diff --git a/backend/src/app.module.ts b/backend/src/app.module.ts
index ae25ffd92..2b211ed41 100644
--- a/backend/src/app.module.ts
+++ b/backend/src/app.module.ts
@@ -4,6 +4,7 @@ import { ConfigModule, ConfigService } from '@nestjs/config';
 import { AppController } from './app.controller';
 import { AppService } from './app.service';
 import { AssetCategoriesModule } from './asset-categories/asset-categories.module';
+import { SettingsModule } from './settings/settings.module';
 import { AssetCategory } from './asset-categories/asset-category.entity';
 import { DepartmentsModule } from './departments/departments.module';
 import { Department } from './departments/department.entity';
diff --git a/backend/src/settings/dto/create-settings.dto.ts b/backend/src/settings/dto/create-settings.dto.ts
new file mode 100644
index 000000000..55b81ba2b
--- /dev/null
+++ b/backend/src/settings/dto/create-settings.dto.ts
@@ -0,0 +1,12 @@
+import { IsString } from 'class-validator';
+
+export class CreateSettingsDto {
+  @IsString()
+  defaultCurrency: string;
+
+  @IsString()
+  timezone: string;
+
+  @IsString()
+  depreciationMethod: string;
+}
diff --git a/backend/src/settings/dto/update-settings.dto.ts b/backend/src/settings/dto/update-settings.dto.ts
new file mode 100644
index 000000000..52de23198
--- /dev/null
+++ b/backend/src/settings/dto/update-settings.dto.ts
@@ -0,0 +1,15 @@
+import { IsOptional, IsString } from 'class-validator';
+
+export class UpdateSettingsDto {
+  @IsOptional()
+  @IsString()
+  defaultCurrency?: string;
+
+  @IsOptional()
+  @IsString()
+  timezone?: string;
+
+  @IsOptional()
+  @IsString()
+  depreciationMethod?: string;
+}
diff --git a/backend/src/settings/entities/settings.entity.ts b/backend/src/settings/entities/settings.entity.ts
new file mode 100644
index 000000000..4d9648a91
--- /dev/null
+++ b/backend/src/settings/entities/settings.entity.ts
@@ -0,0 +1,6 @@
+export class Settings {
+  id: string;
+  defaultCurrency: string;
+  timezone: string;
+  depreciationMethod: string;
+}
diff --git a/backend/src/settings/settings.controller.ts b/backend/src/settings/settings.controller.ts
new file mode 100644
index 000000000..f5551f138
--- /dev/null
+++ b/backend/src/settings/settings.controller.ts
@@ -0,0 +1,34 @@
+import { Controller, Get, Post, Put, Delete, Body, Param } from '@nestjs/common';
+import { SettingsService } from './settings.service';
+import { CreateSettingsDto } from './dto/create-settings.dto';
+import { UpdateSettingsDto } from './dto/update-settings.dto';
+
+@Controller('settings')
+export class SettingsController {
+  constructor(private readonly settingsService: SettingsService) {}
+
+  @Get()
+  findAll() {
+    return this.settingsService.findAll();
+  }
+
+  @Get(':id')
+  findOne(@Param('id') id: string) {
+    return this.settingsService.findOne(id);
+  }
+
+  @Post()
+  create(@Body() createSettingsDto: CreateSettingsDto) {
+    return this.settingsService.create(createSettingsDto);
+  }
+
+  @Put(':id')
+  update(@Param('id') id: string, @Body() updateSettingsDto: UpdateSettingsDto) {
+    return this.settingsService.update(id, updateSettingsDto);
+  }
+
+  @Delete(':id')
+  remove(@Param('id') id: string) {
+    return this.settingsService.remove(id);
+  }
+}
diff --git a/backend/src/settings/settings.module.ts b/backend/src/settings/settings.module.ts
new file mode 100644
index 000000000..63e54df50
--- /dev/null
+++ b/backend/src/settings/settings.module.ts
@@ -0,0 +1,9 @@
+import { Module } from '@nestjs/common';
+import { SettingsController } from './settings.controller';
+import { SettingsService } from './settings.service';
+
+@Module({
+  controllers: [SettingsController],
+  providers: [SettingsService],
+})
+export class SettingsModule {}
diff --git a/backend/src/settings/settings.service.ts b/backend/src/settings/settings.service.ts
new file mode 100644
index 000000000..e21e1c5c0
--- /dev/null
+++ b/backend/src/settings/settings.service.ts
@@ -0,0 +1,38 @@
+import { Injectable } from '@nestjs/common';
+import { CreateSettingsDto } from './dto/create-settings.dto';
+import { UpdateSettingsDto } from './dto/update-settings.dto';
+
+@Injectable()
+export class SettingsService {
+  private settings = [];
