryResponseDto[];
+  total: number;
+  page: number;
+  limit: number;
+  totalPages: number;
+}
+
+export class CalculateCommissionDto {
+  @IsUUID()
+  schemeId: string;
+
+  @IsUUID()
+  userId: string;
+
+  @IsNumber()
+  @Min(0)
+  amount: number;
+}
+
+export class CalculateCommissionResponseDto {
+  rateApplied: number;
+  commissionAmount: number;
+}
diff --git a/src/modules/commissions/dto/index.ts b/src/modules/commissions/dto/index.ts
new file mode 100644
index 0000000..dfcc7d2
--- /dev/null
+++ b/src/modules/commissions/dto/index.ts
@@ -0,0 +1,5 @@
+export * from './scheme.dto';
+export * from './assignment.dto';
+export * from './entry.dto';
+export * from './period.dto';
+export * from './dashboard.dto';
diff --git a/src/modules/commissions/dto/period.dto.ts b/src/modules/commissions/dto/period.dto.ts
new file mode 100644
index 0000000..2b37684
--- /dev/null
+++ b/src/modules/commissions/dto/period.dto.ts
@@ -0,0 +1,97 @@
+import {
+  IsString,
+  IsOptional,
+  IsEnum,
+  IsDateString,
+  MaxLength,
+} from 'class-validator';
+import { PeriodStatus } from '../entities';
+
+export class CreatePeriodDto {
+  @IsString()
+  @MaxLength(100)
+  name: string;
+
+  @IsDateString()
+  startsAt: string;
+
+  @IsDateString()
+  endsAt: string;
+
+  @IsString()
+  @MaxLength(3)
+  @IsOptional()
+  currency?: string;
+}
+
+export class UpdatePeriodDto {
+  @IsString()
+  @MaxLength(100)
+  @IsOptional()
+  name?: string;
+
+  @IsDateString()
+  @IsOptional()
+  startsAt?: string;
+
+  @IsDateString()
+  @IsOptional()
+  endsAt?: string;
+}
+
+export class ClosePeriodDto {
+  @IsString()
+  @IsOptional()
+  notes?: string;
+}
+
+export class MarkPaidDto {
+  @IsString()
+  @MaxLength(255)
+  @IsOptional()
+  paymentReference?: string;
+
+  @IsString()
+  @IsOptional()
+  paymentNotes?: string;
+}
+
+export class PeriodResponseDto {
+  id: string;
+  tenantId: string;
+  name: string;
+  startsAt: Date;
+  endsAt: Date;
+  totalEntries: number;
+  totalAmount: number;
+  currency: string;
+  status: PeriodStatus;
+  closedAt: Date | null;
+  closedBy: string | null;
+  paidAt: Date | null;
+  paidBy: string | null;
+  paymentReference: string | null;
+  paymentNotes: string | null;
+  createdAt: Date;
+  createdBy: string | null;
+}
+
+export class PeriodListQueryDto {
+  @IsEnum(PeriodStatus)
+  @IsOptional()
+  status?: PeriodStatus;
+
+  @IsOptional()
+  page?: number;
+
+  @IsOptional()
+  limit?: number;
+}
+
+export class PaginatedPeriodsDto {
+  items: PeriodResponseDto[];
+  total: number;
+  page: number;
+  limit: number;
+  totalPages: number;
+}
diff --git a/src/modules/commissions/dto/scheme.dto.ts b/src/modules/commissions/dto/scheme.dto.ts
new file mode 100644
index 0000000..b8ed182
--- /dev/null
+++ b/src/modules/commissions/dto/scheme.dto.ts
@@ -0,0 +1,192 @@
+import {
+  IsString,
+  IsOptional,
+  IsEnum,
+  IsNumber,
+  IsBoolean,
+  IsArray,
+  IsUUID,
+  MaxLength,
+  Min,
+  Max,
+} from 'class-validator';
+import { SchemeType, AppliesTo } from '../entities';
+
+export class TierDto {
+  @IsNumber()
+  @Min(0)
+  from: number;
+
+  @IsNumber()
+  @IsOptional()
+  to?: number;
+
+  @IsNumber()
+  @Min(0)
+  @Max(100)
+  rate: number;
+}
+
+export class CreateSchemeDto {
+  @IsString()
+  @MaxLength(100)
+  name: string;
+
+  @IsString()
+  @IsOptional()
+  description?: string;
+
+  @IsEnum(SchemeType)
+  @IsOptional()
+  type?: SchemeType;
+
+  @IsNumber()
+  @Min(0)
+  @Max(100)
+  @IsOptional()
+  rate?: number;
+
+  @IsNumber()
+  @Min(0)
+  @IsOptional()
+  fixedAmount?: number;
+
+  @IsArray()
+  @IsOptional()
+  tiers?: TierDto[];
+
+  @IsEnum(AppliesTo)
+  @IsOptional()
+  appliesTo?: AppliesTo;
+
+  @IsArray()
+  @IsUUID('4', { each: true })
+  @IsOptional()
+  productIds?: string[];
+
+  @IsArray()
+  @IsUUID('4', { each: true })
+  @IsOptional()
+  categoryIds?: string[];
+
+  @IsNumber()
+  @Min(0)
+  @IsOptional()
+  minAmount?: number;
+
+  @IsNumber()
+  @Min(0)
+  @IsOptional()
+  maxAmount?: number;
+
+  @IsBoolean()
+  @IsOptional()
+  isActive?: boolean;
+}
+
+export class UpdateSchemeDto {
+  @IsString()
+  @MaxLength(100)
+  @IsOptional()
+  name?: string;
+
+  @IsString()
+  @IsOptional()
+  description?: string;
+
+  @IsEnum(SchemeType)
+  @IsOptional()
+  type?: SchemeType;
+
+  @IsNumber()
+  @Min(0)
+  @Max(100)
+  @IsOptional()
+  rate?: number;
+
+  @IsNumber()
+  @Min(0)
+  @IsOptional()
+  fixedAmount?: number;
+
+  @IsArray()
+  @IsOptional()
+  tiers?: TierDto[];
+
+  @IsEnum(AppliesTo)
+  @IsOptional()
+  appliesTo?: AppliesTo;
+
+  @IsArray()
+  @IsUUID('4', { each: true })
+  @IsOptional()
+  productIds?: string[];
+
+  @IsArray()
+  @IsUUID('4', { each: true })
+  @IsOptional()
+  categoryIds?: string[];
+
+  @IsNumber()
+  @Min(0)
+  @IsOptional()
+  minAmount?: number;
+
+  @IsNumber()
+  @Min(0)
+  @IsOptional()
+  maxAmount?: number;
+
+  @IsBoolean()
+  @IsOptional()
+  isActive?: boolean;
+}
+
+export class SchemeResponseDto {
+  id: string;
+  tenantId: string;
+  name: string;
+  description: string | null;
+  type: SchemeType;
+  rate: number;
+  fixedAmount: number;
+  tiers: TierDto[];
+  appliesTo: AppliesTo;
+  productIds: string[];
+  categoryIds: string[];
+  minAmount: number;
+  maxAmount: number | null;
+  isActive: boolean;
+  createdAt: Date;
+  updatedAt: Date;
+  createdBy: string | null;
+  assignmentsCount?: number;
+}
+
+export class SchemeListQueryDto {
+  @IsEnum(SchemeType)
+  @IsOptional()
+  type?: SchemeType;
+
+  @IsBoolean()
+  @IsOptional()
+  isActive?: boolean;
+
+  @IsString()
+  @IsOptional()
+  search?: string;
+
+  @IsOptional()
+  page?: number;
+
+  @IsOptional()
+  limit?: number;
+}
+
+export class PaginatedSchemesDto {
+  items: SchemeResponseDto[];
+  total: number;
+  page: number;
+  limit: number;
+  totalPages: number;
+}
diff --git a/src/modules/commissions/entities/commission-assignment.entity.ts b/src/modules/commissions/entities/commission-assignment.entity.ts
new file mode 100644
index 0000000..4c0c868
--- /dev/null
+++ b/src/modules/commissions/entities/commission-assignment.entity.ts
@@ -0,0 +1,46 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+  ManyToOne,
+  JoinColumn,
+} from 'typeorm';
+import { CommissionSchemeEntity } from './commission-scheme.entity';
+
+@Entity({ schema: 'commissions', name: 'assignments' })
+export class CommissionAssignmentEntity {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Column({ name: 'tenant_id', type: 'uuid' })
+  tenantId: string;
+
+  @Column({ name: 'user_id', type: 'uuid' })
+  userId: string;
+
+  @Column({ name: 'scheme_id', type: 'uuid' })
+  schemeId: string;
+
+  @Column({ name: 'starts_at', type: 'timestamptz', default: () => 'NOW()' })
+  startsAt: Date;
+
+  @Column({ name: 'ends_at', type: 'timestamptz', nullable: true })
+  endsAt: Date;
+
+  @Column({ name: 'custom_rate', type: 'decimal', precision: 5, scale: 2, nullable: true })
+  customRate: number;
+
+  @Column({ name: 'is_active', default: true })
+  isActive: boolean;
+
+  @CreateDateColumn({ name: 'created_at', type: 'timestamptz' })
+  createdAt: Date;
+
+  @Column({ name: 'created_by', type: 'uuid', nullable: true })
+  createdBy: string;
+
+  @ManyToOne(() => CommissionSchemeEntity, (scheme) => scheme.assignments)
+  @JoinColumn({ name: 'scheme_id' })
+  scheme: CommissionSchemeEntity;
+}
diff --git a/src/modules/commissions/entities/commission-entry.entity.ts b/src/modules/commissions/entities/commission-entry.entity.ts
new file mode 100644
index 0000000..4ab020c
--- /dev/null
+++ b/src/modules/commissions/entities/commission-entry.entity.ts
@@ -0,0 +1,103 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+  UpdateDateColumn,
+  ManyToOne,
+  JoinColumn,
+} from 'typeorm';
+import { CommissionSchemeEntity } from './commission-scheme.entity';
+import { CommissionAssignmentEntity } from './commission-assignment.entity';
+import { CommissionPeriodEntity } from './commission-period.entity';
+
+export enum EntryStatus {
+  PENDING = 'pending',
+  APPROVED = 'approved',
+  REJECTED = 'rejected',
+  PAID = 'paid',
+  CANCELLED = 'cancelled',
+}
+
+@Entity({ schema: 'commissions', name: 'entries' })
+export class CommissionEntryEntity {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Column({ name: 'tenant_id', type: 'uuid' })
+  tenantId: string;
+
+  @Column({ name: 'user_id', type: 'uuid' })
+  userId: string;
+
+  @Column({ name: 'scheme_id', type: 'uuid' })
+  schemeId: string;
+
+  @Column({ name: 'assignment_id', type: 'uuid', nullable: true })
+  assignmentId: string;
+
+  @Column({ name: 'reference_type', length: 50 })
+  referenceType: string;
+
+  @Column({ name: 'reference_id', type: 'uuid' })
+  referenceId: string;
+
+  @Column({ name: 'base_amount', type: 'decimal', precision: 15, scale: 2 })
+  baseAmount: number;
+
+  @Column({ name: 'rate_applied', type: 'decimal', precision: 5, scale: 2 })
+  rateApplied: number;
+
+  @Column({ name: 'commission_amount', type: 'decimal', precision: 15, scale: 2 })
+  commissionAmount: number;
+
+  @Column({ length: 3, default: 'USD' })
+  currency: string;
+
+  @Column({
+    type: 'enum',
+    enum: EntryStatus,
+    enumName: 'entry_status',
+    default: EntryStatus.PENDING,
+  })
+  status: EntryStatus;
+
+  @Column({ name: 'period_id', type: 'uuid', nullable: true })
+  periodId: string;
+
+  @Column({ name: 'paid_at', type: 'timestamptz', nullable: true })
+  paidAt: Date;
+
+  @Column({ name: 'payment_reference', length: 255, nullable: true })
+  paymentReference: string;
+
+  @Column({ type: 'text', nullable: true })
+  notes: string;
+
+  @Column({ type: 'jsonb', default: {} })
+  metadata: Record<string, any>;
+
+  @CreateDateColumn({ name: 'created_at', type: 'timestamptz' })
+  createdAt: Date;
+
+  @UpdateDateColumn({ name: 'updated_at', type: 'timestamptz' })
+  updatedAt: Date;
+
+  @Column({ name: 'approved_by', type: 'uuid', nullable: true })
+  approvedBy: string;
+
+  @Column({ name: 'approved_at', type: 'timestamptz', nullable: true })
+  approvedAt: Date;
+
+  @ManyToOne(() => CommissionSchemeEntity, (scheme) => scheme.entries)
+  @JoinColumn({ name: 'scheme_id' })
+  scheme: CommissionSchemeEntity;
+
+  @ManyToOne(() => CommissionAssignmentEntity)
+  @JoinColumn({ name: 'assignment_id' })
+  assignment: CommissionAssignmentEntity;
+
+  @ManyToOne(() => CommissionPeriodEntity, (period) => period.entries)
+  @JoinColumn({ name: 'period_id' })
+  period: CommissionPeriodEntity;
+}
diff --git a/src/modules/commissions/entities/commission-period.entity.ts b/src/modules/commissions/entities/commission-period.entity.ts
new file mode 100644
index 0000000..b2a06af
--- /dev/null
+++ b/src/modules/commissions/entities/commission-period.entity.ts
@@ -0,0 +1,76 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+  OneToMany,
+} from 'typeorm';
+
+export enum PeriodStatus {
+  OPEN = 'open',
+  CLOSED = 'closed',
+  PROCESSING = 'processing',
+  PAID = 'paid',
+}
+
+@Entity({ schema: 'commissions', name: 'periods' })
+export class CommissionPeriodEntity {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Column({ name: 'tenant_id', type: 'uuid' })
+  tenantId: string;
+
+  @Column({ length: 100 })
+  name: string;
+
+  @Column({ name: 'starts_at', type: 'timestamptz' })
+  startsAt: Date;
+
+  @Column({ name: 'ends_at', type: 'timestamptz' })
+  endsAt: Date;
+
+  @Column({ name: 'total_entries', type: 'int', default: 0 })
+  totalEntries: number;
+
+  @Column({ name: 'total_amount', type: 'decimal', precision: 15, scale: 2, default: 0 })
+  totalAmount: number;
+
+  @Column({ length: 3, default: 'USD' })
+  currency: string;
+
+  @Column({
+    type: 'enum',
+    enum: PeriodStatus,
+    enumName: 'period_status',
+    default: PeriodStatus.OPEN,
+  })
+  status: PeriodStatus;
+
+  @Column({ name: 'closed_at', type: 'timestamptz', nullable: true })
+  closedAt: Date;
+
+  @Column({ name: 'closed_by', type: 'uuid', nullable: true })
+  closedBy: string;
+
+  @Column({ name: 'paid_at', type: 'timestamptz', nullable: true })
+  paidAt: Date;
+
+  @Column({ name: 'paid_by', type: 'uuid', nullable: true })
+  paidBy: string;
+
+  @Column({ name: 'payment_reference', length: 255, nullable: true })
+  paymentReference: string | null;
+
+  @Column({ name: 'payment_notes', type: 'text', nullable: true })
+  paymentNotes: string | null;
+
+  @CreateDateColumn({ name: 'created_at', type: 'timestamptz' })
+  createdAt: Date;
+
+  @Column({ name: 'created_by', type: 'uuid', nullable: true })
+  createdBy: string;
+
+  @OneToMany('CommissionEntryEntity', 'period')
+  entries: any[];
+}
diff --git a/src/modules/commissions/entities/commission-scheme.entity.ts b/src/modules/commissions/entities/commission-scheme.entity.ts
new file mode 100644
index 0000000..b479618
--- /dev/null
+++ b/src/modules/commissions/entities/commission-scheme.entity.ts
@@ -0,0 +1,94 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+  UpdateDateColumn,
+  OneToMany,
+} from 'typeorm';
+
+export enum SchemeType {
+  PERCENTAGE = 'percentage',
+  FIXED = 'fixed',
+  TIERED = 'tiered',
+}
+
+export enum AppliesTo {
+  ALL = 'all',
+  PRODUCTS = 'products',
+  CATEGORIES = 'categories',
+}
+
+@Entity({ schema: 'commissions', name: 'schemes' })
+export class CommissionSchemeEntity {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Column({ name: 'tenant_id', type: 'uuid' })
+  tenantId: string;
+
+  @Column({ length: 100 })
+  name: string;
+
+  @Column({ type: 'text', nullable: true })
+  description: string;
+
+  @Column({
+    type: 'enum',
+    enum: SchemeType,
+    enumName: 'scheme_type',
+    default: SchemeType.PERCENTAGE,
+  })
+  type: SchemeType;
+
+  @Column({ type: 'decimal', precision: 5, scale: 2, default: 0 })
+  rate: number;
+
+  @Column({ name: 'fixed_amount', type: 'decimal', precision: 15, scale: 2, default: 0 })
+  fixedAmount: number;
+
+  @Column({ type: 'jsonb', default: [] })
+  tiers: any[];
+
+  @Column({
+    name: 'applies_to',
+    type: 'enum',
+    enum: AppliesTo,
+    enumName: 'applies_to',
+    default: AppliesTo.ALL,
+  })
+  appliesTo: AppliesTo;
+
+  @Column({ name: 'product_ids', type: 'uuid', array: true, default: [] })
+  productIds: string[];
+
+  @Column({ name: 'category_ids', type: 'uuid', array: true, default: [] })
+  categoryIds: string[];
+
+  @Column({ name: 'min_amount', type: 'decimal', precision: 15, scale: 2, default: 0 })
+  minAmount: number;
+
+  @Column({ name: 'max_amount', type: 'decimal', precision: 15, scale: 2, nullable: true })
+  maxAmount: number;
+
+  @Column({ name: 'is_active', default: true })
+  isActive: boolean;
+
+  @CreateDateColumn({ name: 'created_at', type: 'timestamptz' })
+  createdAt: Date;
+
+  @UpdateDateColumn({ name: 'updated_at', type: 'timestamptz' })
+  updatedAt: Date;
+
+  @Column({ name: 'created_by', type: 'uuid', nullable: true })
+  createdBy: string;
+
+  @Column({ name: 'deleted_at', type: 'timestamptz', nullable: true })
+  deletedAt: Date;
+
+  @OneToMany('CommissionAssignmentEntity', 'scheme')
+  assignments: any[];
+
+  @OneToMany('CommissionEntryEntity', 'scheme')
+  entries: any[];
+}
diff --git a/src/modules/commissions/entities/index.ts b/src/modules/commissions/entities/index.ts
new file mode 100644
index 0000000..6915eb6
--- /dev/null
+++ b/src/modules/commissions/entities/index.ts
@@ -0,0 +1,4 @@
+export * from './commission-scheme.entity';
+export * from './commission-assignment.entity';
+export * from './commission-period.entity';
+export * from './commission-entry.entity';
diff --git a/src/modules/commissions/index.ts b/src/modules/commissions/index.ts
new file mode 100644
index 0000000..095440d
--- /dev/null
+++ b/src/modules/commissions/index.ts
@@ -0,0 +1,5 @@
+export * from './commissions.module';
+export * from './entities';
+export * from './dto';
+export * from './services';
+export * from './controllers';
diff --git a/src/modules/commissions/services/assignments.service.ts b/src/modules/commissions/services/assignments.service.ts
new file mode 100644
index 0000000..40d12b4
--- /dev/null
+++ b/src/modules/commissions/services/assignments.service.ts
@@ -0,0 +1,172 @@
+import { Injectable, NotFoundException, BadRequestException, Logger } from '@nestjs/common';
+import { InjectRepository } from '@nestjs/typeorm';
+import { Repository } from 'typeorm';
+
+import { CommissionAssignmentEntity, CommissionSchemeEntity } from '../entities';
+import {
+  CreateAssignmentDto,
+  UpdateAssignmentDto,
+  AssignmentResponseDto,
+  AssignmentListQueryDto,
+  PaginatedAssignmentsDto,
+} from '../dto';
+
+@Injectable()
+export class AssignmentsService {
+  private readonly logger = new Logger(AssignmentsService.name);
+
+  constructor(
+    @InjectRepository(CommissionAssignmentEntity)
+    private readonly assignmentRepo: Repository<CommissionAssignmentEntity>,
+    @InjectRepository(CommissionSchemeEntity)
+    private readonly schemeRepo: Repository<CommissionSchemeEntity>,
+  ) {}
+
