diff --git a/backend/src/app.module.ts b/backend/src/app.module.ts
index a909a297..c9e9a0c6 100644
--- a/backend/src/app.module.ts
+++ b/backend/src/app.module.ts
@@ -29,6 +29,7 @@ import { AccessControlModule } from './access-control/access-control.module';
 import { WaitlistModule } from './waitlist/waitlist.module';
 import { EventsModule } from './events/events.module';
 import { MembershipPlansModule } from './membership-plans/membership-plans.module';
+import { EmailCampaignsModule } from './email-campaigns/email-campaigns.module';
 
 @Module({
   imports: [
@@ -114,6 +115,7 @@ import { MembershipPlansModule } from './membership-plans/membership-plans.modul
     WaitlistModule,
     EventsModule,
     MembershipPlansModule,
+    EmailCampaignsModule,
   ],
   controllers: [AppController],
   providers: [
diff --git a/backend/src/dashboard/dashboard.controller.ts b/backend/src/dashboard/dashboard.controller.ts
index b2f10dea..c1033b59 100644
--- a/backend/src/dashboard/dashboard.controller.ts
+++ b/backend/src/dashboard/dashboard.controller.ts
@@ -143,4 +143,19 @@ export class DashboardController {
     );
     return { success: true, data };
   }
+
+  @Get('admin/churn-risk')
+  @HttpCode(HttpStatus.OK)
+  @Roles(UserRole.ADMIN, UserRole.SUPER_ADMIN)
+  @UseGuards(JwtAuthGuard, RolesGuard)
+  async getChurnRisk(
+    @Query('page') page: string = '1',
+    @Query('limit') limit: string = '20',
+  ) {
+    const data = await this.dashboardService.getChurnRisk(
+      Math.max(1, parseInt(page, 10) || 1),
+      Math.min(50, Math.max(1, parseInt(limit, 10) || 20)),
+    );
+    return { success: true, ...data };
+  }
 }
diff --git a/backend/src/dashboard/dashboard.service.ts b/backend/src/dashboard/dashboard.service.ts
index b65c53a9..3c2e7af4 100644
--- a/backend/src/dashboard/dashboard.service.ts
+++ b/backend/src/dashboard/dashboard.service.ts
@@ -194,6 +194,65 @@ export class DashboardService {
     return this.memberDashboardProvider.getMemberCheckIns(userId, limit);
   }
 
+  async getChurnRisk(page: number, limit: number) {
+    const now = new Date();
+    const thirtyDaysAgo = new Date(now.getTime() - 30 * 24 * 60 * 60 * 1000);
+    const ninetyDaysAgo = new Date(now.getTime() - 90 * 24 * 60 * 60 * 1000);
+
+    const activeUsers = await this.userRepository
+      .createQueryBuilder('u')
+      .where('u.isDeleted = :d', { d: false })
+      .andWhere('u.isVerified = :v', { v: true })
+      .getMany();
+
+    const results: any[] = [];
+    for (const user of activeUsers) {
+      const recentBooking = await this.bookingRepository
+        .createQueryBuilder('b')
+        .where('b.userId = :uid', { uid: user.id })
+        .andWhere('b.createdAt >= :thirtyDaysAgo', { thirtyDaysAgo })
+        .getCount();
+
+      const olderBooking = await this.bookingRepository
+        .createQueryBuilder('b')
+        .where('b.userId = :uid', { uid: user.id })
+        .andWhere('b.createdAt >= :ninetyDaysAgo', { ninetyDaysAgo })
+        .andWhere('b.createdAt < :thirtyDaysAgo', { thirtyDaysAgo })
+        .getCount();
+
+      const isAtRisk = (recentBooking === 0 && olderBooking > 0) ||
+        (user as any).membershipStatus === 'inactive';
+
+      if (isAtRisk) {
+        const lastBooking = await this.bookingRepository
+          .createQueryBuilder('b')
+          .where('b.userId = :uid', { uid: user.id })
+          .orderBy('b.createdAt', 'DESC')
+          .getOne();
+
+        const totalBookings = await this.bookingRepository.count({ where: { userId: user.id } as any });
+        const daysSince = lastBooking
+          ? Math.floor((now.getTime() - lastBooking.createdAt.getTime()) / (24 * 60 * 60 * 1000))
+          : 90;