+
+  findAll() {
+    return this.settings;
+  }
+
+  findOne(id: string) {
+    return this.settings.find(s => s.id === id);
+  }
+
+  create(createSettingsDto: CreateSettingsDto) {
+    const newSetting = { id: Date.now().toString(), ...createSettingsDto };
+    this.settings.push(newSetting);
+    return newSetting;
+  }
+
+  update(id: string, updateSettingsDto: UpdateSettingsDto) {
+    const setting = this.findOne(id);
+    if (setting) {
+      Object.assign(setting, updateSettingsDto);
+    }
+    return setting;
+  }
+
+  remove(id: string) {
+    const idx = this.settings.findIndex(s => s.id === id);
+    if (idx > -1) {
+      return this.settings.splice(idx, 1);
+    }
+    return null;
+  }
+}
diff --git a/backend/src/user-profile/dto/update-profile.dto.ts b/backend/src/user-profile/dto/update-profile.dto.ts
new file mode 100644
index 000000000..732dedf3d
--- /dev/null
+++ b/backend/src/user-profile/dto/update-profile.dto.ts
@@ -0,0 +1,19 @@
+import { IsOptional, IsString, IsEmail, IsPhoneNumber } from 'class-validator';
+
+export class UpdateProfileDto {
+  @IsOptional()
+  @IsString()
+  name?: string;
+
+  @IsOptional()
+  @IsEmail()
+  email?: string;
+
+  @IsOptional()
+  @IsPhoneNumber()
+  phone?: string;
+
+  @IsOptional()
+  @IsString()
+  avatarUrl?: string;
+}
diff --git a/backend/src/user-profile/entities/user-profile.entity.ts b/backend/src/user-profile/entities/user-profile.entity.ts
new file mode 100644
index 000000000..4f28dd19d
--- /dev/null
+++ b/backend/src/user-profile/entities/user-profile.entity.ts
@@ -0,0 +1,7 @@
+export class UserProfile {
+  id: string;
+  name: string;
+  email: string;
+  phone: string;
+  avatarUrl: string;
+}
diff --git a/backend/src/user-profile/user-profile.controller.ts b/backend/src/user-profile/user-profile.controller.ts
new file mode 100644
index 000000000..551d3b0fb
--- /dev/null
+++ b/backend/src/user-profile/user-profile.controller.ts
@@ -0,0 +1,26 @@
+import { Controller, Get, Put, Body, UseInterceptors, UploadedFile, Post, Req } from '@nestjs/common';
+import { FileInterceptor } from '@nestjs/platform-express';
+import { UpdateProfileDto } from './dto/update-profile.dto';
+import { UserProfileService } from './user-profile.service';
+
+@Controller('profile')
+export class UserProfileController {
+  constructor(private readonly userProfileService: UserProfileService) {}
+
+  @Get()
+  getProfile(@Req() req) {
+    // TODO: Get user from request
+    return this.userProfileService.getProfile(req.user.id);
+  }
+
+  @Put()
+  updateProfile(@Req() req, @Body() updateProfileDto: UpdateProfileDto) {
+    return this.userProfileService.updateProfile(req.user.id, updateProfileDto);
+  }
+
+  @Post('avatar')
+  @UseInterceptors(FileInterceptor('file'))
+  uploadAvatar(@Req() req, @UploadedFile() file: any) {
+    return this.userProfileService.uploadAvatar(req.user.id, file);
+  }
+}
diff --git a/backend/src/user-profile/user-profile.module.ts b/backend/src/user-profile/user-profile.module.ts
new file mode 100644
index 000000000..23c3566e5
--- /dev/null
+++ b/backend/src/user-profile/user-profile.module.ts
@@ -0,0 +1,9 @@
+import { Module } from '@nestjs/common';
+import { UserProfileController } from './user-profile.controller';
+import { UserProfileService } from './user-profile.service';
+
+@Module({
+  controllers: [UserProfileController],
+  providers: [UserProfileService],
+})
+export class UserProfileModule {}
diff --git a/backend/src/user-profile/user-profile.service.ts b/backend/src/user-profile/user-profile.service.ts
new file mode 100644
index 000000000..e5fe583ae
--- /dev/null
+++ b/backend/src/user-profile/user-profile.service.ts
@@ -0,0 +1,20 @@
+import { Injectable } from '@nestjs/common';
+import { UpdateProfileDto } from './dto/update-profile.dto';
+
+@Injectable()
+export class UserProfileService {
+  async getProfile(userId: string) {
+    // TODO: Fetch user profile from DB
+    return {};
+  }
+
+  async updateProfile(userId: string, updateProfileDto: UpdateProfileDto) {
+    // TODO: Update user profile in DB
+    return {};
+  }
+
+  async uploadAvatar(userId: string, file: any) {
+    // TODO: Save avatar file and update user profile
+    return {};
+  }
+}