+  async create(tenantId: string, userId: string, dto: CreateAssignmentDto): Promise<AssignmentResponseDto> {
+    // Verify scheme exists
+    const scheme = await this.schemeRepo.findOne({
+      where: { id: dto.schemeId, tenantId, deletedAt: null as any },
+    });
+
+    if (!scheme) {
+      throw new NotFoundException('Commission scheme not found');
+    }
+
+    const assignment = this.assignmentRepo.create({
+      tenantId,
+      userId: dto.userId,
+      schemeId: dto.schemeId,
+      startsAt: dto.startsAt ? new Date(dto.startsAt) : new Date(),
+      endsAt: dto.endsAt ? new Date(dto.endsAt) : undefined,
+      customRate: dto.customRate,
+      isActive: dto.isActive ?? true,
+      createdBy: userId,
+    });
+
+    const saved = await this.assignmentRepo.save(assignment);
+    this.logger.log(`Commission assignment created: ${saved.id} for user ${dto.userId}`);
+
+    return this.toResponse(saved);
+  }
+
+  async findAll(tenantId: string, query: AssignmentListQueryDto): Promise<PaginatedAssignmentsDto> {
+    const page = query.page || 1;
+    const limit = Math.min(query.limit || 20, 100);
+    const skip = (page - 1) * limit;
+
+    const qb = this.assignmentRepo
+      .createQueryBuilder('a')
+      .leftJoinAndSelect('a.scheme', 'scheme')
+      .where('a.tenant_id = :tenantId', { tenantId });
+
+    if (query.userId) {
+      qb.andWhere('a.user_id = :userId', { userId: query.userId });
+    }
+
+    if (query.schemeId) {
+      qb.andWhere('a.scheme_id = :schemeId', { schemeId: query.schemeId });
+    }
+
+    if (query.isActive !== undefined) {
+      qb.andWhere('a.is_active = :isActive', { isActive: query.isActive });
+    }
+
+    qb.orderBy('a.created_at', 'DESC').skip(skip).take(limit);
+
+    const [items, total] = await qb.getManyAndCount();
+
+    return {
+      items: items.map((a) => this.toResponse(a)),
+      total,
+      page,
+      limit,
+      totalPages: Math.ceil(total / limit),
+    };
+  }
+
+  async findOne(tenantId: string, assignmentId: string): Promise<AssignmentResponseDto> {
+    const assignment = await this.assignmentRepo.findOne({
+      where: { id: assignmentId, tenantId },
+      relations: ['scheme'],
+    });
+
+    if (!assignment) {
+      throw new NotFoundException('Commission assignment not found');
+    }
+
+    return this.toResponse(assignment);
+  }
+
+  async update(
+    tenantId: string,
+    assignmentId: string,
+    dto: UpdateAssignmentDto,
+  ): Promise<AssignmentResponseDto> {
+    const assignment = await this.assignmentRepo.findOne({
+      where: { id: assignmentId, tenantId },
+    });
+
+    if (!assignment) {
+      throw new NotFoundException('Commission assignment not found');
+    }
+
+    Object.assign(assignment, {
+      startsAt: dto.startsAt ? new Date(dto.startsAt) : assignment.startsAt,
+      endsAt: dto.endsAt ? new Date(dto.endsAt) : assignment.endsAt,
+      customRate: dto.customRate ?? assignment.customRate,
+      isActive: dto.isActive ?? assignment.isActive,
+    });
+
+    const saved = await this.assignmentRepo.save(assignment);
+    this.logger.log(`Commission assignment updated: ${saved.id}`);
+
+    return this.toResponse(saved);
+  }
+
+  async remove(tenantId: string, assignmentId: string): Promise<void> {
+    const assignment = await this.assignmentRepo.findOne({
+      where: { id: assignmentId, tenantId },
+    });
+
+    if (!assignment) {
+      throw new NotFoundException('Commission assignment not found');
+    }
+
+    await this.assignmentRepo.remove(assignment);
+    this.logger.log(`Commission assignment deleted: ${assignmentId}`);
+  }
+
+  async findActiveForUser(tenantId: string, userId: string): Promise<AssignmentResponseDto[]> {
+    const assignments = await this.assignmentRepo.find({
+      where: {
+        tenantId,
+        userId,
+        isActive: true,
+      },
+      relations: ['scheme'],
+    });
+
+    return assignments
+      .filter((a) => {
+        const now = new Date();
+        return a.startsAt <= now && (!a.endsAt || a.endsAt > now);
+      })
+      .map((a) => this.toResponse(a));
+  }
+
+  private toResponse(assignment: CommissionAssignmentEntity): AssignmentResponseDto {
+    return {
+      id: assignment.id,
+      tenantId: assignment.tenantId,
+      userId: assignment.userId,
+      schemeId: assignment.schemeId,
+      startsAt: assignment.startsAt,
+      endsAt: assignment.endsAt,
+      customRate: assignment.customRate ? Number(assignment.customRate) : null,
+      isActive: assignment.isActive,
+      createdAt: assignment.createdAt,
+      createdBy: assignment.createdBy,
+      scheme: assignment.scheme,
+    };
+  }
+}
diff --git a/src/modules/commissions/services/commissions-dashboard.service.ts b/src/modules/commissions/services/commissions-dashboard.service.ts
new file mode 100644
index 0000000..9a560cf
--- /dev/null
+++ b/src/modules/commissions/services/commissions-dashboard.service.ts
@@ -0,0 +1,183 @@
+import { Injectable, Logger } from '@nestjs/common';
+import { InjectRepository } from '@nestjs/typeorm';
+import { Repository, DataSource } from 'typeorm';
+
+import {
+  CommissionSchemeEntity,
+  CommissionAssignmentEntity,
+  CommissionEntryEntity,
+  CommissionPeriodEntity,
+  EntryStatus,
+  PeriodStatus,
+} from '../entities';
+import {
+  CommissionsDashboardDto,
+  UserEarningsDto,
+  EntriesByStatusDto,
+  EntriesBySchemeDto,
+  EntriesByUserDto,
+} from '../dto';
+
+@Injectable()
+export class CommissionsDashboardService {
+  private readonly logger = new Logger(CommissionsDashboardService.name);
+
+  constructor(
+    @InjectRepository(CommissionSchemeEntity)
+    private readonly schemeRepo: Repository<CommissionSchemeEntity>,
+    @InjectRepository(CommissionAssignmentEntity)
+    private readonly assignmentRepo: Repository<CommissionAssignmentEntity>,
+    @InjectRepository(CommissionEntryEntity)
+    private readonly entryRepo: Repository<CommissionEntryEntity>,
+    @InjectRepository(CommissionPeriodEntity)
+    private readonly periodRepo: Repository<CommissionPeriodEntity>,
+    private readonly dataSource: DataSource,
+  ) {}
+
+  async getDashboardSummary(tenantId: string): Promise<CommissionsDashboardDto> {
+    // Total schemes
+    const totalSchemes = await this.schemeRepo.count({
+      where: { tenantId, isActive: true, deletedAt: null as any },
+    });
+
+    // Total active assignments
+    const totalActiveAssignments = await this.assignmentRepo.count({
+      where: { tenantId, isActive: true },
+    });
+
+    // Entries by status
+    const entriesStats = await this.entryRepo
+      .createQueryBuilder('e')
+      .select('e.status', 'status')
+      .addSelect('COUNT(*)::int', 'count')
+      .addSelect('COALESCE(SUM(e.commission_amount), 0)', 'total')
+      .where('e.tenant_id = :tenantId', { tenantId })
+      .groupBy('e.status')
+      .getRawMany();
+
+    const statsMap = new Map(entriesStats.map((s) => [s.status, s]));
+
+    const pending = statsMap.get(EntryStatus.PENDING) || { count: 0, total: 0 };
+    const approved = statsMap.get(EntryStatus.APPROVED) || { count: 0, total: 0 };
+    const paid = statsMap.get(EntryStatus.PAID) || { count: 0, total: 0 };
+
+    // Current period
+    const currentPeriod = await this.periodRepo.findOne({
+      where: { tenantId, status: PeriodStatus.OPEN },
+      order: { startsAt: 'DESC' },
+    });
+
+    return {
+      totalSchemes,
+      totalActiveAssignments,
+      pendingCommissions: pending.count,
+      pendingAmount: Number(pending.total),
+      approvedAmount: Number(approved.total),
+      paidAmount: Number(paid.total),
+      currentPeriod: currentPeriod?.name || null,
+      currency: 'USD',
+    };
+  }
+
+  async getUserEarnings(
+    tenantId: string,
+    userId: string,
+    startDate?: Date,
+    endDate?: Date,
+  ): Promise<UserEarningsDto> {
+    const result = await this.dataSource.query(
+      `SELECT * FROM commissions.get_user_earnings($1, $2, $3, $4)`,
+      [userId, tenantId, startDate || null, endDate || null],
+    );
+
+    const earnings = result[0] || {
+      total_pending: 0,
+      total_approved: 0,
+      total_paid: 0,
+      total_entries: 0,
+      currency: 'USD',
+    };
+
+    return {
+      totalPending: Number(earnings.total_pending),
+      totalApproved: Number(earnings.total_approved),
+      totalPaid: Number(earnings.total_paid),
+      totalEntries: Number(earnings.total_entries),
+      currency: earnings.currency,
+    };
+  }
+
+  async getEntriesByStatus(tenantId: string): Promise<EntriesByStatusDto[]> {
+    const result = await this.entryRepo
+      .createQueryBuilder('e')
+      .select('e.status', 'status')
+      .addSelect('COUNT(*)::int', 'count')
+      .addSelect('COALESCE(SUM(e.commission_amount), 0)', 'totalAmount')
+      .where('e.tenant_id = :tenantId', { tenantId })
+      .groupBy('e.status')
+      .getRawMany();
+
+    const total = result.reduce((sum, r) => sum + r.count, 0);
+
+    return result.map((r) => ({
+      status: r.status,
+      count: r.count,
+      totalAmount: Number(r.totalAmount),
+      percentage: total > 0 ? Math.round((r.count / total) * 100) : 0,
+    }));
+  }
+
+  async getEntriesByScheme(tenantId: string): Promise<EntriesBySchemeDto[]> {
+    const result = await this.entryRepo
+      .createQueryBuilder('e')
+      .innerJoin('e.scheme', 's')
+      .select('e.scheme_id', 'schemeId')
+      .addSelect('s.name', 'schemeName')
+      .addSelect('COUNT(*)::int', 'count')
+      .addSelect('COALESCE(SUM(e.commission_amount), 0)', 'totalAmount')
+      .where('e.tenant_id = :tenantId', { tenantId })
+      .groupBy('e.scheme_id')
+      .addGroupBy('s.name')
+      .getRawMany();
+
+    const total = result.reduce((sum, r) => sum + r.count, 0);
+
+    return result.map((r) => ({
+      schemeId: r.schemeId,
+      schemeName: r.schemeName,
+      count: r.count,
+      totalAmount: Number(r.totalAmount),
+      percentage: total > 0 ? Math.round((r.count / total) * 100) : 0,
+    }));
+  }
+
+  async getEntriesByUser(tenantId: string): Promise<EntriesByUserDto[]> {
+    const result = await this.dataSource.query(`
+      SELECT
+        e.user_id as "userId",
+        COALESCE(u.first_name || ' ' || u.last_name, u.email) as "userName",
+        COUNT(*)::int as count,
+        COALESCE(SUM(e.commission_amount), 0) as "totalAmount"
+      FROM commissions.entries e
+      LEFT JOIN users.users u ON e.user_id = u.id
+      WHERE e.tenant_id = $1
+      GROUP BY e.user_id, u.first_name, u.last_name, u.email
+      ORDER BY "totalAmount" DESC
+    `, [tenantId]);
+
+    const total = result.reduce((sum: number, r: any) => sum + r.count, 0);
+
+    return result.map((r: any) => ({
+      userId: r.userId,
+      userName: r.userName,
+      count: r.count,
+      totalAmount: Number(r.totalAmount),
+      percentage: total > 0 ? Math.round((r.count / total) * 100) : 0,
+    }));
+  }
+
+  async getTopEarners(tenantId: string, limit: number = 10): Promise<EntriesByUserDto[]> {
+    const users = await this.getEntriesByUser(tenantId);
+    return users.slice(0, limit);
+  }
+}
diff --git a/src/modules/commissions/services/entries.service.ts b/src/modules/commissions/services/entries.service.ts
new file mode 100644
index 0000000..cb6ef36
--- /dev/null
+++ b/src/modules/commissions/services/entries.service.ts
@@ -0,0 +1,288 @@
+import { Injectable, NotFoundException, BadRequestException, Logger } from '@nestjs/common';
+import { InjectRepository } from '@nestjs/typeorm';
+import { Repository, DataSource } from 'typeorm';
+
+import { CommissionEntryEntity, EntryStatus } from '../entities';
+import {
+  CreateEntryDto,
+  UpdateEntryDto,
+  ApproveEntryDto,
+  RejectEntryDto,
+  EntryResponseDto,
+  EntryListQueryDto,
+  PaginatedEntriesDto,
+  CalculateCommissionDto,
+  CalculateCommissionResponseDto,
+} from '../dto';
+
+@Injectable()
+export class EntriesService {
+  private readonly logger = new Logger(EntriesService.name);
+
+  constructor(
+    @InjectRepository(CommissionEntryEntity)
+    private readonly entryRepo: Repository<CommissionEntryEntity>,
+    private readonly dataSource: DataSource,
+  ) {}
+
+  async create(tenantId: string, userId: string, dto: CreateEntryDto): Promise<EntryResponseDto> {
+    // Calculate commission using database function
+    const calcResult = await this.dataSource.query(
+      `SELECT * FROM commissions.calculate_commission($1, $2, $3, $4)`,
+      [dto.schemeId, dto.userId, dto.baseAmount, tenantId],
+    );
+
+    const { rate_applied, commission_amount } = calcResult[0] || { rate_applied: 0, commission_amount: 0 };
+
+    if (commission_amount === 0) {
+      throw new BadRequestException('Commission calculation resulted in zero amount. Check scheme configuration.');
+    }
+
+    const entry = this.entryRepo.create({
+      tenantId,
+      userId: dto.userId,
+      schemeId: dto.schemeId,
+      assignmentId: dto.assignmentId,
+      referenceType: dto.referenceType,
+      referenceId: dto.referenceId,
+      baseAmount: dto.baseAmount,
+      rateApplied: rate_applied,
+      commissionAmount: commission_amount,
+      currency: dto.currency ?? 'USD',
+      notes: dto.notes,
+      metadata: dto.metadata ?? {},
+    });
+
+    const saved = await this.entryRepo.save(entry);
+    this.logger.log(`Commission entry created: ${saved.id} for user ${dto.userId}`);
+
+    return this.toResponse(saved);
+  }
+
+  async findAll(tenantId: string, query: EntryListQueryDto): Promise<PaginatedEntriesDto> {
+    const page = query.page || 1;
+    const limit = Math.min(query.limit || 20, 100);
+    const skip = (page - 1) * limit;
+
+    const qb = this.entryRepo
+      .createQueryBuilder('e')
+      .leftJoinAndSelect('e.scheme', 'scheme')
+      .leftJoinAndSelect('e.period', 'period')
+      .where('e.tenant_id = :tenantId', { tenantId });
+
+    if (query.userId) {
+      qb.andWhere('e.user_id = :userId', { userId: query.userId });
+    }
+
+    if (query.schemeId) {
+      qb.andWhere('e.scheme_id = :schemeId', { schemeId: query.schemeId });
+    }
+
+    if (query.periodId) {
+      qb.andWhere('e.period_id = :periodId', { periodId: query.periodId });
+    }
+
+    if (query.status) {
+      qb.andWhere('e.status = :status', { status: query.status });
+    }
+
+    if (query.referenceType) {
+      qb.andWhere('e.reference_type = :referenceType', { referenceType: query.referenceType });
+    }
+
+    qb.orderBy('e.created_at', 'DESC').skip(skip).take(limit);
+
+    const [items, total] = await qb.getManyAndCount();
+
+    return {
+      items: items.map((e) => this.toResponse(e)),
+      total,
+      page,
+      limit,
+      totalPages: Math.ceil(total / limit),
+    };
+  }
+
+  async findOne(tenantId: string, entryId: string): Promise<EntryResponseDto> {
+    const entry = await this.entryRepo.findOne({
+      where: { id: entryId, tenantId },
+      relations: ['scheme', 'period'],
+    });
+
+    if (!entry) {
+      throw new NotFoundException('Commission entry not found');
+    }
+
+    return this.toResponse(entry);
+  }
+
+  async update(
+    tenantId: string,
+    entryId: string,
+    dto: UpdateEntryDto,
+  ): Promise<EntryResponseDto> {
+    const entry = await this.entryRepo.findOne({
+      where: { id: entryId, tenantId },
+    });
+
+    if (!entry) {
+      throw new NotFoundException('Commission entry not found');
+    }
+
+    Object.assign(entry, {
+      status: dto.status ?? entry.status,
+      periodId: dto.periodId ?? entry.periodId,
+      notes: dto.notes ?? entry.notes,
+      metadata: dto.metadata ?? entry.metadata,
+    });
+
+    const saved = await this.entryRepo.save(entry);
+    this.logger.log(`Commission entry updated: ${saved.id}`);
+
+    return this.toResponse(saved);
+  }
+
+  async approve(
+    tenantId: string,
+    entryId: string,
+    approvedBy: string,
+    dto: ApproveEntryDto,
+  ): Promise<EntryResponseDto> {
+    const entry = await this.entryRepo.findOne({
+      where: { id: entryId, tenantId },
+    });
+
+    if (!entry) {
+      throw new NotFoundException('Commission entry not found');
+    }
+
+    if (entry.status !== EntryStatus.PENDING) {
+      throw new BadRequestException('Only pending entries can be approved');
+    }
+
+    entry.status = EntryStatus.APPROVED;
+    entry.approvedBy = approvedBy;
+    entry.approvedAt = new Date();
+    entry.notes = dto.notes ?? entry.notes;
+
+    const saved = await this.entryRepo.save(entry);
+    this.logger.log(`Commission entry approved: ${saved.id}`);
+
+    return this.toResponse(saved);
+  }
+
+  async reject(
+    tenantId: string,
+    entryId: string,
+    rejectedBy: string,
+    dto: RejectEntryDto,
+  ): Promise<EntryResponseDto> {
+    const entry = await this.entryRepo.findOne({
+      where: { id: entryId, tenantId },
+    });
+
+    if (!entry) {
+      throw new NotFoundException('Commission entry not found');
+    }
+
+    if (entry.status !== EntryStatus.PENDING) {
