diff --git a/app/controllers/api/v1/benefits_controller.rb b/app/controllers/api/v1/benefits_controller.rb
new file mode 100644
index 0000000..cee8ef7
--- /dev/null
+++ b/app/controllers/api/v1/benefits_controller.rb
@@ -0,0 +1,10 @@
+module Api
+  module V1
+    class BenefitsController < ApplicationController
+
+      def index
+        @benefits = Benefit.all
+      end         
+    end
+  end
+end
diff --git a/app/models/benefit.rb b/app/models/benefit.rb
new file mode 100644
index 0000000..c35baf9
--- /dev/null
+++ b/app/models/benefit.rb
@@ -0,0 +1,13 @@
+# == Schema Information
+#
+# Table name: benefits
+#
+#  id         :bigint           not null, primary key
+#  name       :string           not null
+#  price      :decimal(, )      not null
+#  created_at :datetime         not null
+#  updated_at :datetime         not null
+#
+class Benefit < ApplicationRecord
+  validates :name, presence: true, uniqueness: true
+end
diff --git a/app/views/api/v1/benefits/index.json.jbuilder b/app/views/api/v1/benefits/index.json.jbuilder
new file mode 100644
index 0000000..676753e
--- /dev/null
+++ b/app/views/api/v1/benefits/index.json.jbuilder
@@ -0,0 +1,7 @@
+json.benefits do
+  json.array! @benefits do |benefit|
+    json.id          benefit.id
+    json.name        benefit.name
+    json.price       benefit.price
+  end
+end
diff --git a/config/routes.rb b/config/routes.rb
index b48378a..f5f87c1 100644
--- a/config/routes.rb
+++ b/config/routes.rb
@@ -10,6 +10,7 @@
     namespace :v1, defaults: { format: :json } do
       resources :reset_passwords, only: :index 
       resources :topics, only: :index 
+      resources :benefits, only: :index 
       resources :targets, only: [:index, :create, :destroy]
       resources :conversations, only: :index do
         resources :messages, only: [:index, :create]
diff --git a/db/migrate/20210902163709_create_benefits.rb b/db/migrate/20210902163709_create_benefits.rb
new file mode 100644
index 0000000..70b1ac3
--- /dev/null
+++ b/db/migrate/20210902163709_create_benefits.rb
@@ -0,0 +1,12 @@
+class CreateBenefits < ActiveRecord::Migration[6.1]
+  def change
+    create_table :benefits do |t|
+      t.string  :name,     null: false
+      t.decimal :price,    null: false
+
+      t.timestamps
+    end
+
+    add_index :benefits, :name,   unique: true
+  end
+end
diff --git a/db/schema.rb b/db/schema.rb
index cde5072..b8c5003 100644
--- a/db/schema.rb
+++ b/db/schema.rb
@@ -10,11 +10,19 @@
 #
 # It's strongly recommended that you check this file into your version control system.
 
-ActiveRecord::Schema.define(version: 2021_08_20_150714) do
+ActiveRecord::Schema.define(version: 2021_09_02_163709) do
 
   # These are extensions that must be enabled in order to support this database
   enable_extension "plpgsql"
 
+  create_table "benefits", force: :cascade do |t|
+    t.string "name", null: false
+    t.decimal "price", null: false
+    t.datetime "created_at", precision: 6, null: false
+    t.datetime "updated_at", precision: 6, null: false
+    t.index ["name"], name: "index_benefits_on_name", unique: true
+  end
+
   create_table "conversations", force: :cascade do |t|
     t.integer "user_a_id"
     t.integer "user_b_id"
diff --git a/db/seeds.rb b/db/seeds.rb
index 30c0d1b..9b0d248 100644
--- a/db/seeds.rb
+++ b/db/seeds.rb
@@ -5,3 +5,7 @@
 topic3 = Topic.create(name: "Travel", image: Faker::LoremFlickr.image(search_terms: ['travel']))
 topic4 = Topic.create(name: "Art",    image: Faker::LoremFlickr.image(search_terms: ['art']))
 topic5 = Topic.create(name: "Dating", image: Faker::LoremFlickr.image(search_terms: ['love']))
+
+benefit1 = Benefit.create(name: "Basic Benefit",   price: 7)
+benefit2 = Benefit.create(name: "Plus Benefit",    price: 15)
+benefit3 = Benefit.create(name: "Premium Benefit", price: 22)
diff --git a/spec/factories/benefits.rb b/spec/factories/benefits.rb
new file mode 100644
index 0000000..b4450f6
--- /dev/null
+++ b/spec/factories/benefits.rb
@@ -0,0 +1,18 @@
+# == Schema Information
+#
+# Table name: benefits
+#
+#  id         :bigint           not null, primary key
+#  name       :string           not null
+#  price      :decimal(, )      not null
+#  created_at :datetime         not null
+#  updated_at :datetime         not null
+#
+require 'faker'
+
+FactoryBot.define do
+  factory :benefit do
+    name               { Faker::Lorem.unique.word }
+    price              { Faker::Commerce.price }
+  end
+end
diff --git a/spec/requests/api/v1/benefits/index_spec.rb b/spec/requests/api/v1/benefits/index_spec.rb
new file mode 100644
index 0000000..b197b37
--- /dev/null
+++ b/spec/requests/api/v1/benefits/index_spec.rb
@@ -0,0 +1,25 @@
+require "rails_helper"
+
+describe "GET api/v1/benefits", type: :request do
+
+  context 'when the route is valid' do
+    before do
+      create_list(:benefit, 10)
+      get api_v1_benefits_path
+    end
+
+    it 'returns status 200' do
+      expect(response).to be_successful
+    end
+
+    it 'returns first data row attributes' do
+      expect(json_response['benefits'][0]['id']).to be_present
+      expect(json_response['benefits'][0]['name']).to be_present
+      expect(json_response['benefits'][0]['price']).to be_present
+    end
+
+    it "returns the total data generated" do
+      expect(json_response['benefits'].length).to eq(10)
+    end
+  end
+end