+      throw new BadRequestException('Only pending entries can be rejected');
+    }
+
+    entry.status = EntryStatus.REJECTED;
+    entry.approvedBy = rejectedBy;
+    entry.approvedAt = new Date();
+    entry.notes = dto.notes;
+
+    const saved = await this.entryRepo.save(entry);
+    this.logger.log(`Commission entry rejected: ${saved.id}`);
+
+    return this.toResponse(saved);
+  }
+
+  async calculateCommission(
+    tenantId: string,
+    dto: CalculateCommissionDto,
+  ): Promise<CalculateCommissionResponseDto> {
+    const result = await this.dataSource.query(
+      `SELECT * FROM commissions.calculate_commission($1, $2, $3, $4)`,
+      [dto.schemeId, dto.userId, dto.amount, tenantId],
+    );
+
+    const { rate_applied, commission_amount } = result[0] || { rate_applied: 0, commission_amount: 0 };
+
+    return {
+      rateApplied: Number(rate_applied),
+      commissionAmount: Number(commission_amount),
+    };
+  }
+
+  async markAsPaid(tenantId: string, entryId: string, paymentReference: string): Promise<EntryResponseDto> {
+    const entry = await this.entryRepo.findOne({
+      where: { id: entryId, tenantId },
+    });
+
+    if (!entry) {
+      throw new NotFoundException('Commission entry not found');
+    }
+
+    if (entry.status !== EntryStatus.APPROVED) {
+      throw new BadRequestException('Only approved entries can be marked as paid');
+    }
+
+    entry.status = EntryStatus.PAID;
+    entry.paidAt = new Date();
+    entry.paymentReference = paymentReference;
+
+    const saved = await this.entryRepo.save(entry);
+    this.logger.log(`Commission entry marked as paid: ${saved.id}`);
+
+    return this.toResponse(saved);
+  }
+
+  async bulkApprove(tenantId: string, entryIds: string[], approvedBy: string): Promise<number> {
+    const result = await this.entryRepo
+      .createQueryBuilder()
+      .update()
+      .set({
+        status: EntryStatus.APPROVED,
+        approvedBy,
+        approvedAt: new Date(),
+      })
+      .where('id IN (:...entryIds)', { entryIds })
+      .andWhere('tenant_id = :tenantId', { tenantId })
+      .andWhere('status = :status', { status: EntryStatus.PENDING })
+      .execute();
+
+    this.logger.log(`Bulk approved ${result.affected} commission entries`);
+    return result.affected || 0;
+  }
+
+  private toResponse(entry: CommissionEntryEntity): EntryResponseDto {
+    return {
+      id: entry.id,
+      tenantId: entry.tenantId,
+      userId: entry.userId,
+      schemeId: entry.schemeId,
+      assignmentId: entry.assignmentId,
+      referenceType: entry.referenceType,
+      referenceId: entry.referenceId,
+      baseAmount: Number(entry.baseAmount),
+      rateApplied: Number(entry.rateApplied),
+      commissionAmount: Number(entry.commissionAmount),
+      currency: entry.currency,
+      status: entry.status,
+      periodId: entry.periodId,
+      paidAt: entry.paidAt,
+      paymentReference: entry.paymentReference,
+      notes: entry.notes,
+      metadata: entry.metadata,
+      createdAt: entry.createdAt,
+      updatedAt: entry.updatedAt,
+      approvedBy: entry.approvedBy,
+      approvedAt: entry.approvedAt,
+      scheme: entry.scheme,
+      period: entry.period,
+    };
+  }
+}
diff --git a/src/modules/commissions/services/index.ts b/src/modules/commissions/services/index.ts
new file mode 100644
index 0000000..6d48e80
--- /dev/null
+++ b/src/modules/commissions/services/index.ts
@@ -0,0 +1,5 @@
+export * from './schemes.service';
+export * from './assignments.service';
+export * from './entries.service';
+export * from './periods.service';
+export * from './commissions-dashboard.service';
diff --git a/src/modules/commissions/services/periods.service.ts b/src/modules/commissions/services/periods.service.ts
new file mode 100644
index 0000000..05e019d
--- /dev/null
+++ b/src/modules/commissions/services/periods.service.ts
@@ -0,0 +1,263 @@
+import { Injectable, NotFoundException, BadRequestException, Logger } from '@nestjs/common';
+import { InjectRepository } from '@nestjs/typeorm';
+import { Repository, DataSource } from 'typeorm';
+
+import { CommissionPeriodEntity, PeriodStatus, CommissionEntryEntity, EntryStatus } from '../entities';
+import {
+  CreatePeriodDto,
+  UpdatePeriodDto,
+  ClosePeriodDto,
+  MarkPaidDto,
+  PeriodResponseDto,
+  PeriodListQueryDto,
+  PaginatedPeriodsDto,
+} from '../dto';
+
+@Injectable()
+export class PeriodsService {
+  private readonly logger = new Logger(PeriodsService.name);
+
+  constructor(
+    @InjectRepository(CommissionPeriodEntity)
+    private readonly periodRepo: Repository<CommissionPeriodEntity>,
+    @InjectRepository(CommissionEntryEntity)
+    private readonly entryRepo: Repository<CommissionEntryEntity>,
+    private readonly dataSource: DataSource,
+  ) {}
+
+  async create(tenantId: string, userId: string, dto: CreatePeriodDto): Promise<PeriodResponseDto> {
+    const period = this.periodRepo.create({
+      tenantId,
+      name: dto.name,
+      startsAt: new Date(dto.startsAt),
+      endsAt: new Date(dto.endsAt),
+      currency: dto.currency ?? 'USD',
+      createdBy: userId,
+    });
+
+    const saved = await this.periodRepo.save(period);
+    this.logger.log(`Commission period created: ${saved.id} for tenant ${tenantId}`);
+
+    return this.toResponse(saved);
+  }
+
+  async findAll(tenantId: string, query: PeriodListQueryDto): Promise<PaginatedPeriodsDto> {
+    const page = query.page || 1;
+    const limit = Math.min(query.limit || 20, 100);
+    const skip = (page - 1) * limit;
+
+    const qb = this.periodRepo
+      .createQueryBuilder('p')
+      .where('p.tenant_id = :tenantId', { tenantId });
+
+    if (query.status) {
+      qb.andWhere('p.status = :status', { status: query.status });
+    }
+
+    qb.orderBy('p.starts_at', 'DESC').skip(skip).take(limit);
+
+    const [items, total] = await qb.getManyAndCount();
+
+    return {
+      items: items.map((p) => this.toResponse(p)),
+      total,
+      page,
+      limit,
+      totalPages: Math.ceil(total / limit),
+    };
+  }
+
+  async findOne(tenantId: string, periodId: string): Promise<PeriodResponseDto> {
+    const period = await this.periodRepo.findOne({
+      where: { id: periodId, tenantId },
+    });
+
+    if (!period) {
+      throw new NotFoundException('Commission period not found');
+    }
+
+    return this.toResponse(period);
+  }
+
+  async update(
+    tenantId: string,
+    periodId: string,
+    dto: UpdatePeriodDto,
+  ): Promise<PeriodResponseDto> {
+    const period = await this.periodRepo.findOne({
+      where: { id: periodId, tenantId },
+    });
+
+    if (!period) {
+      throw new NotFoundException('Commission period not found');
+    }
+
+    if (period.status !== PeriodStatus.OPEN) {
+      throw new BadRequestException('Only open periods can be updated');
+    }
+
+    Object.assign(period, {
+      name: dto.name ?? period.name,
+      startsAt: dto.startsAt ? new Date(dto.startsAt) : period.startsAt,
+      endsAt: dto.endsAt ? new Date(dto.endsAt) : period.endsAt,
+    });
+
+    const saved = await this.periodRepo.save(period);
+    this.logger.log(`Commission period updated: ${saved.id}`);
+
+    return this.toResponse(saved);
+  }
+
+  async close(
+    tenantId: string,
+    periodId: string,
+    userId: string,
+    dto: ClosePeriodDto,
+  ): Promise<PeriodResponseDto> {
+    const period = await this.periodRepo.findOne({
+      where: { id: periodId, tenantId },
+    });
+
+    if (!period) {
+      throw new NotFoundException('Commission period not found');
+    }
+
+    if (period.status !== PeriodStatus.OPEN) {
+      throw new BadRequestException('Only open periods can be closed');
+    }
+
+    // Use database function to close period
+    await this.dataSource.query(
+      `SELECT commissions.close_period($1, $2)`,
+      [periodId, userId],
+    );
+
+    // Reload the period
+    const updated = await this.periodRepo.findOne({ where: { id: periodId } });
+    this.logger.log(`Commission period closed: ${periodId}`);
+
+    return this.toResponse(updated!);
+  }
+
+  async markAsPaid(
+    tenantId: string,
+    periodId: string,
+    userId: string,
+    dto: MarkPaidDto,
+  ): Promise<PeriodResponseDto> {
+    const period = await this.periodRepo.findOne({
+      where: { id: periodId, tenantId },
+    });
+
+    if (!period) {
+      throw new NotFoundException('Commission period not found');
+    }
+
+    if (period.status !== PeriodStatus.CLOSED && period.status !== PeriodStatus.PROCESSING) {
+      throw new BadRequestException('Only closed or processing periods can be marked as paid');
+    }
+
+    // Mark all approved entries in this period as paid
+    await this.entryRepo
+      .createQueryBuilder()
+      .update()
+      .set({
+        status: EntryStatus.PAID,
+        paidAt: new Date(),
+        paymentReference: dto.paymentReference,
+      })
+      .where('period_id = :periodId', { periodId })
+      .andWhere('status = :status', { status: EntryStatus.APPROVED })
+      .execute();
+
+    // Update period status
+    period.status = PeriodStatus.PAID;
+    period.paidAt = new Date();
+    period.paidBy = userId;
+    period.paymentReference = dto.paymentReference ?? null;
+    period.paymentNotes = dto.paymentNotes ?? null;
+
+    const saved = await this.periodRepo.save(period);
+    this.logger.log(`Commission period marked as paid: ${periodId}`);
+
+    return this.toResponse(saved);
+  }
+
+  async remove(tenantId: string, periodId: string): Promise<void> {
+    const period = await this.periodRepo.findOne({
+      where: { id: periodId, tenantId },
+    });
+
+    if (!period) {
+      throw new NotFoundException('Commission period not found');
+    }
+
+    if (period.status !== PeriodStatus.OPEN) {
+      throw new BadRequestException('Only open periods can be deleted');
+    }
+
+    // Check if there are entries in this period
+    const entriesCount = await this.entryRepo.count({
+      where: { periodId, tenantId },
+    });
+
+    if (entriesCount > 0) {
+      throw new BadRequestException(`Cannot delete period with ${entriesCount} entries`);
+    }
+
+    await this.periodRepo.remove(period);
+    this.logger.log(`Commission period deleted: ${periodId}`);
+  }
+
+  async getCurrentPeriod(tenantId: string): Promise<PeriodResponseDto | null> {
+    const now = new Date();
+    const period = await this.periodRepo.findOne({
+      where: {
+        tenantId,
+        status: PeriodStatus.OPEN,
+      },
+      order: { startsAt: 'DESC' },
+    });
+
+    return period ? this.toResponse(period) : null;
+  }
+
+  async assignEntriesToPeriod(
+    tenantId: string,
+    periodId: string,
+    entryIds: string[],
+  ): Promise<number> {
+    const result = await this.entryRepo
+      .createQueryBuilder()
+      .update()
+      .set({ periodId })
+      .where('id IN (:...entryIds)', { entryIds })
+      .andWhere('tenant_id = :tenantId', { tenantId })
+      .andWhere('period_id IS NULL')
+      .execute();
+
+    return result.affected || 0;
+  }
+
+  private toResponse(period: CommissionPeriodEntity): PeriodResponseDto {
+    return {
+      id: period.id,
+      tenantId: period.tenantId,
+      name: period.name,
+      startsAt: period.startsAt,
+      endsAt: period.endsAt,
+      totalEntries: period.totalEntries,
+      totalAmount: Number(period.totalAmount),
+      currency: period.currency,
+      status: period.status,
+      closedAt: period.closedAt,
+      closedBy: period.closedBy,
+      paidAt: period.paidAt,
+      paidBy: period.paidBy,
+      paymentReference: period.paymentReference,
+      paymentNotes: period.paymentNotes,
+      createdAt: period.createdAt,
+      createdBy: period.createdBy,
+    };
+  }
+}
diff --git a/src/modules/commissions/services/schemes.service.ts b/src/modules/commissions/services/schemes.service.ts
new file mode 100644
index 0000000..64917e3
--- /dev/null
+++ b/src/modules/commissions/services/schemes.service.ts
@@ -0,0 +1,195 @@
+import { Injectable, NotFoundException, Logger } from '@nestjs/common';
+import { InjectRepository } from '@nestjs/typeorm';
+import { Repository } from 'typeorm';
+
+import { CommissionSchemeEntity } from '../entities';
+import {
+  CreateSchemeDto,
+  UpdateSchemeDto,
+  SchemeResponseDto,
+  SchemeListQueryDto,
+  PaginatedSchemesDto,
+} from '../dto';
+
+@Injectable()
+export class SchemesService {
+  private readonly logger = new Logger(SchemesService.name);
+
+  constructor(
+    @InjectRepository(CommissionSchemeEntity)
+    private readonly schemeRepo: Repository<CommissionSchemeEntity>,
+  ) {}
+
+  async create(tenantId: string, userId: string, dto: CreateSchemeDto): Promise<SchemeResponseDto> {
+    const scheme = this.schemeRepo.create({
+      tenantId,
+      name: dto.name,
+      description: dto.description,
+      type: dto.type,
+      rate: dto.rate ?? 0,
+      fixedAmount: dto.fixedAmount ?? 0,
+      tiers: dto.tiers ?? [],
+      appliesTo: dto.appliesTo,
+      productIds: dto.productIds ?? [],
+      categoryIds: dto.categoryIds ?? [],
+      minAmount: dto.minAmount ?? 0,
+      maxAmount: dto.maxAmount,
+      isActive: dto.isActive ?? true,
+      createdBy: userId,
+    });
+
+    const saved = await this.schemeRepo.save(scheme);
+    this.logger.log(`Commission scheme created: ${saved.id} for tenant ${tenantId}`);
+
+    return this.toResponse(saved);
+  }
+
+  async findAll(tenantId: string, query: SchemeListQueryDto): Promise<PaginatedSchemesDto> {
+    const page = query.page || 1;
+    const limit = Math.min(query.limit || 20, 100);
+    const skip = (page - 1) * limit;
+
+    const qb = this.schemeRepo
+      .createQueryBuilder('s')
+      .where('s.tenant_id = :tenantId', { tenantId })
+      .andWhere('s.deleted_at IS NULL');
+
+    if (query.type) {
+      qb.andWhere('s.type = :type', { type: query.type });
+    }
+
+    if (query.isActive !== undefined) {
+      qb.andWhere('s.is_active = :isActive', { isActive: query.isActive });
+    }
+
+    if (query.search) {
+      qb.andWhere('(s.name ILIKE :search OR s.description ILIKE :search)', {
+        search: `%${query.search}%`,
+      });
+    }
+
+    qb.orderBy('s.created_at', 'DESC').skip(skip).take(limit);
+
+    const [items, total] = await qb.getManyAndCount();
+
+    return {
+      items: items.map((s) => this.toResponse(s)),
+      total,
+      page,
+      limit,
+      totalPages: Math.ceil(total / limit),
+    };
+  }
+
+  async findOne(tenantId: string, schemeId: string): Promise<SchemeResponseDto> {
+    const scheme = await this.schemeRepo.findOne({
+      where: { id: schemeId, tenantId, deletedAt: null as any },
+    });
+
+    if (!scheme) {
+      throw new NotFoundException('Commission scheme not found');
+    }
+
+    return this.toResponse(scheme);
+  }
+
+  async update(
+    tenantId: string,
+    schemeId: string,
+    dto: UpdateSchemeDto,
+  ): Promise<SchemeResponseDto> {
+    const scheme = await this.schemeRepo.findOne({
+      where: { id: schemeId, tenantId, deletedAt: null as any },
+    });
+
+    if (!scheme) {
+      throw new NotFoundException('Commission scheme not found');
+    }
+
+    Object.assign(scheme, {
+      name: dto.name ?? scheme.name,
+      description: dto.description ?? scheme.description,
+      type: dto.type ?? scheme.type,
+      rate: dto.rate ?? scheme.rate,
+      fixedAmount: dto.fixedAmount ?? scheme.fixedAmount,
+      tiers: dto.tiers ?? scheme.tiers,
+      appliesTo: dto.appliesTo ?? scheme.appliesTo,
+      productIds: dto.productIds ?? scheme.productIds,
+      categoryIds: dto.categoryIds ?? scheme.categoryIds,
+      minAmount: dto.minAmount ?? scheme.minAmount,
+      maxAmount: dto.maxAmount ?? scheme.maxAmount,
+      isActive: dto.isActive ?? scheme.isActive,
+    });
+
+    const saved = await this.schemeRepo.save(scheme);
+    this.logger.log(`Commission scheme updated: ${saved.id}`);
+
+    return this.toResponse(saved);
+  }
+
+  async remove(tenantId: string, schemeId: string): Promise<void> {
+    const scheme = await this.schemeRepo.findOne({
+      where: { id: schemeId, tenantId, deletedAt: null as any },
+    });
+
+    if (!scheme) {
+      throw new NotFoundException('Commission scheme not found');
+    }
+
+    scheme.deletedAt = new Date();
+    await this.schemeRepo.save(scheme);
+    this.logger.log(`Commission scheme soft-deleted: ${schemeId}`);
+  }
+
+  async activate(tenantId: string, schemeId: string): Promise<SchemeResponseDto> {
+    const scheme = await this.schemeRepo.findOne({
+      where: { id: schemeId, tenantId, deletedAt: null as any },
+    });
+
+    if (!scheme) {
+      throw new NotFoundException('Commission scheme not found');
+    }
+
+    scheme.isActive = true;
+    const saved = await this.schemeRepo.save(scheme);
+
+    return this.toResponse(saved);
+  }
+
+  async deactivate(tenantId: string, schemeId: string): Promise<SchemeResponseDto> {
+    const scheme = await this.schemeRepo.findOne({
+      where: { id: schemeId, tenantId, deletedAt: null as any },
+    });
+
+    if (!scheme) {
+      throw new NotFoundException('Commission scheme not found');
+    }
+
+    scheme.isActive = false;
+    const saved = await this.schemeRepo.save(scheme);
+
+    return this.toResponse(saved);
+  }
+
+  private toResponse(scheme: CommissionSchemeEntity): SchemeResponseDto {
+    return {
+      id: scheme.id,
+      tenantId: scheme.tenantId,
+      name: scheme.name,
+      description: scheme.description,
+      type: scheme.type,
+      rate: Number(scheme.rate),
+      fixedAmount: Number(scheme.fixedAmount),
+      tiers: scheme.tiers,
+      appliesTo: scheme.appliesTo,
+      productIds: scheme.productIds,
+      categoryIds: scheme.categoryIds,
+      minAmount: Number(scheme.minAmount),
+      maxAmount: scheme.maxAmount ? Number(scheme.maxAmount) : null,
+      isActive: scheme.isActive,
+      createdAt: scheme.createdAt,
+      updatedAt: scheme.updatedAt,
+      createdBy: scheme.createdBy,
+    };
+  }
+}
diff --git a/src/modules/sales/controllers/activities.controller.ts b/src/modules/sales/controllers/activities.controller.ts
new file mode 100644
index 0000000..07fbe9d
--- /dev/null
+++ b/src/modules/sales/controllers/activities.controller.ts
@@ -0,0 +1,92 @@
+import {
+  Controller,
+  Get,
+  Post,
+  Put,
+  Delete,
+  Body,
+  Param,
+  Query,
+  UseGuards,
+  ParseUUIDPipe,
+} from '@nestjs/common';
+import { JwtAuthGuard } from '@modules/auth/guards/jwt-auth.guard';
+import { CurrentUser } from '@modules/auth/decorators/current-user.decorator';
+import { ActivitiesService } from '../services';
+import {
+  CreateActivityDto,
+  UpdateActivityDto,
+  CompleteActivityDto,
+  ActivityListQueryDto,
+  ActivityResponseDto,
+  PaginatedActivitiesDto,
+} from '../dto';
+
+interface RequestUser {
+  id: string;
+  tenant_id: string;
+  email: string;
+  role: string;
+}
+
+@Controller('sales/activities')
+@UseGuards(JwtAuthGuard)
+export class ActivitiesController {
+  constructor(private readonly activitiesService: ActivitiesService) {}
+
+  @Get()
+  async findAll(
+    @CurrentUser() user: RequestUser,
+    @Query() query: ActivityListQueryDto,
+  ): Promise<PaginatedActivitiesDto> {
+    return this.activitiesService.findAll(user.tenant_id, query);
+  }
+
+  @Get('upcoming')
+  async getUpcoming(@CurrentUser() user: RequestUser): Promise<ActivityResponseDto[]> {
+    return this.activitiesService.getUpcoming(user.tenant_id, user.id);
+  }
+
+  @Get(':id')
+  async findOne(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+  ): Promise<ActivityResponseDto> {
+    return this.activitiesService.findOne(user.tenant_id, id);
+  }
+
+  @Post()
+  async create(
+    @CurrentUser() user: RequestUser,
+    @Body() dto: CreateActivityDto,
+  ): Promise<ActivityResponseDto> {
+    return this.activitiesService.create(user.tenant_id, user.id, dto);
+  }
+
+  @Put(':id')
+  async update(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+    @Body() dto: UpdateActivityDto,
+  ): Promise<ActivityResponseDto> {
+    return this.activitiesService.update(user.tenant_id, id, dto);
+  }
+
+  @Post(':id/complete')
+  async complete(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+    @Body() dto: CompleteActivityDto,
+  ): Promise<ActivityResponseDto> {
+    return this.activitiesService.complete(user.tenant_id, id, dto);
+  }
+
+  @Delete(':id')
+  async remove(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+  ): Promise<{ message: string }> {
+    await this.activitiesService.remove(user.tenant_id, id);
+    return { message: 'Activity deleted successfully' };
+  }
+}
diff --git a/src/modules/sales/controllers/dashboard.controller.ts b/src/modules/sales/controllers/dashboard.controller.ts
new file mode 100644
index 0000000..2640db6
--- /dev/null
+++ b/src/modules/sales/controllers/dashboard.controller.ts
@@ -0,0 +1,57 @@
+import { Controller, Get, UseGuards } from '@nestjs/common';
+import { JwtAuthGuard } from '@modules/auth/guards/jwt-auth.guard';
+import { CurrentUser } from '@modules/auth/decorators/current-user.decorator';
+import { SalesDashboardService } from '../services';
+import {
+  SalesDashboardDto,
+  LeadsByStatusDto,
+  LeadsBySourceDto,
+  OpportunitiesByStageDto,
+  ConversionFunnelDto,
+  SalesPerformanceDto,
+} from '../dto';
+
+interface RequestUser {
+  id: string;
+  tenant_id: string;
+  email: string;
+  role: string;
+}
+
+@Controller('sales/dashboard')
+@UseGuards(JwtAuthGuard)
+export class SalesDashboardController {
+  constructor(private readonly dashboardService: SalesDashboardService) {}
+
+  @Get()
+  async getSummary(@CurrentUser() user: RequestUser): Promise<SalesDashboardDto> {
+    return this.dashboardService.getDashboardSummary(user.tenant_id);
+  }
+
+  @Get('leads-by-status')
+  async getLeadsByStatus(@CurrentUser() user: RequestUser): Promise<LeadsByStatusDto[]> {
+    return this.dashboardService.getLeadsByStatus(user.tenant_id);
+  }
+
+  @Get('leads-by-source')
+  async getLeadsBySource(@CurrentUser() user: RequestUser): Promise<LeadsBySourceDto[]> {
+    return this.dashboardService.getLeadsBySource(user.tenant_id);
+  }
+
+  @Get('opportunities-by-stage')
+  async getOpportunitiesByStage(
+    @CurrentUser() user: RequestUser,
+  ): Promise<OpportunitiesByStageDto[]> {
+    return this.dashboardService.getOpportunitiesByStage(user.tenant_id);
+  }
+
+  @Get('conversion-funnel')
+  async getConversionFunnel(@CurrentUser() user: RequestUser): Promise<ConversionFunnelDto[]> {
+    return this.dashboardService.getConversionFunnel(user.tenant_id);
+  }
+
+  @Get('sales-performance')
+  async getSalesPerformance(@CurrentUser() user: RequestUser): Promise<SalesPerformanceDto[]> {
+    return this.dashboardService.getSalesPerformance(user.tenant_id);
+  }
+}
diff --git a/src/modules/sales/controllers/index.ts b/src/modules/sales/controllers/index.ts
new file mode 100644
index 0000000..d553c49
--- /dev/null
+++ b/src/modules/sales/controllers/index.ts
@@ -0,0 +1,5 @@
+export * from './leads.controller';
+export * from './opportunities.controller';
+export * from './activities.controller';
+export * from './pipeline.controller';
+export * from './dashboard.controller';
diff --git a/src/modules/sales/controllers/leads.controller.ts b/src/modules/sales/controllers/leads.controller.ts
new file mode 100644
index 0000000..cd0c7ab
--- /dev/null
+++ b/src/modules/sales/controllers/leads.controller.ts
@@ -0,0 +1,104 @@
+import {
+  Controller,
+  Get,
+  Post,
+  Put,
+  Delete,
+  Body,
+  Param,
+  Query,
+  UseGuards,
+  ParseUUIDPipe,
+} from '@nestjs/common';
+import { JwtAuthGuard } from '@modules/auth/guards/jwt-auth.guard';
+import { CurrentUser } from '@modules/auth/decorators/current-user.decorator';
+import { LeadsService } from '../services';
+import {
+  CreateLeadDto,
+  UpdateLeadDto,
+  ConvertLeadDto,
+  LeadListQueryDto,
+  LeadResponseDto,
+  PaginatedLeadsDto,
+} from '../dto';
+
+interface RequestUser {
+  id: string;
+  tenant_id: string;
+  email: string;
+  role: string;
+}
+
+@Controller('sales/leads')
+@UseGuards(JwtAuthGuard)
+export class LeadsController {
+  constructor(private readonly leadsService: LeadsService) {}
+
+  @Get()
+  async findAll(
+    @CurrentUser() user: RequestUser,
+    @Query() query: LeadListQueryDto,
+  ): Promise<PaginatedLeadsDto> {
+    return this.leadsService.findAll(user.tenant_id, query);
+  }
+
+  @Get(':id')
+  async findOne(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+  ): Promise<LeadResponseDto> {
+    return this.leadsService.findOne(user.tenant_id, id);
+  }
+
+  @Post()
+  async create(
+    @CurrentUser() user: RequestUser,
+    @Body() dto: CreateLeadDto,
+  ): Promise<LeadResponseDto> {
+    return this.leadsService.create(user.tenant_id, user.id, dto);
+  }
+
+  @Put(':id')
+  async update(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+    @Body() dto: UpdateLeadDto,
+  ): Promise<LeadResponseDto> {
+    return this.leadsService.update(user.tenant_id, id, dto);
+  }
+
+  @Delete(':id')
+  async remove(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+  ): Promise<{ message: string }> {
+    await this.leadsService.remove(user.tenant_id, id);
+    return { message: 'Lead deleted successfully' };
+  }
+
+  @Post(':id/convert')
+  async convert(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+    @Body() dto: ConvertLeadDto,
+  ): Promise<{ opportunityId: string }> {
+    return this.leadsService.convert(user.tenant_id, id, dto);
+  }
+
+  @Post(':id/calculate-score')
+  async calculateScore(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+  ): Promise<{ score: number }> {
+    return this.leadsService.calculateScore(user.tenant_id, id);
+  }
+
+  @Put(':id/assign/:userId')
+  async assign(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+    @Param('userId', ParseUUIDPipe) userId: string,
+  ): Promise<LeadResponseDto> {
+    return this.leadsService.assignTo(user.tenant_id, id, userId);
+  }
+}
diff --git a/src/modules/sales/controllers/opportunities.controller.ts b/src/modules/sales/controllers/opportunities.controller.ts
new file mode 100644
index 0000000..4b33a96
--- /dev/null
+++ b/src/modules/sales/controllers/opportunities.controller.ts
@@ -0,0 +1,102 @@
+import {
+  Controller,
+  Get,
+  Post,
+  Put,
+  Delete,
+  Body,
+  Param,
+  Query,
+  UseGuards,
+  ParseUUIDPipe,
+} from '@nestjs/common';
+import { JwtAuthGuard } from '@modules/auth/guards/jwt-auth.guard';
+import { CurrentUser } from '@modules/auth/decorators/current-user.decorator';
+import { OpportunitiesService } from '../services';
+import {
+  CreateOpportunityDto,
+  UpdateOpportunityDto,
+  UpdateOpportunityStageDto,
+  OpportunityListQueryDto,
+  OpportunityResponseDto,
+  PaginatedOpportunitiesDto,
+  PipelineSummaryDto,
+} from '../dto';
+
+interface RequestUser {
+  id: string;
+  tenant_id: string;
+  email: string;
+  role: string;
+}
+
+@Controller('sales/opportunities')
+@UseGuards(JwtAuthGuard)
+export class OpportunitiesController {
+  constructor(private readonly opportunitiesService: OpportunitiesService) {}
+
+  @Get()
+  async findAll(
+    @CurrentUser() user: RequestUser,
+    @Query() query: OpportunityListQueryDto,
+  ): Promise<PaginatedOpportunitiesDto> {
+    return this.opportunitiesService.findAll(user.tenant_id, query);
+  }
+
+  @Get('pipeline-summary')
+  async getPipelineSummary(@CurrentUser() user: RequestUser): Promise<PipelineSummaryDto[]> {
+    return this.opportunitiesService.getPipelineSummary(user.tenant_id);
+  }
+
+  @Get(':id')
+  async findOne(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+  ): Promise<OpportunityResponseDto> {
+    return this.opportunitiesService.findOne(user.tenant_id, id);
+  }
+
+  @Post()
+  async create(
+    @CurrentUser() user: RequestUser,
+    @Body() dto: CreateOpportunityDto,
+  ): Promise<OpportunityResponseDto> {
+    return this.opportunitiesService.create(user.tenant_id, user.id, dto);
+  }
+
+  @Put(':id')
+  async update(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+    @Body() dto: UpdateOpportunityDto,
+  ): Promise<OpportunityResponseDto> {
+    return this.opportunitiesService.update(user.tenant_id, id, dto);
+  }
+
+  @Put(':id/stage')
+  async updateStage(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+    @Body() dto: UpdateOpportunityStageDto,
+  ): Promise<OpportunityResponseDto> {
+    return this.opportunitiesService.updateStage(user.tenant_id, id, dto);
+  }
+
+  @Delete(':id')
+  async remove(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+  ): Promise<{ message: string }> {
+    await this.opportunitiesService.remove(user.tenant_id, id);
+    return { message: 'Opportunity deleted successfully' };
+  }
+
+  @Put(':id/assign/:userId')
+  async assign(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+    @Param('userId', ParseUUIDPipe) userId: string,
+  ): Promise<OpportunityResponseDto> {
+    return this.opportunitiesService.assignTo(user.tenant_id, id, userId);
+  }
+}
diff --git a/src/modules/sales/controllers/pipeline.controller.ts b/src/modules/sales/controllers/pipeline.controller.ts
new file mode 100644
index 0000000..f152392
--- /dev/null
+++ b/src/modules/sales/controllers/pipeline.controller.ts
@@ -0,0 +1,86 @@
+import {
+  Controller,
+  Get,
+  Post,
+  Put,
+  Delete,
+  Body,
+  Param,
+  UseGuards,
+  ParseUUIDPipe,
+} from '@nestjs/common';
+import { JwtAuthGuard } from '@modules/auth/guards/jwt-auth.guard';
+import { CurrentUser } from '@modules/auth/decorators/current-user.decorator';
+import { PipelineService } from '../services';
+import {
+  CreatePipelineStageDto,
+  UpdatePipelineStageDto,
+  ReorderStagesDto,
+  PipelineStageResponseDto,
+} from '../dto';
+
+interface RequestUser {
+  id: string;
+  tenant_id: string;
+  email: string;
+  role: string;
+}
+
+@Controller('sales/pipeline')
+@UseGuards(JwtAuthGuard)
+export class PipelineController {
+  constructor(private readonly pipelineService: PipelineService) {}
+
+  @Get('stages')
+  async findAll(@CurrentUser() user: RequestUser): Promise<PipelineStageResponseDto[]> {
+    return this.pipelineService.findAll(user.tenant_id);
+  }
+
+  @Get('stages/:id')
+  async findOne(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+  ): Promise<PipelineStageResponseDto> {
+    return this.pipelineService.findOne(user.tenant_id, id);
+  }
+
+  @Post('stages')
+  async create(
+    @CurrentUser() user: RequestUser,
+    @Body() dto: CreatePipelineStageDto,
+  ): Promise<PipelineStageResponseDto> {
+    return this.pipelineService.create(user.tenant_id, dto);
+  }
+
+  @Put('stages/:id')
+  async update(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+    @Body() dto: UpdatePipelineStageDto,
+  ): Promise<PipelineStageResponseDto> {
+    return this.pipelineService.update(user.tenant_id, id, dto);
+  }
+
+  @Delete('stages/:id')
+  async remove(
+    @CurrentUser() user: RequestUser,
+    @Param('id', ParseUUIDPipe) id: string,
+  ): Promise<{ message: string }> {
+    await this.pipelineService.remove(user.tenant_id, id);
+    return { message: 'Pipeline stage deleted successfully' };
+  }
+
+  @Post('stages/reorder')
+  async reorder(
+    @CurrentUser() user: RequestUser,
+    @Body() dto: ReorderStagesDto,
+  ): Promise<PipelineStageResponseDto[]> {
+    return this.pipelineService.reorder(user.tenant_id, dto);
+  }
+
+  @Post('initialize-defaults')
+  async initializeDefaults(@CurrentUser() user: RequestUser): Promise<{ message: string }> {
+    await this.pipelineService.initializeDefaults(user.tenant_id);
+    return { message: 'Default pipeline stages initialized' };
+  }
+}
diff --git a/src/modules/sales/dto/activity.dto.ts b/src/modules/sales/dto/activity.dto.ts
new file mode 100644
index 0000000..5b4e227
--- /dev/null
+++ b/src/modules/sales/dto/activity.dto.ts
@@ -0,0 +1,232 @@
+import {
+  IsString,
+  IsOptional,
+  IsEnum,
+  IsInt,
+  IsUUID,
+  IsObject,
+  IsArray,
+  MaxLength,
+  Min,
+  IsBoolean,
+  IsDateString,
+} from 'class-validator';
+import { ActivityType, ActivityStatus } from '../entities';
+
+export class CreateActivityDto {
+  @IsEnum(ActivityType)
+  type: ActivityType;
+
+  @IsString()
+  @MaxLength(255)
+  subject: string;
+
+  @IsString()
+  @IsOptional()
+  description?: string;
+
+  @IsUUID()
+  @IsOptional()
+  leadId?: string;
+
+  @IsUUID()
+  @IsOptional()
+  opportunityId?: string;
+
+  @IsDateString()
+  @IsOptional()
+  dueDate?: string;
+
+  @IsString()
+  @IsOptional()
+  dueTime?: string;
+
+  @IsInt()
+  @Min(0)
+  @IsOptional()
+  durationMinutes?: number;
+
+  @IsUUID()
+  @IsOptional()
+  assignedTo?: string;
+
+  @IsString()
+  @MaxLength(10)
+  @IsOptional()
+  callDirection?: string;
+
+  @IsString()
+  @MaxLength(500)
+  @IsOptional()
+  callRecordingUrl?: string;
+
+  @IsString()
+  @MaxLength(255)
+  @IsOptional()
+  location?: string;
+
+  @IsString()
+  @MaxLength(500)
+  @IsOptional()
+  meetingUrl?: string;
+
+  @IsArray()
+  @IsOptional()
+  attendees?: any[];
+
+  @IsDateString()
+  @IsOptional()
+  reminderAt?: string;
+
+  @IsObject()
+  @IsOptional()
+  customFields?: Record<string, any>;
+}
+
+export class UpdateActivityDto {
+  @IsEnum(ActivityType)
+  @IsOptional()
+  type?: ActivityType;
+
+  @IsEnum(ActivityStatus)
+  @IsOptional()
+  status?: ActivityStatus;
+
+  @IsString()
+  @MaxLength(255)
+  @IsOptional()
+  subject?: string;
+
+  @IsString()
+  @IsOptional()
+  description?: string;
+
+  @IsDateString()
+  @IsOptional()
+  dueDate?: string;
+
+  @IsString()
+  @IsOptional()
+  dueTime?: string;
+
+  @IsInt()
+  @Min(0)
+  @IsOptional()
+  durationMinutes?: number;
+
+  @IsString()
+  @IsOptional()
+  outcome?: string;
+
+  @IsUUID()
+  @IsOptional()
+  assignedTo?: string;
+
+  @IsString()
+  @MaxLength(10)
+  @IsOptional()
+  callDirection?: string;
+
+  @IsString()
+  @MaxLength(500)
+  @IsOptional()
+  callRecordingUrl?: string;
+
+  @IsString()
+  @MaxLength(255)
+  @IsOptional()
+  location?: string;
+
+  @IsString()
+  @MaxLength(500)
+  @IsOptional()
+  meetingUrl?: string;
+
+  @IsArray()
+  @IsOptional()
+  attendees?: any[];
+
+  @IsDateString()
+  @IsOptional()
+  reminderAt?: string;
+
+  @IsBoolean()
+  @IsOptional()
+  reminderSent?: boolean;
+
+  @IsObject()
+  @IsOptional()
+  customFields?: Record<string, any>;
+}
+
+export class CompleteActivityDto {
+  @IsString()
+  @IsOptional()
+  outcome?: string;
+}
+
+export class ActivityResponseDto {
+  id: string;
+  tenantId: string;
+  type: ActivityType;
+  status: ActivityStatus;
+  subject: string;
+  description: string | null;
+  leadId: string | null;
+  opportunityId: string | null;
+  dueDate: Date | null;
+  dueTime: string | null;
+  durationMinutes: number | null;
+  completedAt: Date | null;
+  outcome: string | null;
+  assignedTo: string | null;
+  createdBy: string | null;
+  callDirection: string | null;
+  callRecordingUrl: string | null;
+  location: string | null;
+  meetingUrl: string | null;
+  attendees: any[];
+  reminderAt: Date | null;
+  reminderSent: boolean;
+  customFields: Record<string, any>;
+  createdAt: Date;
+  updatedAt: Date;
+  lead?: any;
+  opportunity?: any;
+}
+
+export class ActivityListQueryDto {
+  @IsEnum(ActivityType)
+  @IsOptional()
+  type?: ActivityType;
+
+  @IsEnum(ActivityStatus)
+  @IsOptional()
+  status?: ActivityStatus;
+
+  @IsUUID()
+  @IsOptional()
+  leadId?: string;
+
+  @IsUUID()
+  @IsOptional()
+  opportunityId?: string;
+
+  @IsUUID()
+  @IsOptional()
+  assignedTo?: string;
+
+  @IsOptional()
+  page?: number;
+
+  @IsOptional()
+  limit?: number;
+}
+
+export class PaginatedActivitiesDto {
+  items: ActivityResponseDto[];
+  total: number;
+  page: number;
+  limit: number;
+  totalPages: number;
+}
diff --git a/src/modules/sales/dto/dashboard.dto.ts b/src/modules/sales/dto/dashboard.dto.ts
new file mode 100644
index 0000000..f20b8ad
--- /dev/null
+++ b/src/modules/sales/dto/dashboard.dto.ts
@@ -0,0 +1,57 @@
+import { OpportunityStage, LeadStatus, LeadSource } from '../entities';
+
+export class SalesDashboardDto {
+  totalLeads: number;
+  totalOpportunities: number;
+  totalPipelineValue: number;
+  wonDeals: number;
+  conversionRate: number;
+  averageDealSize: number;
+  activitiesThisWeek: number;
+  currency: string;
+}
+
+export class LeadsByStatusDto {
+  status: LeadStatus;
+  count: number;
+  percentage: number;
+}
+
+export class LeadsBySourceDto {
+  source: LeadSource;
+  count: number;
+  percentage: number;
+}
+
+export class OpportunitiesByStageDto {
+  stage: OpportunityStage;
+  count: number;
+  totalAmount: number;
+  percentage: number;
+}
+
+export class ConversionFunnelDto {
+  stage: string;
+  count: number;
+  percentage: number;
+  conversionFromPrevious: number;
+}
+
+export class SalesPerformanceDto {
+  userId: string;
+  userName: string;
+  leadsAssigned: number;
+  opportunitiesWon: number;
+  totalRevenue: number;
+  conversionRate: number;
+  activitiesCompleted: number;
+}
+
+export class TimelineActivityDto {
+  date: string;
+  leadsCreated: number;
+  opportunitiesCreated: number;
+  activitiesCompleted: number;
+  dealsWon: number;
+  dealsLost: number;
+}
diff --git a/src/modules/sales/dto/index.ts b/src/modules/sales/dto/index.ts
new file mode 100644
index 0000000..269a80e
--- /dev/null
+++ b/src/modules/sales/dto/index.ts
@@ -0,0 +1,5 @@
+export * from './lead.dto';
+export * from './opportunity.dto';
+export * from './activity.dto';
+export * from './pipeline.dto';
+export * from './dashboard.dto';
diff --git a/src/modules/sales/dto/lead.dto.ts b/src/modules/sales/dto/lead.dto.ts
new file mode 100644
index 0000000..fa6d7b9
--- /dev/null
+++ b/src/modules/sales/dto/lead.dto.ts
@@ -0,0 +1,273 @@
+import {
+  IsString,
+  IsEmail,
+  IsOptional,
+  IsEnum,
+  IsInt,
+  IsUUID,
+  IsObject,
+  MaxLength,
+  Min,
+  Max,
+  IsNumber,
+} from 'class-validator';
+import { LeadStatus, LeadSource } from '../entities';
+
+export class CreateLeadDto {
+  @IsString()
+  @MaxLength(100)
+  firstName: string;
+
+  @IsString()
+  @MaxLength(100)
+  lastName: string;
+
+  @IsEmail()
+  @IsOptional()
+  email?: string;
+
+  @IsString()
+  @MaxLength(50)
+  @IsOptional()
+  phone?: string;
+
+  @IsString()
+  @MaxLength(200)
+  @IsOptional()
+  company?: string;
+
+  @IsString()
+  @MaxLength(150)
+  @IsOptional()
+  jobTitle?: string;
+
+  @IsString()
+  @MaxLength(255)
+  @IsOptional()
+  website?: string;
+
+  @IsEnum(LeadSource)
+  @IsOptional()
+  source?: LeadSource;
+
+  @IsEnum(LeadStatus)
+  @IsOptional()
+  status?: LeadStatus;
+
+  @IsInt()
+  @Min(0)
+  @Max(100)
+  @IsOptional()
+  score?: number;
+
+  @IsUUID()
+  @IsOptional()
+  assignedTo?: string;
+
+  @IsString()
+  @IsOptional()
+  notes?: string;
+
+  @IsString()
+  @MaxLength(255)
+  @IsOptional()
+  addressLine1?: string;
+
+  @IsString()
+  @MaxLength(255)
+  @IsOptional()
+  addressLine2?: string;
+
+  @IsString()
+  @MaxLength(100)
+  @IsOptional()
+  city?: string;
+
+  @IsString()
+  @MaxLength(100)
+  @IsOptional()
+  state?: string;
+
+  @IsString()
+  @MaxLength(20)
+  @IsOptional()
+  postalCode?: string;
+
+  @IsString()
+  @MaxLength(100)
+  @IsOptional()
+  country?: string;
+
+  @IsObject()
+  @IsOptional()
+  customFields?: Record<string, any>;
+}
+
+export class UpdateLeadDto {
+  @IsString()
+  @MaxLength(100)
+  @IsOptional()
+  firstName?: string;
+
+  @IsString()
+  @MaxLength(100)
+  @IsOptional()
+  lastName?: string;
+
+  @IsEmail()
+  @IsOptional()
+  email?: string;
+
+  @IsString()
+  @MaxLength(50)
+  @IsOptional()
+  phone?: string;
+
+  @IsString()
+  @MaxLength(200)
+  @IsOptional()
+  company?: string;
+
+  @IsString()
+  @MaxLength(150)
+  @IsOptional()
+  jobTitle?: string;
+
+  @IsString()
+  @MaxLength(255)
+  @IsOptional()
+  website?: string;
+
+  @IsEnum(LeadSource)
+  @IsOptional()
+  source?: LeadSource;
+
+  @IsEnum(LeadStatus)
+  @IsOptional()
+  status?: LeadStatus;
+
+  @IsInt()
+  @Min(0)
+  @Max(100)
+  @IsOptional()
+  score?: number;
+
+  @IsUUID()
+  @IsOptional()
+  assignedTo?: string;
+
+  @IsString()
+  @IsOptional()
+  notes?: string;
+
+  @IsString()
+  @MaxLength(255)
+  @IsOptional()
+  addressLine1?: string;
+
+  @IsString()
+  @MaxLength(255)
+  @IsOptional()
+  addressLine2?: string;
+
+  @IsString()
+  @MaxLength(100)
+  @IsOptional()
+  city?: string;
+
+  @IsString()
+  @MaxLength(100)
+  @IsOptional()
+  state?: string;
+
+  @IsString()
+  @MaxLength(20)
+  @IsOptional()
+  postalCode?: string;
+
+  @IsString()
+  @MaxLength(100)
+  @IsOptional()
+  country?: string;
+
+  @IsObject()
+  @IsOptional()
+  customFields?: Record<string, any>;
+}
+
+export class ConvertLeadDto {
+  @IsString()
+  @MaxLength(255)
+  @IsOptional()
+  opportunityName?: string;
+
+  @IsNumber()
+  @Min(0)
+  @IsOptional()
+  amount?: number;
+
+  @IsOptional()
+  expectedCloseDate?: string;
+}
+
+export class LeadResponseDto {
+  id: string;
+  tenantId: string;
+  firstName: string;
+  lastName: string;
+  fullName: string;
+  email: string | null;
+  phone: string | null;
+  company: string | null;
+  jobTitle: string | null;
+  website: string | null;
+  source: LeadSource;
+  status: LeadStatus;
+  score: number;
+  assignedTo: string | null;
+  notes: string | null;
+  convertedAt: Date | null;
+  convertedToOpportunityId: string | null;
+  addressLine1: string | null;
+  addressLine2: string | null;
+  city: string | null;
+  state: string | null;
+  postalCode: string | null;
+  country: string | null;
+  customFields: Record<string, any>;
+  createdAt: Date;
+  updatedAt: Date;
+  createdBy: string | null;
+}
+
+export class LeadListQueryDto {
+  @IsEnum(LeadStatus)
+  @IsOptional()
+  status?: LeadStatus;
+
+  @IsEnum(LeadSource)
+  @IsOptional()
+  source?: LeadSource;
+
+  @IsUUID()
+  @IsOptional()
+  assignedTo?: string;
+
+  @IsString()
+  @IsOptional()
+  search?: string;
+
+  @IsOptional()
+  page?: number;
+
+  @IsOptional()
+  limit?: number;
+}
+
+export class PaginatedLeadsDto {
+  items: LeadResponseDto[];
+  total: number;
+  page: number;
+  limit: number;
+  totalPages: number;
+}
diff --git a/src/modules/sales/dto/opportunity.dto.ts b/src/modules/sales/dto/opportunity.dto.ts
new file mode 100644
index 0000000..b4c498c
--- /dev/null
+++ b/src/modules/sales/dto/opportunity.dto.ts
@@ -0,0 +1,241 @@
+import {
+  IsString,
+  IsEmail,
+  IsOptional,
+  IsEnum,
+  IsInt,
+  IsUUID,
+  IsObject,
+  MaxLength,
+  Min,
+  Max,
+  IsNumber,
+  IsDateString,
+} from 'class-validator';
+import { OpportunityStage } from '../entities';
+
+export class CreateOpportunityDto {
+  @IsString()
+  @MaxLength(255)
+  name: string;
+
+  @IsString()
+  @IsOptional()
+  description?: string;
+
+  @IsUUID()
+  @IsOptional()
+  leadId?: string;
+
+  @IsEnum(OpportunityStage)
+  @IsOptional()
+  stage?: OpportunityStage;
+
+  @IsUUID()
+  @IsOptional()
+  stageId?: string;
+
+  @IsNumber()
+  @Min(0)
+  @IsOptional()
+  amount?: number;
+
+  @IsString()
+  @MaxLength(3)
+  @IsOptional()
+  currency?: string;
+
+  @IsInt()
+  @Min(0)
+  @Max(100)
+  @IsOptional()
+  probability?: number;
+
+  @IsDateString()
+  @IsOptional()
+  expectedCloseDate?: string;
+
+  @IsUUID()
+  @IsOptional()
+  assignedTo?: string;
+
+  @IsString()
+  @MaxLength(200)
+  @IsOptional()
+  contactName?: string;
+
+  @IsEmail()
+  @IsOptional()
+  contactEmail?: string;
+
+  @IsString()
+  @MaxLength(50)
+  @IsOptional()
+  contactPhone?: string;
+
+  @IsString()
+  @MaxLength(200)
+  @IsOptional()
+  companyName?: string;
+
+  @IsString()
+  @IsOptional()
+  notes?: string;
+
+  @IsObject()
+  @IsOptional()
+  customFields?: Record<string, any>;
+}
+
+export class UpdateOpportunityDto {
+  @IsString()
+  @MaxLength(255)
+  @IsOptional()
+  name?: string;
+
+  @IsString()
+  @IsOptional()
+  description?: string;
+
+  @IsEnum(OpportunityStage)
+  @IsOptional()
+  stage?: OpportunityStage;
+
+  @IsUUID()
+  @IsOptional()
+  stageId?: string;
+
+  @IsNumber()
+  @Min(0)
+  @IsOptional()
+  amount?: number;
+
+  @IsString()
+  @MaxLength(3)
+  @IsOptional()
+  currency?: string;
+
+  @IsInt()
+  @Min(0)
+  @Max(100)
+  @IsOptional()
+  probability?: number;
+
+  @IsDateString()
+  @IsOptional()
+  expectedCloseDate?: string;
+
+  @IsUUID()
+  @IsOptional()
+  assignedTo?: string;
+
+  @IsString()
+  @MaxLength(500)
+  @IsOptional()
+  lostReason?: string;
+
+  @IsString()
+  @MaxLength(200)
+  @IsOptional()
+  contactName?: string;
+
+  @IsEmail()
+  @IsOptional()
+  contactEmail?: string;
+
+  @IsString()
+  @MaxLength(50)
+  @IsOptional()
+  contactPhone?: string;
+
+  @IsString()
+  @MaxLength(200)
+  @IsOptional()
+  companyName?: string;
+
+  @IsString()
+  @IsOptional()
+  notes?: string;
+
+  @IsObject()
+  @IsOptional()
+  customFields?: Record<string, any>;
+}
+
+export class UpdateOpportunityStageDto {
+  @IsEnum(OpportunityStage)
+  stage: OpportunityStage;
+
+  @IsString()
+  @IsOptional()
+  notes?: string;
+}
+
+export class OpportunityResponseDto {
+  id: string;
+  tenantId: string;
+  name: string;
+  description: string | null;
+  leadId: string | null;
+  stage: OpportunityStage;
+  stageId: string | null;
+  amount: number;
+  currency: string;
+  probability: number;
+  expectedCloseDate: Date | null;
+  actualCloseDate: Date | null;
+  assignedTo: string | null;
+  wonAt: Date | null;
+  lostAt: Date | null;
+  lostReason: string | null;
+  contactName: string | null;
+  contactEmail: string | null;
+  contactPhone: string | null;
+  companyName: string | null;
+  notes: string | null;
+  customFields: Record<string, any>;
+  createdAt: Date;
+  updatedAt: Date;
+  createdBy: string | null;
+  lead?: any;
+  pipelineStage?: any;
+}
+
+export class OpportunityListQueryDto {
+  @IsEnum(OpportunityStage)
+  @IsOptional()
+  stage?: OpportunityStage;
+
+  @IsUUID()
+  @IsOptional()
+  stageId?: string;
+
+  @IsUUID()
+  @IsOptional()
+  assignedTo?: string;
+
+  @IsString()
+  @IsOptional()
+  search?: string;
+
+  @IsOptional()
+  page?: number;
+
+  @IsOptional()
+  limit?: number;
+}
+
+export class PaginatedOpportunitiesDto {
+  items: OpportunityResponseDto[];
+  total: number;
+  page: number;
+  limit: number;
+  totalPages: number;
+}
+
+export class PipelineSummaryDto {
+  stage: OpportunityStage;
+  count: number;
+  totalAmount: number;
+  avgProbability: number;
+}
diff --git a/src/modules/sales/dto/pipeline.dto.ts b/src/modules/sales/dto/pipeline.dto.ts
new file mode 100644
index 0000000..a5bed30
--- /dev/null
+++ b/src/modules/sales/dto/pipeline.dto.ts
@@ -0,0 +1,85 @@
+import {
+  IsString,
+  IsOptional,
+  IsInt,
+  IsBoolean,
+  MaxLength,
+  Min,
+} from 'class-validator';
+
+export class CreatePipelineStageDto {
+  @IsString()
+  @MaxLength(100)
+  name: string;
+
+  @IsInt()
+  @Min(0)
+  @IsOptional()
+  position?: number;
+
+  @IsString()
+  @MaxLength(7)
+  @IsOptional()
+  color?: string;
+
+  @IsBoolean()
+  @IsOptional()
+  isWon?: boolean;
+
+  @IsBoolean()
+  @IsOptional()
+  isLost?: boolean;
+
+  @IsBoolean()
+  @IsOptional()
+  isActive?: boolean;
+}
+
+export class UpdatePipelineStageDto {
+  @IsString()
+  @MaxLength(100)
+  @IsOptional()
+  name?: string;
+
+  @IsInt()
+  @Min(0)
+  @IsOptional()
+  position?: number;
+
+  @IsString()
+  @MaxLength(7)
+  @IsOptional()
+  color?: string;
+
+  @IsBoolean()
+  @IsOptional()
+  isWon?: boolean;
+
+  @IsBoolean()
+  @IsOptional()
+  isLost?: boolean;
+
+  @IsBoolean()
+  @IsOptional()
+  isActive?: boolean;
+}
+
+export class ReorderStagesDto {
+  @IsString({ each: true })
+  stageIds: string[];
+}
+
+export class PipelineStageResponseDto {
+  id: string;
+  tenantId: string;
+  name: string;
+  position: number;
+  color: string;
+  isWon: boolean;
+  isLost: boolean;
+  isActive: boolean;
+  createdAt: Date;
+  updatedAt: Date;
+  opportunityCount?: number;
+  totalAmount?: number;
+}
diff --git a/src/modules/sales/entities/activity.entity.ts b/src/modules/sales/entities/activity.entity.ts
new file mode 100644
index 0000000..5110793
--- /dev/null
+++ b/src/modules/sales/entities/activity.entity.ts
@@ -0,0 +1,123 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+  UpdateDateColumn,
+  ManyToOne,
+  JoinColumn,
+} from 'typeorm';
+import { LeadEntity } from './lead.entity';
+import { OpportunityEntity } from './opportunity.entity';
+
+export enum ActivityType {
+  CALL = 'call',
+  MEETING = 'meeting',
+  TASK = 'task',
+  EMAIL = 'email',
+  NOTE = 'note',
+}
+
+export enum ActivityStatus {
+  PENDING = 'pending',
+  COMPLETED = 'completed',
+  CANCELLED = 'cancelled',
+}
+
+@Entity({ schema: 'sales', name: 'activities' })
+export class ActivityEntity {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Column({ name: 'tenant_id', type: 'uuid' })
+  tenantId: string;
+
+  @Column({
+    type: 'enum',
+    enum: ActivityType,
+    enumName: 'activity_type',
+  })
+  type: ActivityType;
+
+  @Column({
+    type: 'enum',
+    enum: ActivityStatus,
+    enumName: 'activity_status',
+    default: ActivityStatus.PENDING,
+  })
+  status: ActivityStatus;
+
+  @Column({ length: 255 })
+  subject: string;
+
+  @Column({ type: 'text', nullable: true })
+  description: string;
+
+  @Column({ name: 'lead_id', type: 'uuid', nullable: true })
+  leadId: string;
+
+  @Column({ name: 'opportunity_id', type: 'uuid', nullable: true })
+  opportunityId: string;
+
+  @Column({ name: 'due_date', type: 'timestamptz', nullable: true })
+  dueDate: Date;
+
+  @Column({ name: 'due_time', type: 'time', nullable: true })
+  dueTime: string;
+
+  @Column({ name: 'duration_minutes', type: 'int', nullable: true })
+  durationMinutes: number;
+
+  @Column({ name: 'completed_at', type: 'timestamptz', nullable: true })
+  completedAt: Date;
+
+  @Column({ type: 'text', nullable: true })
+  outcome: string;
+
+  @Column({ name: 'assigned_to', type: 'uuid', nullable: true })
+  assignedTo: string;
+
+  @Column({ name: 'created_by', type: 'uuid', nullable: true })
+  createdBy: string;
+
+  @Column({ name: 'call_direction', length: 10, nullable: true })
+  callDirection: string;
+
+  @Column({ name: 'call_recording_url', length: 500, nullable: true })
+  callRecordingUrl: string;
+
+  @Column({ length: 255, nullable: true })
+  location: string;
+
+  @Column({ name: 'meeting_url', length: 500, nullable: true })
+  meetingUrl: string;
+
+  @Column({ type: 'jsonb', default: [] })
+  attendees: any[];
+
+  @Column({ name: 'reminder_at', type: 'timestamptz', nullable: true })
+  reminderAt: Date;
+
+  @Column({ name: 'reminder_sent', default: false })
+  reminderSent: boolean;
+
+  @Column({ name: 'custom_fields', type: 'jsonb', default: {} })
+  customFields: Record<string, any>;
+
+  @CreateDateColumn({ name: 'created_at', type: 'timestamptz' })
+  createdAt: Date;
+
+  @UpdateDateColumn({ name: 'updated_at', type: 'timestamptz' })
+  updatedAt: Date;
+
+  @Column({ name: 'deleted_at', type: 'timestamptz', nullable: true })
+  deletedAt: Date;
+
+  @ManyToOne(() => LeadEntity, (lead) => lead.activities)
+  @JoinColumn({ name: 'lead_id' })
+  lead: LeadEntity;
+
+  @ManyToOne(() => OpportunityEntity, (opportunity) => opportunity.activities)
+  @JoinColumn({ name: 'opportunity_id' })
+  opportunity: OpportunityEntity;
+}
diff --git a/src/modules/sales/entities/index.ts b/src/modules/sales/entities/index.ts
new file mode 100644
index 0000000..98158b5
--- /dev/null
+++ b/src/modules/sales/entities/index.ts
@@ -0,0 +1,4 @@
+export * from './pipeline-stage.entity';
+export * from './lead.entity';
+export * from './opportunity.entity';
+export * from './activity.entity';
diff --git a/src/modules/sales/entities/lead.entity.ts b/src/modules/sales/entities/lead.entity.ts
new file mode 100644
index 0000000..066c8ff
--- /dev/null
+++ b/src/modules/sales/entities/lead.entity.ts
@@ -0,0 +1,128 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+  UpdateDateColumn,
+  ManyToOne,
+  JoinColumn,
+  OneToMany,
+} from 'typeorm';
+
+export enum LeadStatus {
+  NEW = 'new',
+  CONTACTED = 'contacted',
+  QUALIFIED = 'qualified',
+  UNQUALIFIED = 'unqualified',
+  CONVERTED = 'converted',
+}
+
+export enum LeadSource {
+  WEBSITE = 'website',
+  REFERRAL = 'referral',
+  COLD_CALL = 'cold_call',
+  EVENT = 'event',
+  ADVERTISEMENT = 'advertisement',
+  SOCIAL_MEDIA = 'social_media',
+  OTHER = 'other',
+}
+
+@Entity({ schema: 'sales', name: 'leads' })
+export class LeadEntity {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Column({ name: 'tenant_id', type: 'uuid' })
+  tenantId: string;
+
+  @Column({ name: 'first_name', length: 100 })
+  firstName: string;
+
+  @Column({ name: 'last_name', length: 100 })
+  lastName: string;
+
+  @Column({ length: 255, nullable: true })
+  email: string;
+
+  @Column({ length: 50, nullable: true })
+  phone: string;
+
+  @Column({ length: 200, nullable: true })
+  company: string;
+
+  @Column({ name: 'job_title', length: 150, nullable: true })
+  jobTitle: string;
+
+  @Column({ length: 255, nullable: true })
+  website: string;
+
+  @Column({
+    type: 'enum',
+    enum: LeadSource,
+    enumName: 'lead_source',
+    default: LeadSource.OTHER,
+  })
+  source: LeadSource;
+
+  @Column({
+    type: 'enum',
+    enum: LeadStatus,
+    enumName: 'lead_status',
+    default: LeadStatus.NEW,
+  })
+  status: LeadStatus;
+
+  @Column({ type: 'int', default: 0 })
+  score: number;
+
+  @Column({ name: 'assigned_to', type: 'uuid', nullable: true })
+  assignedTo: string;
+
+  @Column({ type: 'text', nullable: true })
+  notes: string;
+
+  @Column({ name: 'converted_at', type: 'timestamptz', nullable: true })
+  convertedAt: Date;
+
+  @Column({ name: 'converted_to_opportunity_id', type: 'uuid', nullable: true })
+  convertedToOpportunityId: string;
+
+  @Column({ name: 'address_line1', length: 255, nullable: true })
+  addressLine1: string;
+
+  @Column({ name: 'address_line2', length: 255, nullable: true })
+  addressLine2: string;
+
+  @Column({ length: 100, nullable: true })
+  city: string;
+
+  @Column({ length: 100, nullable: true })
+  state: string;
+
+  @Column({ name: 'postal_code', length: 20, nullable: true })
+  postalCode: string;
+
+  @Column({ length: 100, nullable: true })
+  country: string;
+
+  @Column({ name: 'custom_fields', type: 'jsonb', default: {} })
+  customFields: Record<string, any>;
+
+  @CreateDateColumn({ name: 'created_at', type: 'timestamptz' })
+  createdAt: Date;
+
+  @UpdateDateColumn({ name: 'updated_at', type: 'timestamptz' })
+  updatedAt: Date;
+
+  @Column({ name: 'created_by', type: 'uuid', nullable: true })
+  createdBy: string;
+
+  @Column({ name: 'deleted_at', type: 'timestamptz', nullable: true })
+  deletedAt: Date;
+
+  @OneToMany('ActivityEntity', 'lead')
+  activities: any[];
+
+  @OneToMany('OpportunityEntity', 'lead')
+  opportunities: any[];
+}
diff --git a/src/modules/sales/entities/opportunity.entity.ts b/src/modules/sales/entities/opportunity.entity.ts
new file mode 100644
index 0000000..f8c1de8
--- /dev/null
+++ b/src/modules/sales/entities/opportunity.entity.ts
@@ -0,0 +1,118 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+  UpdateDateColumn,
+  ManyToOne,
+  JoinColumn,
+  OneToMany,
+} from 'typeorm';
+import { LeadEntity } from './lead.entity';
+import { PipelineStageEntity } from './pipeline-stage.entity';
+
+export enum OpportunityStage {
+  PROSPECTING = 'prospecting',
+  QUALIFICATION = 'qualification',
+  PROPOSAL = 'proposal',
+  NEGOTIATION = 'negotiation',
+  CLOSED_WON = 'closed_won',
+  CLOSED_LOST = 'closed_lost',
+}
+
+@Entity({ schema: 'sales', name: 'opportunities' })
+export class OpportunityEntity {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Column({ name: 'tenant_id', type: 'uuid' })
+  tenantId: string;
+
+  @Column({ length: 255 })
+  name: string;
+
+  @Column({ type: 'text', nullable: true })
+  description: string;
+
+  @Column({ name: 'lead_id', type: 'uuid', nullable: true })
+  leadId: string;
+
+  @Column({
+    type: 'enum',
+    enum: OpportunityStage,
+    enumName: 'opportunity_stage',
+    default: OpportunityStage.PROSPECTING,
+  })
+  stage: OpportunityStage;
+
+  @Column({ name: 'stage_id', type: 'uuid', nullable: true })
+  stageId: string;
+
+  @Column({ type: 'decimal', precision: 15, scale: 2, default: 0 })
+  amount: number;
+
+  @Column({ length: 3, default: 'USD' })
+  currency: string;
+
+  @Column({ type: 'int', default: 0 })
+  probability: number;
+
+  @Column({ name: 'expected_close_date', type: 'date', nullable: true })
+  expectedCloseDate: Date;
+
+  @Column({ name: 'actual_close_date', type: 'date', nullable: true })
+  actualCloseDate: Date;
+
+  @Column({ name: 'assigned_to', type: 'uuid', nullable: true })
+  assignedTo: string;
+
+  @Column({ name: 'won_at', type: 'timestamptz', nullable: true })
+  wonAt: Date;
+
+  @Column({ name: 'lost_at', type: 'timestamptz', nullable: true })
+  lostAt: Date;
+
+  @Column({ name: 'lost_reason', length: 500, nullable: true })
+  lostReason: string;
+
+  @Column({ name: 'contact_name', length: 200, nullable: true })
+  contactName: string;
+
+  @Column({ name: 'contact_email', length: 255, nullable: true })
+  contactEmail: string;
+
+  @Column({ name: 'contact_phone', length: 50, nullable: true })
+  contactPhone: string;
+
+  @Column({ name: 'company_name', length: 200, nullable: true })
+  companyName: string;
+
+  @Column({ type: 'text', nullable: true })
+  notes: string;
+
+  @Column({ name: 'custom_fields', type: 'jsonb', default: {} })
+  customFields: Record<string, any>;
+
+  @CreateDateColumn({ name: 'created_at', type: 'timestamptz' })
+  createdAt: Date;
+
+  @UpdateDateColumn({ name: 'updated_at', type: 'timestamptz' })
+  updatedAt: Date;
+
+  @Column({ name: 'created_by', type: 'uuid', nullable: true })
+  createdBy: string;
+
+  @Column({ name: 'deleted_at', type: 'timestamptz', nullable: true })
+  deletedAt: Date;
+
+  @ManyToOne(() => LeadEntity, (lead) => lead.opportunities)
+  @JoinColumn({ name: 'lead_id' })
+  lead: LeadEntity;
+
+  @ManyToOne(() => PipelineStageEntity, (stage) => stage.opportunities)
+  @JoinColumn({ name: 'stage_id' })
+  pipelineStage: PipelineStageEntity;
+
+  @OneToMany('ActivityEntity', 'opportunity')
+  activities: any[];
+}
diff --git a/src/modules/sales/entities/pipeline-stage.entity.ts b/src/modules/sales/entities/pipeline-stage.entity.ts
new file mode 100644
index 0000000..6c36c50
--- /dev/null
+++ b/src/modules/sales/entities/pipeline-stage.entity.ts
@@ -0,0 +1,46 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+  UpdateDateColumn,
+  ManyToOne,
+  JoinColumn,
+  OneToMany,
+} from 'typeorm';
+
+@Entity({ schema: 'sales', name: 'pipeline_stages' })
+export class PipelineStageEntity {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Column({ name: 'tenant_id', type: 'uuid' })
+  tenantId: string;
+
+  @Column({ length: 100 })
+  name: string;
+
+  @Column({ type: 'int', default: 0 })
+  position: number;
+
+  @Column({ length: 7, default: '#3B82F6' })
+  color: string;
+
+  @Column({ name: 'is_won', default: false })
+  isWon: boolean;
+
+  @Column({ name: 'is_lost', default: false })
+  isLost: boolean;
+
+  @Column({ name: 'is_active', default: true })
+  isActive: boolean;
+
+  @CreateDateColumn({ name: 'created_at', type: 'timestamptz' })
+  createdAt: Date;
+
+  @UpdateDateColumn({ name: 'updated_at', type: 'timestamptz' })
+  updatedAt: Date;
+
+  @OneToMany('OpportunityEntity', 'pipelineStage')
+  opportunities: any[];
+}
diff --git a/src/modules/sales/index.ts b/src/modules/sales/index.ts
new file mode 100644
index 0000000..2783fce
--- /dev/null
+++ b/src/modules/sales/index.ts
@@ -0,0 +1,5 @@
+export * from './sales.module';
+export * from './entities';
+export * from './dto';
+export * from './services';
+export * from './controllers';
diff --git a/src/modules/sales/sales.module.ts b/src/modules/sales/sales.module.ts
new file mode 100644
index 0000000..8ee5ef4
--- /dev/null
+++ b/src/modules/sales/sales.module.ts
@@ -0,0 +1,58 @@
+import { Module } from '@nestjs/common';
+import { TypeOrmModule } from '@nestjs/typeorm';
+
+import {
+  PipelineStageEntity,
+  LeadEntity,
+  OpportunityEntity,
+  ActivityEntity,
+} from './entities';
+
+import {
+  LeadsService,
+  OpportunitiesService,
+  ActivitiesService,
+  PipelineService,
+  SalesDashboardService,
+} from './services';
+
+import {
+  LeadsController,
+  OpportunitiesController,
+  ActivitiesController,
+  PipelineController,
+  SalesDashboardController,
+} from './controllers';
+
+@Module({
+  imports: [
+    TypeOrmModule.forFeature([
+      PipelineStageEntity,
+      LeadEntity,
+      OpportunityEntity,
+      ActivityEntity,
+    ]),
+  ],
+  controllers: [
+    LeadsController,
+    OpportunitiesController,
+    ActivitiesController,
+    PipelineController,
+    SalesDashboardController,
+  ],
+  providers: [
+    LeadsService,
+    OpportunitiesService,
+    ActivitiesService,
+    PipelineService,
+    SalesDashboardService,
+  ],
+  exports: [
+    LeadsService,
+    OpportunitiesService,
+    ActivitiesService,
+    PipelineService,
+    SalesDashboardService,
+  ],
+})
+export class SalesModule {}
diff --git a/src/modules/sales/services/activities.service.ts b/src/modules/sales/services/activities.service.ts
new file mode 100644
index 0000000..096f9d5
--- /dev/null
+++ b/src/modules/sales/services/activities.service.ts
@@ -0,0 +1,243 @@
+import { Injectable, NotFoundException, BadRequestException, Logger } from '@nestjs/common';
+import { InjectRepository } from '@nestjs/typeorm';
+import { Repository } from 'typeorm';
+
+import { ActivityEntity, ActivityStatus } from '../entities';
+import {
+  CreateActivityDto,
+  UpdateActivityDto,
+  CompleteActivityDto,
+  ActivityResponseDto,
+  ActivityListQueryDto,
+  PaginatedActivitiesDto,
+} from '../dto';
+
+@Injectable()
+export class ActivitiesService {
+  private readonly logger = new Logger(ActivitiesService.name);
+
+  constructor(
+    @InjectRepository(ActivityEntity)
+    private readonly activityRepo: Repository<ActivityEntity>,
+  ) {}
+
+  async create(tenantId: string, userId: string, dto: CreateActivityDto): Promise<ActivityResponseDto> {
+    if (!dto.leadId && !dto.opportunityId) {
+      throw new BadRequestException('Either leadId or opportunityId must be provided');
+    }
+
+    const activity = this.activityRepo.create({
+      tenantId,
+      type: dto.type,
+      subject: dto.subject,
+      description: dto.description,
+      leadId: dto.leadId,
+      opportunityId: dto.opportunityId,
+      dueDate: dto.dueDate ? new Date(dto.dueDate) : undefined,
+      dueTime: dto.dueTime,
+      durationMinutes: dto.durationMinutes,
+      assignedTo: dto.assignedTo,
+      callDirection: dto.callDirection,
+      callRecordingUrl: dto.callRecordingUrl,
+      location: dto.location,
+      meetingUrl: dto.meetingUrl,
+      attendees: dto.attendees ?? [],
+      reminderAt: dto.reminderAt ? new Date(dto.reminderAt) : undefined,
+      customFields: dto.customFields ?? {},
+      createdBy: userId,
+    });
+
+    const saved = await this.activityRepo.save(activity);
+    this.logger.log(`Activity created: ${saved.id} for tenant ${tenantId}`);
+
+    return this.toResponse(saved);
+  }
+
+  async findAll(tenantId: string, query: ActivityListQueryDto): Promise<PaginatedActivitiesDto> {
+    const page = query.page || 1;
+    const limit = Math.min(query.limit || 20, 100);
+    const skip = (page - 1) * limit;
+
+    const qb = this.activityRepo
+      .createQueryBuilder('a')
+      .leftJoinAndSelect('a.lead', 'lead')
+      .leftJoinAndSelect('a.opportunity', 'opportunity')
+      .where('a.tenant_id = :tenantId', { tenantId })
+      .andWhere('a.deleted_at IS NULL');
+
+    if (query.type) {
+      qb.andWhere('a.type = :type', { type: query.type });
+    }
+
+    if (query.status) {
+      qb.andWhere('a.status = :status', { status: query.status });
+    }
+
+    if (query.leadId) {
+      qb.andWhere('a.lead_id = :leadId', { leadId: query.leadId });
+    }
+
+    if (query.opportunityId) {
+      qb.andWhere('a.opportunity_id = :opportunityId', { opportunityId: query.opportunityId });
+    }
+
+    if (query.assignedTo) {
+      qb.andWhere('a.assigned_to = :assignedTo', { assignedTo: query.assignedTo });
+    }
+
+    qb.orderBy('a.due_date', 'ASC').addOrderBy('a.created_at', 'DESC').skip(skip).take(limit);
+
+    const [items, total] = await qb.getManyAndCount();
+
+    return {
+      items: items.map((a) => this.toResponse(a)),
+      total,
+      page,
+      limit,
+      totalPages: Math.ceil(total / limit),
+    };
+  }
+
+  async findOne(tenantId: string, activityId: string): Promise<ActivityResponseDto> {
+    const activity = await this.activityRepo.findOne({
+      where: { id: activityId, tenantId, deletedAt: null as any },
+      relations: ['lead', 'opportunity'],
+    });
+
+    if (!activity) {
+      throw new NotFoundException('Activity not found');
+    }
+
+    return this.toResponse(activity);
+  }
+
+  async update(tenantId: string, activityId: string, dto: UpdateActivityDto): Promise<ActivityResponseDto> {
+    const activity = await this.activityRepo.findOne({
+      where: { id: activityId, tenantId, deletedAt: null as any },
+    });
+
+    if (!activity) {
+      throw new NotFoundException('Activity not found');
+    }
+
+    Object.assign(activity, {
+      type: dto.type ?? activity.type,
+      status: dto.status ?? activity.status,
+      subject: dto.subject ?? activity.subject,
+      description: dto.description ?? activity.description,
+      dueDate: dto.dueDate ? new Date(dto.dueDate) : activity.dueDate,
+      dueTime: dto.dueTime ?? activity.dueTime,
+      durationMinutes: dto.durationMinutes ?? activity.durationMinutes,
+      outcome: dto.outcome ?? activity.outcome,
+      assignedTo: dto.assignedTo ?? activity.assignedTo,
+      callDirection: dto.callDirection ?? activity.callDirection,
+      callRecordingUrl: dto.callRecordingUrl ?? activity.callRecordingUrl,
+      location: dto.location ?? activity.location,
+      meetingUrl: dto.meetingUrl ?? activity.meetingUrl,
+      attendees: dto.attendees ?? activity.attendees,
+      reminderAt: dto.reminderAt ? new Date(dto.reminderAt) : activity.reminderAt,
+      reminderSent: dto.reminderSent ?? activity.reminderSent,
+      customFields: dto.customFields ?? activity.customFields,
+    });
+
+    const saved = await this.activityRepo.save(activity);
+    this.logger.log(`Activity updated: ${saved.id}`);
+
+    return this.toResponse(saved);
+  }
+
+  async complete(
+    tenantId: string,
+    activityId: string,
+    dto: CompleteActivityDto,
+  ): Promise<ActivityResponseDto> {
+    const activity = await this.activityRepo.findOne({
+      where: { id: activityId, tenantId, deletedAt: null as any },
+    });
+
+    if (!activity) {
+      throw new NotFoundException('Activity not found');
+    }
+
+    if (activity.status === ActivityStatus.COMPLETED) {
+      throw new BadRequestException('Activity is already completed');
+    }
+
+    activity.status = ActivityStatus.COMPLETED;
+    activity.completedAt = new Date();
+    activity.outcome = dto.outcome ?? activity.outcome;
+
+    const saved = await this.activityRepo.save(activity);
+    this.logger.log(`Activity completed: ${saved.id}`);
+
+    return this.toResponse(saved);
+  }
+
+  async remove(tenantId: string, activityId: string): Promise<void> {
+    const activity = await this.activityRepo.findOne({
+      where: { id: activityId, tenantId, deletedAt: null as any },
+    });
+
+    if (!activity) {
+      throw new NotFoundException('Activity not found');
+    }
+
+    activity.deletedAt = new Date();
+    await this.activityRepo.save(activity);
+    this.logger.log(`Activity soft-deleted: ${activityId}`);
+  }
+
+  async getUpcoming(tenantId: string, userId?: string, days: number = 7): Promise<ActivityResponseDto[]> {
+    const qb = this.activityRepo
+      .createQueryBuilder('a')
+      .leftJoinAndSelect('a.lead', 'lead')
+      .leftJoinAndSelect('a.opportunity', 'opportunity')
+      .where('a.tenant_id = :tenantId', { tenantId })
+      .andWhere('a.deleted_at IS NULL')
+      .andWhere('a.status = :status', { status: ActivityStatus.PENDING })
+      .andWhere('a.due_date <= :endDate', {
+        endDate: new Date(Date.now() + days * 24 * 60 * 60 * 1000),
+      });
+
+    if (userId) {
+      qb.andWhere('a.assigned_to = :userId', { userId });
+    }
+
+    qb.orderBy('a.due_date', 'ASC').take(50);
+
+    const activities = await qb.getMany();
+    return activities.map((a) => this.toResponse(a));
+  }
+
+  private toResponse(activity: ActivityEntity): ActivityResponseDto {
+    return {
+      id: activity.id,
+      tenantId: activity.tenantId,
+      type: activity.type,
+      status: activity.status,
+      subject: activity.subject,
+      description: activity.description,
+      leadId: activity.leadId,
+      opportunityId: activity.opportunityId,
+      dueDate: activity.dueDate,
+      dueTime: activity.dueTime,
+      durationMinutes: activity.durationMinutes,
+      completedAt: activity.completedAt,
+      outcome: activity.outcome,
+      assignedTo: activity.assignedTo,
+      createdBy: activity.createdBy,
+      callDirection: activity.callDirection,
+      callRecordingUrl: activity.callRecordingUrl,
+      location: activity.location,
+      meetingUrl: activity.meetingUrl,
+      attendees: activity.attendees,
+      reminderAt: activity.reminderAt,
+      reminderSent: activity.reminderSent,
+      customFields: activity.customFields,
+      createdAt: activity.createdAt,
+      updatedAt: activity.updatedAt,
+      lead: activity.lead,
+      opportunity: activity.opportunity,
+    };
+  }
+}
diff --git a/src/modules/sales/services/index.ts b/src/modules/sales/services/index.ts
new file mode 100644
index 0000000..3dd5663
--- /dev/null
+++ b/src/modules/sales/services/index.ts
@@ -0,0 +1,5 @@
+export * from './leads.service';
+export * from './opportunities.service';
+export * from './activities.service';
+export * from './pipeline.service';
+export * from './sales-dashboard.service';
diff --git a/src/modules/sales/services/leads.service.ts b/src/modules/sales/services/leads.service.ts
new file mode 100644
index 0000000..bd5f41e
--- /dev/null
+++ b/src/modules/sales/services/leads.service.ts
@@ -0,0 +1,265 @@
+import { Injectable, NotFoundException, BadRequestException, Logger } from '@nestjs/common';
+import { InjectRepository } from '@nestjs/typeorm';
+import { Repository, DataSource } from 'typeorm';
+
+import { LeadEntity, LeadStatus } from '../entities';
+import {
+  CreateLeadDto,
+  UpdateLeadDto,
+  ConvertLeadDto,
+  LeadResponseDto,
+  LeadListQueryDto,
+  PaginatedLeadsDto,
+} from '../dto';
+
+@Injectable()
+export class LeadsService {
+  private readonly logger = new Logger(LeadsService.name);
+
+  constructor(
+    @InjectRepository(LeadEntity)
+    private readonly leadRepo: Repository<LeadEntity>,
+    private readonly dataSource: DataSource,
+  ) {}
+
+  async create(tenantId: string, userId: string, dto: CreateLeadDto): Promise<LeadResponseDto> {
+    const lead = this.leadRepo.create({
+      tenantId,
+      firstName: dto.firstName,
+      lastName: dto.lastName,
+      email: dto.email,
+      phone: dto.phone,
+      company: dto.company,
+      jobTitle: dto.jobTitle,
+      website: dto.website,
+      source: dto.source,
+      status: dto.status,
+      score: dto.score ?? 0,
+      assignedTo: dto.assignedTo,
+      notes: dto.notes,
+      addressLine1: dto.addressLine1,
+      addressLine2: dto.addressLine2,
+      city: dto.city,
+      state: dto.state,
+      postalCode: dto.postalCode,
+      country: dto.country,
+      customFields: dto.customFields ?? {},
+      createdBy: userId,
+    });
+
+    const saved = await this.leadRepo.save(lead);
+    this.logger.log(`Lead created: ${saved.id} for tenant ${tenantId}`);
+
+    return this.toResponse(saved);
+  }
+
+  async findAll(tenantId: string, query: LeadListQueryDto): Promise<PaginatedLeadsDto> {
+    const page = query.page || 1;
+    const limit = Math.min(query.limit || 20, 100);
+    const skip = (page - 1) * limit;
+
+    const qb = this.leadRepo
+      .createQueryBuilder('l')
+      .where('l.tenant_id = :tenantId', { tenantId })
+      .andWhere('l.deleted_at IS NULL');
+
+    if (query.status) {
+      qb.andWhere('l.status = :status', { status: query.status });
+    }
+
+    if (query.source) {
+      qb.andWhere('l.source = :source', { source: query.source });
+    }
+
+    if (query.assignedTo) {
+      qb.andWhere('l.assigned_to = :assignedTo', { assignedTo: query.assignedTo });
+    }
+
+    if (query.search) {
+      qb.andWhere(
+        '(l.first_name ILIKE :search OR l.last_name ILIKE :search OR l.email ILIKE :search OR l.company ILIKE :search)',
+        { search: `%${query.search}%` },
+      );
+    }
+
+    qb.orderBy('l.created_at', 'DESC').skip(skip).take(limit);
+
+    const [items, total] = await qb.getManyAndCount();
+
+    return {
+      items: items.map((l) => this.toResponse(l)),
+      total,
+      page,
+      limit,
+      totalPages: Math.ceil(total / limit),
+    };
+  }
+
+  async findOne(tenantId: string, leadId: string): Promise<LeadResponseDto> {
+    const lead = await this.leadRepo.findOne({
+      where: { id: leadId, tenantId, deletedAt: null as any },
+    });
+
+    if (!lead) {
+      throw new NotFoundException('Lead not found');
+    }
+
+    return this.toResponse(lead);
+  }
+
+  async update(tenantId: string, leadId: string, dto: UpdateLeadDto): Promise<LeadResponseDto> {
+    const lead = await this.leadRepo.findOne({
+      where: { id: leadId, tenantId, deletedAt: null as any },
+    });
+
+    if (!lead) {
+      throw new NotFoundException('Lead not found');
+    }
+
+    Object.assign(lead, {
+      firstName: dto.firstName ?? lead.firstName,
+      lastName: dto.lastName ?? lead.lastName,
+      email: dto.email ?? lead.email,
+      phone: dto.phone ?? lead.phone,
+      company: dto.company ?? lead.company,
+      jobTitle: dto.jobTitle ?? lead.jobTitle,
+      website: dto.website ?? lead.website,
+      source: dto.source ?? lead.source,
+      status: dto.status ?? lead.status,
+      score: dto.score ?? lead.score,
+      assignedTo: dto.assignedTo ?? lead.assignedTo,
+      notes: dto.notes ?? lead.notes,
+      addressLine1: dto.addressLine1 ?? lead.addressLine1,
+      addressLine2: dto.addressLine2 ?? lead.addressLine2,
+      city: dto.city ?? lead.city,
+      state: dto.state ?? lead.state,
+      postalCode: dto.postalCode ?? lead.postalCode,
+      country: dto.country ?? lead.country,
+      customFields: dto.customFields ?? lead.customFields,
+    });
+
+    const saved = await this.leadRepo.save(lead);
+    this.logger.log(`Lead updated: ${saved.id}`);
+
+    return this.toResponse(saved);
+  }
+
+  async remove(tenantId: string, leadId: string): Promise<void> {
+    const lead = await this.leadRepo.findOne({
+      where: { id: leadId, tenantId, deletedAt: null as any },
+    });
+
+    if (!lead) {
+      throw new NotFoundException('Lead not found');
+    }
+
+    lead.deletedAt = new Date();
+    await this.leadRepo.save(lead);
+    this.logger.log(`Lead soft-deleted: ${leadId}`);
+  }
+
+  async convert(
+    tenantId: string,
+    leadId: string,
+    dto: ConvertLeadDto,
+  ): Promise<{ opportunityId: string }> {
+    const lead = await this.leadRepo.findOne({
+      where: { id: leadId, tenantId, deletedAt: null as any },
+    });
+
+    if (!lead) {
+      throw new NotFoundException('Lead not found');
+    }
+
+    if (lead.status === LeadStatus.CONVERTED) {
+      throw new BadRequestException('Lead is already converted');
+    }
+
+    // Call the database function to convert lead to opportunity
+    const result = await this.dataSource.query(
+      `SELECT sales.convert_lead_to_opportunity($1, $2, $3, $4) as opportunity_id`,
+      [
+        leadId,
+        dto.opportunityName || null,
+        dto.amount || 0,
+        dto.expectedCloseDate || null,
+      ],
+    );
+
+    const opportunityId = result[0]?.opportunity_id;
+    this.logger.log(`Lead ${leadId} converted to opportunity ${opportunityId}`);
+
+    return { opportunityId };
+  }
+
+  async calculateScore(tenantId: string, leadId: string): Promise<{ score: number }> {
+    const lead = await this.leadRepo.findOne({
+      where: { id: leadId, tenantId, deletedAt: null as any },
+    });
+
+    if (!lead) {
+      throw new NotFoundException('Lead not found');
+    }
+
+    const result = await this.dataSource.query(
+      `SELECT sales.calculate_lead_score($1) as score`,
+      [leadId],
+    );
+
+    const score = result[0]?.score ?? 0;
+
+    // Update lead score
+    lead.score = score;
+    await this.leadRepo.save(lead);
+
+    return { score };
+  }
+
+  async assignTo(tenantId: string, leadId: string, userId: string): Promise<LeadResponseDto> {
+    const lead = await this.leadRepo.findOne({
+      where: { id: leadId, tenantId, deletedAt: null as any },
+    });
+
+    if (!lead) {
+      throw new NotFoundException('Lead not found');
+    }
+
+    lead.assignedTo = userId;
+    const saved = await this.leadRepo.save(lead);
+
+    this.logger.log(`Lead ${leadId} assigned to user ${userId}`);
+    return this.toResponse(saved);
+  }
+
+  private toResponse(lead: LeadEntity): LeadResponseDto {
+    return {
+      id: lead.id,
+      tenantId: lead.tenantId,
+      firstName: lead.firstName,
+      lastName: lead.lastName,
+      fullName: `${lead.firstName} ${lead.lastName}`,
+      email: lead.email,
+      phone: lead.phone,
+      company: lead.company,
+      jobTitle: lead.jobTitle,
+      website: lead.website,
+      source: lead.source,
+      status: lead.status,
+      score: lead.score,
+      assignedTo: lead.assignedTo,
+      notes: lead.notes,
+      convertedAt: lead.convertedAt,
+      convertedToOpportunityId: lead.convertedToOpportunityId,
+      addressLine1: lead.addressLine1,
+      addressLine2: lead.addressLine2,
+      city: lead.city,
+      state: lead.state,
+      postalCode: lead.postalCode,
+      country: lead.country,
+      customFields: lead.customFields,
+      createdAt: lead.createdAt,
+      updatedAt: lead.updatedAt,
+      createdBy: lead.createdBy,
+    };
+  }
+}
diff --git a/src/modules/sales/services/opportunities.service.ts b/src/modules/sales/services/opportunities.service.ts
new file mode 100644
index 0000000..be0c260
--- /dev/null
+++ b/src/modules/sales/services/opportunities.service.ts
@@ -0,0 +1,255 @@
+import { Injectable, NotFoundException, BadRequestException, Logger } from '@nestjs/common';
+import { InjectRepository } from '@nestjs/typeorm';
+import { Repository, DataSource } from 'typeorm';
+
+import { OpportunityEntity, OpportunityStage } from '../entities';
+import {
+  CreateOpportunityDto,
+  UpdateOpportunityDto,
+  UpdateOpportunityStageDto,
+  OpportunityResponseDto,
+  OpportunityListQueryDto,
+  PaginatedOpportunitiesDto,
+  PipelineSummaryDto,
+} from '../dto';
+
+@Injectable()
+export class OpportunitiesService {
+  private readonly logger = new Logger(OpportunitiesService.name);
+
+  constructor(
+    @InjectRepository(OpportunityEntity)
+    private readonly opportunityRepo: Repository<OpportunityEntity>,
+    private readonly dataSource: DataSource,
+  ) {}
+
+  async create(tenantId: string, userId: string, dto: CreateOpportunityDto): Promise<OpportunityResponseDto> {
+    const opportunity = this.opportunityRepo.create({
+      tenantId,
+      name: dto.name,
+      description: dto.description,
+      leadId: dto.leadId,
+      stage: dto.stage ?? OpportunityStage.PROSPECTING,
+      stageId: dto.stageId,
+      amount: dto.amount ?? 0,
+      currency: dto.currency ?? 'USD',
+      probability: dto.probability ?? 0,
+      expectedCloseDate: dto.expectedCloseDate ? new Date(dto.expectedCloseDate) : undefined,
+      assignedTo: dto.assignedTo,
+      contactName: dto.contactName,
+      contactEmail: dto.contactEmail,
+      contactPhone: dto.contactPhone,
+      companyName: dto.companyName,
+      notes: dto.notes,
+      customFields: dto.customFields ?? {},
+      createdBy: userId,
+    });
+
+    const saved = await this.opportunityRepo.save(opportunity);
+    this.logger.log(`Opportunity created: ${saved.id} for tenant ${tenantId}`);
+
+    return this.toResponse(saved);
+  }
+
+  async findAll(tenantId: string, query: OpportunityListQueryDto): Promise<PaginatedOpportunitiesDto> {
+    const page = query.page || 1;
+    const limit = Math.min(query.limit || 20, 100);
+    const skip = (page - 1) * limit;
+
+    const qb = this.opportunityRepo
+      .createQueryBuilder('o')
+      .leftJoinAndSelect('o.lead', 'lead')
+      .leftJoinAndSelect('o.pipelineStage', 'pipelineStage')
+      .where('o.tenant_id = :tenantId', { tenantId })
+      .andWhere('o.deleted_at IS NULL');
+
+    if (query.stage) {
+      qb.andWhere('o.stage = :stage', { stage: query.stage });
+    }
+
+    if (query.stageId) {
+      qb.andWhere('o.stage_id = :stageId', { stageId: query.stageId });
+    }
+
+    if (query.assignedTo) {
+      qb.andWhere('o.assigned_to = :assignedTo', { assignedTo: query.assignedTo });
+    }
+
+    if (query.search) {
+      qb.andWhere(
+        '(o.name ILIKE :search OR o.company_name ILIKE :search OR o.contact_name ILIKE :search)',
+        { search: `%${query.search}%` },
+      );
+    }
+
+    qb.orderBy('o.created_at', 'DESC').skip(skip).take(limit);
+
+    const [items, total] = await qb.getManyAndCount();
+
+    return {
+      items: items.map((o) => this.toResponse(o)),
+      total,
+      page,
+      limit,
+      totalPages: Math.ceil(total / limit),
+    };
+  }
+
+  async findOne(tenantId: string, opportunityId: string): Promise<OpportunityResponseDto> {
+    const opportunity = await this.opportunityRepo.findOne({
+      where: { id: opportunityId, tenantId, deletedAt: null as any },
+      relations: ['lead', 'pipelineStage'],
+    });
+
+    if (!opportunity) {
+      throw new NotFoundException('Opportunity not found');
+    }
+
+    return this.toResponse(opportunity);
+  }
+
+  async update(
+    tenantId: string,
+    opportunityId: string,
+    dto: UpdateOpportunityDto,
+  ): Promise<OpportunityResponseDto> {
+    const opportunity = await this.opportunityRepo.findOne({
+      where: { id: opportunityId, tenantId, deletedAt: null as any },
+    });
+
+    if (!opportunity) {
+      throw new NotFoundException('Opportunity not found');
+    }
+
+    Object.assign(opportunity, {
+      name: dto.name ?? opportunity.name,
+      description: dto.description ?? opportunity.description,
+      stage: dto.stage ?? opportunity.stage,
+      stageId: dto.stageId ?? opportunity.stageId,
+      amount: dto.amount ?? opportunity.amount,
+      currency: dto.currency ?? opportunity.currency,
+      probability: dto.probability ?? opportunity.probability,
+      expectedCloseDate: dto.expectedCloseDate
+        ? new Date(dto.expectedCloseDate)
+        : opportunity.expectedCloseDate,
+      assignedTo: dto.assignedTo ?? opportunity.assignedTo,
+      lostReason: dto.lostReason ?? opportunity.lostReason,
+      contactName: dto.contactName ?? opportunity.contactName,
+      contactEmail: dto.contactEmail ?? opportunity.contactEmail,
+      contactPhone: dto.contactPhone ?? opportunity.contactPhone,
+      companyName: dto.companyName ?? opportunity.companyName,
+      notes: dto.notes ?? opportunity.notes,
+      customFields: dto.customFields ?? opportunity.customFields,
+    });
+
+    const saved = await this.opportunityRepo.save(opportunity);
+    this.logger.log(`Opportunity updated: ${saved.id}`);
+
+    return this.toResponse(saved);
+  }
+
+  async updateStage(
+    tenantId: string,
+    opportunityId: string,
+    dto: UpdateOpportunityStageDto,
+  ): Promise<OpportunityResponseDto> {
+    const opportunity = await this.opportunityRepo.findOne({
+      where: { id: opportunityId, tenantId, deletedAt: null as any },
+    });
+
+    if (!opportunity) {
+      throw new NotFoundException('Opportunity not found');
+    }
+
+    // Use database function for stage update with tracking
+    await this.dataSource.query(
+      `SELECT sales.update_opportunity_stage($1, $2, $3)`,
+      [opportunityId, dto.stage, dto.notes || null],
+    );
+
+    // Reload the opportunity
+    const updated = await this.opportunityRepo.findOne({
+      where: { id: opportunityId },
+      relations: ['lead', 'pipelineStage'],
+    });
+
+    this.logger.log(`Opportunity ${opportunityId} stage updated to ${dto.stage}`);
+    return this.toResponse(updated!);
+  }
+
+  async remove(tenantId: string, opportunityId: string): Promise<void> {
+    const opportunity = await this.opportunityRepo.findOne({
+      where: { id: opportunityId, tenantId, deletedAt: null as any },
+    });
+
+    if (!opportunity) {
+      throw new NotFoundException('Opportunity not found');
+    }
+
+    opportunity.deletedAt = new Date();
+    await this.opportunityRepo.save(opportunity);
+    this.logger.log(`Opportunity soft-deleted: ${opportunityId}`);
+  }
+
+  async getPipelineSummary(tenantId: string): Promise<PipelineSummaryDto[]> {
+    const result = await this.dataSource.query(
+      `SELECT * FROM sales.get_pipeline_summary($1)`,
+      [tenantId],
+    );
+
+    return result.map((row: any) => ({
+      stage: row.stage,
+      count: Number(row.count),
+      totalAmount: Number(row.total_amount),
+      avgProbability: Number(row.avg_probability),
+    }));
+  }
+
+  async assignTo(tenantId: string, opportunityId: string, userId: string): Promise<OpportunityResponseDto> {
+    const opportunity = await this.opportunityRepo.findOne({
+      where: { id: opportunityId, tenantId, deletedAt: null as any },
+    });
+
+    if (!opportunity) {
+      throw new NotFoundException('Opportunity not found');
+    }
+
+    opportunity.assignedTo = userId;
+    const saved = await this.opportunityRepo.save(opportunity);
+
+    this.logger.log(`Opportunity ${opportunityId} assigned to user ${userId}`);
+    return this.toResponse(saved);
+  }
+
+  private toResponse(opportunity: OpportunityEntity): OpportunityResponseDto {
+    return {
+      id: opportunity.id,
+      tenantId: opportunity.tenantId,
+      name: opportunity.name,
+      description: opportunity.description,
+      leadId: opportunity.leadId,
+      stage: opportunity.stage,
+      stageId: opportunity.stageId,
+      amount: Number(opportunity.amount),
+      currency: opportunity.currency,
+      probability: opportunity.probability,
+      expectedCloseDate: opportunity.expectedCloseDate,
+      actualCloseDate: opportunity.actualCloseDate,
+      assignedTo: opportunity.assignedTo,
+      wonAt: opportunity.wonAt,
+      lostAt: opportunity.lostAt,
+      lostReason: opportunity.lostReason,
+      contactName: opportunity.contactName,
+      contactEmail: opportunity.contactEmail,
+      contactPhone: opportunity.contactPhone,
+      companyName: opportunity.companyName,
+      notes: opportunity.notes,
+      customFields: opportunity.customFields,
+      createdAt: opportunity.createdAt,
+      updatedAt: opportunity.updatedAt,
+      createdBy: opportunity.createdBy,
+      lead: opportunity.lead,
+      pipelineStage: opportunity.pipelineStage,
+    };
+  }
+}
diff --git a/src/modules/sales/services/pipeline.service.ts b/src/modules/sales/services/pipeline.service.ts
new file mode 100644
index 0000000..4f0b62c
--- /dev/null
+++ b/src/modules/sales/services/pipeline.service.ts
@@ -0,0 +1,186 @@
+import { Injectable, NotFoundException, Logger } from '@nestjs/common';
+import { InjectRepository } from '@nestjs/typeorm';
+import { Repository, DataSource } from 'typeorm';
+
+import { PipelineStageEntity, OpportunityEntity } from '../entities';
+import {
+  CreatePipelineStageDto,
+  UpdatePipelineStageDto,
+  ReorderStagesDto,
+  PipelineStageResponseDto,
+} from '../dto';
+
+@Injectable()
+export class PipelineService {
+  private readonly logger = new Logger(PipelineService.name);
+
+  constructor(
+    @InjectRepository(PipelineStageEntity)
+    private readonly stageRepo: Repository<PipelineStageEntity>,
+    @InjectRepository(OpportunityEntity)
+    private readonly opportunityRepo: Repository<OpportunityEntity>,
+    private readonly dataSource: DataSource,
+  ) {}
+
+  async initializeDefaults(tenantId: string): Promise<void> {
+    await this.dataSource.query(`SELECT sales.initialize_default_stages($1)`, [tenantId]);
+    this.logger.log(`Default pipeline stages initialized for tenant ${tenantId}`);
+  }
+
+  async findAll(tenantId: string): Promise<PipelineStageResponseDto[]> {
+    const stages = await this.stageRepo.find({
+      where: { tenantId },
+      order: { position: 'ASC' },
+    });
+
+    // Get opportunity counts and totals for each stage
+    const stats = await this.opportunityRepo
+      .createQueryBuilder('o')
+      .select('o.stage_id', 'stageId')
+      .addSelect('COUNT(*)::int', 'count')
+      .addSelect('COALESCE(SUM(o.amount), 0)', 'total')
+      .where('o.tenant_id = :tenantId', { tenantId })
+      .andWhere('o.deleted_at IS NULL')
+      .groupBy('o.stage_id')
+      .getRawMany();
+
+    const statsMap = new Map(stats.map((s) => [s.stageId, s]));
+
+    return stages.map((stage) => {
+      const stageStats = statsMap.get(stage.id) || { count: 0, total: 0 };
+      return {
+        ...this.toResponse(stage),
+        opportunityCount: Number(stageStats.count),
+        totalAmount: Number(stageStats.total),
+      };
+    });
+  }
+
+  async findOne(tenantId: string, stageId: string): Promise<PipelineStageResponseDto> {
+    const stage = await this.stageRepo.findOne({
+      where: { id: stageId, tenantId },
+    });
+
+    if (!stage) {
+      throw new NotFoundException('Pipeline stage not found');
+    }
+
+    return this.toResponse(stage);
+  }
+
+  async create(tenantId: string, dto: CreatePipelineStageDto): Promise<PipelineStageResponseDto> {
+    // Get max position
+    const maxPosition = await this.stageRepo
+      .createQueryBuilder('s')
+      .select('MAX(s.position)', 'max')
+      .where('s.tenant_id = :tenantId', { tenantId })
+      .getRawOne();
+
+    const position = dto.position ?? (maxPosition?.max ?? 0) + 1;
+
+    const stage = this.stageRepo.create({
+      tenantId,
+      name: dto.name,
+      position,
+      color: dto.color ?? '#3B82F6',
+      isWon: dto.isWon ?? false,
+      isLost: dto.isLost ?? false,
+      isActive: dto.isActive ?? true,
+    });
+
+    const saved = await this.stageRepo.save(stage);
+    this.logger.log(`Pipeline stage created: ${saved.id} for tenant ${tenantId}`);
+
+    return this.toResponse(saved);
+  }
+
+  async update(
+    tenantId: string,
+    stageId: string,
+    dto: UpdatePipelineStageDto,
+  ): Promise<PipelineStageResponseDto> {
+    const stage = await this.stageRepo.findOne({
+      where: { id: stageId, tenantId },
+    });
+
+    if (!stage) {
+      throw new NotFoundException('Pipeline stage not found');
+    }
+
+    Object.assign(stage, {
+      name: dto.name ?? stage.name,
+      position: dto.position ?? stage.position,
+      color: dto.color ?? stage.color,
+      isWon: dto.isWon ?? stage.isWon,
+      isLost: dto.isLost ?? stage.isLost,
+      isActive: dto.isActive ?? stage.isActive,
+    });
+
+    const saved = await this.stageRepo.save(stage);
+    this.logger.log(`Pipeline stage updated: ${saved.id}`);
+
+    return this.toResponse(saved);
+  }
+
+  async remove(tenantId: string, stageId: string): Promise<void> {
+    const stage = await this.stageRepo.findOne({
+      where: { id: stageId, tenantId },
+    });
+
+    if (!stage) {
+      throw new NotFoundException('Pipeline stage not found');
+    }
+
+    // Check if there are opportunities in this stage
+    const opportunityCount = await this.opportunityRepo.count({
+      where: { stageId, tenantId, deletedAt: null as any },
+    });
+
+    if (opportunityCount > 0) {
+      throw new NotFoundException(
+        `Cannot delete stage with ${opportunityCount} opportunities. Move them first.`,
+      );
+    }
+
+    await this.stageRepo.remove(stage);
+    this.logger.log(`Pipeline stage deleted: ${stageId}`);
+  }
+
+  async reorder(tenantId: string, dto: ReorderStagesDto): Promise<PipelineStageResponseDto[]> {
+    const stages = await this.stageRepo.find({
+      where: { tenantId },
+    });
+
+    const stageMap = new Map(stages.map((s) => [s.id, s]));
+
+    // Update positions based on the order in dto.stageIds
+    const updates = dto.stageIds.map((id, index) => {
+      const stage = stageMap.get(id);
+      if (stage) {
+        stage.position = index + 1;
+        return stage;
+      }
+      return null;
+    }).filter(Boolean);
+
+    await this.stageRepo.save(updates as PipelineStageEntity[]);
+    this.logger.log(`Pipeline stages reordered for tenant ${tenantId}`);
+
+    return this.findAll(tenantId);
+  }
+
+  private toResponse(stage: PipelineStageEntity): PipelineStageResponseDto {
+    return {
+      id: stage.id,
+      tenantId: stage.tenantId,
+      name: stage.name,
+      position: stage.position,
+      color: stage.color,
+      isWon: stage.isWon,
+      isLost: stage.isLost,
+      isActive: stage.isActive,
+      createdAt: stage.createdAt,
+      updatedAt: stage.updatedAt,
+    };
+  }
+}
diff --git a/src/modules/sales/services/sales-dashboard.service.ts b/src/modules/sales/services/sales-dashboard.service.ts
new file mode 100644
index 0000000..50b53b3
--- /dev/null
+++ b/src/modules/sales/services/sales-dashboard.service.ts
@@ -0,0 +1,227 @@
+import { Injectable, Logger } from '@nestjs/common';
+import { InjectRepository } from '@nestjs/typeorm';
+import { Repository, DataSource } from 'typeorm';
+
+import { LeadEntity, OpportunityEntity, ActivityEntity, OpportunityStage, LeadStatus, ActivityStatus } from '../entities';
+import {
+  SalesDashboardDto,
+  LeadsByStatusDto,
+  LeadsBySourceDto,
+  OpportunitiesByStageDto,
+  ConversionFunnelDto,
+  SalesPerformanceDto,
+} from '../dto';
+
+@Injectable()
+export class SalesDashboardService {
+  private readonly logger = new Logger(SalesDashboardService.name);
+
+  constructor(
+    @InjectRepository(LeadEntity)
+    private readonly leadRepo: Repository<LeadEntity>,
+    @InjectRepository(OpportunityEntity)
+    private readonly opportunityRepo: Repository<OpportunityEntity>,
+    @InjectRepository(ActivityEntity)
+    private readonly activityRepo: Repository<ActivityEntity>,
+    private readonly dataSource: DataSource,
+  ) {}
+
+  async getDashboardSummary(tenantId: string): Promise<SalesDashboardDto> {
+    // Total leads
+    const totalLeads = await this.leadRepo.count({
+      where: { tenantId, deletedAt: null as any },
+    });
+
+    // Total opportunities
+    const totalOpportunities = await this.opportunityRepo.count({
+      where: { tenantId, deletedAt: null as any },
+    });
+
+    // Pipeline value and won deals
+    const pipelineStats = await this.opportunityRepo
+      .createQueryBuilder('o')
+      .select('COUNT(*)', 'total')
+      .addSelect('COALESCE(SUM(o.amount), 0)', 'totalValue')
+      .addSelect('COUNT(*) FILTER (WHERE o.stage = :wonStage)', 'wonCount')
+      .addSelect('COALESCE(SUM(o.amount) FILTER (WHERE o.stage = :wonStage), 0)', 'wonValue')
+      .where('o.tenant_id = :tenantId', { tenantId })
+      .andWhere('o.deleted_at IS NULL')
+      .setParameter('wonStage', OpportunityStage.CLOSED_WON)
+      .getRawOne();
+
+    // Conversion rate (leads converted to opportunities)
+    const convertedLeads = await this.leadRepo.count({
+      where: { tenantId, status: LeadStatus.CONVERTED, deletedAt: null as any },
+    });
+    const conversionRate = totalLeads > 0 ? (convertedLeads / totalLeads) * 100 : 0;
+
+    // Average deal size
+    const avgDealSize =
+      Number(pipelineStats.wonCount) > 0
+        ? Number(pipelineStats.wonValue) / Number(pipelineStats.wonCount)
+        : 0;
+
+    // Activities this week
+    const weekAgo = new Date();
+    weekAgo.setDate(weekAgo.getDate() - 7);
+
+    const activitiesThisWeek = await this.activityRepo.count({
+      where: {
+        tenantId,
+        status: ActivityStatus.COMPLETED,
+        deletedAt: null as any,
+      },
+    });
+
+    return {
+      totalLeads,
+      totalOpportunities,
+      totalPipelineValue: Number(pipelineStats.totalValue),
+      wonDeals: Number(pipelineStats.wonCount),
+      conversionRate: Math.round(conversionRate * 100) / 100,
+      averageDealSize: Math.round(avgDealSize * 100) / 100,
+      activitiesThisWeek,
+      currency: 'USD',
+    };
+  }
+
+  async getLeadsByStatus(tenantId: string): Promise<LeadsByStatusDto[]> {
+    const result = await this.leadRepo
+      .createQueryBuilder('l')
+      .select('l.status', 'status')
+      .addSelect('COUNT(*)::int', 'count')
+      .where('l.tenant_id = :tenantId', { tenantId })
+      .andWhere('l.deleted_at IS NULL')
+      .groupBy('l.status')
+      .getRawMany();
+
+    const total = result.reduce((sum, r) => sum + r.count, 0);
+
+    return result.map((r) => ({
+      status: r.status,
+      count: r.count,
+      percentage: total > 0 ? Math.round((r.count / total) * 100) : 0,
+    }));
+  }
+
+  async getLeadsBySource(tenantId: string): Promise<LeadsBySourceDto[]> {
+    const result = await this.leadRepo
+      .createQueryBuilder('l')
+      .select('l.source', 'source')
+      .addSelect('COUNT(*)::int', 'count')
+      .where('l.tenant_id = :tenantId', { tenantId })
+      .andWhere('l.deleted_at IS NULL')
+      .groupBy('l.source')
+      .getRawMany();
+
+    const total = result.reduce((sum, r) => sum + r.count, 0);
+
+    return result.map((r) => ({
+      source: r.source,
+      count: r.count,
+      percentage: total > 0 ? Math.round((r.count / total) * 100) : 0,
+    }));
+  }
+
+  async getOpportunitiesByStage(tenantId: string): Promise<OpportunitiesByStageDto[]> {
+    const result = await this.opportunityRepo
+      .createQueryBuilder('o')
+      .select('o.stage', 'stage')
+      .addSelect('COUNT(*)::int', 'count')
+      .addSelect('COALESCE(SUM(o.amount), 0)', 'totalAmount')
+      .where('o.tenant_id = :tenantId', { tenantId })
+      .andWhere('o.deleted_at IS NULL')
+      .groupBy('o.stage')
+      .getRawMany();
+
+    const total = result.reduce((sum, r) => sum + r.count, 0);
+
+    return result.map((r) => ({
+      stage: r.stage,
+      count: r.count,
+      totalAmount: Number(r.totalAmount),
+      percentage: total > 0 ? Math.round((r.count / total) * 100) : 0,
+    }));
+  }
+
+  async getConversionFunnel(tenantId: string): Promise<ConversionFunnelDto[]> {
+    // Define funnel stages
+    const stages = [
+      { stage: 'New Leads', query: { status: LeadStatus.NEW } },
+      { stage: 'Contacted', query: { status: LeadStatus.CONTACTED } },
+      { stage: 'Qualified', query: { status: LeadStatus.QUALIFIED } },
+      { stage: 'Converted', query: { status: LeadStatus.CONVERTED } },
+    ];
+
+    const totalLeads = await this.leadRepo.count({
+      where: { tenantId, deletedAt: null as any },
+    });
+
+    let previousCount = totalLeads;
+    const funnel: ConversionFunnelDto[] = [];
+
+    for (const { stage, query } of stages) {
+      const count = await this.leadRepo.count({
+        where: { tenantId, ...query, deletedAt: null as any },
+      });
+
+      funnel.push({
+        stage,
+        count,
+        percentage: totalLeads > 0 ? Math.round((count / totalLeads) * 100) : 0,
+        conversionFromPrevious:
+          previousCount > 0 ? Math.round((count / previousCount) * 100) : 0,
+      });
+
+      previousCount = count > 0 ? count : previousCount;
+    }
+
+    // Add opportunity stages
+    const wonOpportunities = await this.opportunityRepo.count({
+      where: { tenantId, stage: OpportunityStage.CLOSED_WON, deletedAt: null as any },
+    });
+
+    funnel.push({
+      stage: 'Won Deals',
+      count: wonOpportunities,
+      percentage: totalLeads > 0 ? Math.round((wonOpportunities / totalLeads) * 100) : 0,
+      conversionFromPrevious:
+        previousCount > 0 ? Math.round((wonOpportunities / previousCount) * 100) : 0,
+    });
+
+    return funnel;
+  }
+
+  async getSalesPerformance(tenantId: string): Promise<SalesPerformanceDto[]> {
+    // Get aggregated performance by user
+    const result = await this.dataSource.query(`
+      SELECT
+        u.id as user_id,
+        COALESCE(u.first_name || ' ' || u.last_name, u.email) as user_name,
+        (SELECT COUNT(*) FROM sales.leads WHERE assigned_to = u.id AND tenant_id = $1 AND deleted_at IS NULL)::int as leads_assigned,
+        (SELECT COUNT(*) FROM sales.opportunities WHERE assigned_to = u.id AND tenant_id = $1 AND stage = 'closed_won' AND deleted_at IS NULL)::int as opportunities_won,
+        (SELECT COALESCE(SUM(amount), 0) FROM sales.opportunities WHERE assigned_to = u.id AND tenant_id = $1 AND stage = 'closed_won' AND deleted_at IS NULL) as total_revenue,
+        (SELECT COUNT(*) FROM sales.activities WHERE assigned_to = u.id AND tenant_id = $1 AND status = 'completed' AND deleted_at IS NULL)::int as activities_completed
+      FROM users.users u
+      WHERE u.tenant_id = $1
+        AND EXISTS (
+          SELECT 1 FROM sales.leads WHERE assigned_to = u.id AND tenant_id = $1
+          UNION
+          SELECT 1 FROM sales.opportunities WHERE assigned_to = u.id AND tenant_id = $1
+        )
+    `, [tenantId]);
+
+    return result.map((r: any) => ({
+      userId: r.user_id,
+      userName: r.user_name,
+      leadsAssigned: r.leads_assigned,
+      opportunitiesWon: r.opportunities_won,
+      totalRevenue: Number(r.total_revenue),
+      conversionRate:
+        r.leads_assigned > 0
+          ? Math.round((r.opportunities_won / r.leads_assigned) * 100)
+          : 0,
+      activitiesCompleted: r.activities_completed,
+    }));
+  }
+}