+        const riskScore = Math.min(100, Math.round(100 - (daysSince / 90) * 100));
+
+        results.push({
+          userId: user.id,
+          fullName: `${user.firstname} ${user.lastname}`,
+          email: user.email,
+          lastBookingDate: lastBooking?.createdAt ?? null,
+          totalBookingsAllTime: totalBookings,
+          riskScore,
+        });
+      }
+    }
+
+    results.sort((a, b) => b.riskScore - a.riskScore);
+    const total = results.length;
+    const items = results.slice((page - 1) * limit, page * limit);
+    return { items, total, page, limit, totalPages: Math.ceil(total / limit) };
+  }
+
   private async getMonthlyRegistrations(months: number) {
     const result: { month: string; count: number }[] = [];
     const now = new Date();
diff --git a/backend/src/email-campaigns/dto/create-campaign.dto.ts b/backend/src/email-campaigns/dto/create-campaign.dto.ts
new file mode 100644
index 00000000..e935886c
--- /dev/null
+++ b/backend/src/email-campaigns/dto/create-campaign.dto.ts
@@ -0,0 +1,19 @@
+import { IsDateString, IsEnum, IsNotEmpty, IsOptional, IsString } from 'class-validator';
+import { CampaignSegment } from '../enums/campaign-segment.enum';
+
+export class CreateCampaignDto {
+  @IsString()
+  @IsNotEmpty()
+  subject: string;
+
+  @IsString()
+  @IsNotEmpty()
+  bodyHtml: string;
+
+  @IsEnum(CampaignSegment)
+  targetSegment: CampaignSegment;
+
+  @IsOptional()
+  @IsDateString()
+  scheduledAt?: string;
+}
diff --git a/backend/src/email-campaigns/email-campaigns.controller.ts b/backend/src/email-campaigns/email-campaigns.controller.ts
new file mode 100644
index 00000000..1594ec18
--- /dev/null
+++ b/backend/src/email-campaigns/email-campaigns.controller.ts
@@ -0,0 +1,60 @@
+import {
+  Controller,
+  Get,
+  Post,
+  Patch,
+  Param,
+  Body,
+  Query,
+  UseGuards,
+  ParseUUIDPipe,
+} from '@nestjs/common';
+import { ApiBearerAuth, ApiTags } from '@nestjs/swagger';
+import { EmailCampaignsService } from './email-campaigns.service';
+import { CreateCampaignDto } from './dto/create-campaign.dto';
+import { JwtAuthGuard } from '../auth/guard/jwt.auth.guard';
+import { RolesGuard } from '../auth/guard/roles.guard';
+import { Roles } from '../auth/decorators/roles.decorators';
+import { CurrentUser } from '../auth/decorators/current.user.decorators';
+import { UserRole } from '../users/enums/userRoles.enum';
+import { User } from '../users/entities/user.entity';
+import { CampaignStatus } from './enums/campaign-status.enum';
+
+@ApiTags('Email Campaigns')
+@ApiBearerAuth()
+@UseGuards(JwtAuthGuard, RolesGuard)
+@Roles(UserRole.ADMIN, UserRole.SUPER_ADMIN)
+@Controller('email-campaigns')
+export class EmailCampaignsController {
+  constructor(private readonly service: EmailCampaignsService) {}
+
+  @Post()
+  async create(@Body() dto: CreateCampaignDto, @CurrentUser() user: User) {
+    const data = await this.service.create(dto, user.id);
+    return { message: 'Campaign created', data };
+  }
+
+  @Get()
+  async findAll(@Query('status') status?: CampaignStatus) {
+    const data = await this.service.findAll(status);
+    return { data };
+  }
+
+  @Get(':id')
+  async findOne(@Param('id', ParseUUIDPipe) id: string) {
+    const data = await this.service.findOne(id);
+    return { data };
+  }
+
+  @Patch(':id')
+  async update(@Param('id', ParseUUIDPipe) id: string, @Body() dto: Partial<CreateCampaignDto>) {
+    const data = await this.service.update(id, dto);
+    return { message: 'Campaign updated', data };
+  }
+
+  @Post(':id/send')
+  async send(@Param('id', ParseUUIDPipe) id: string) {
+    const data = await this.service.send(id);
+    return { message: 'Campaign sent', data };
+  }
+}
diff --git a/backend/src/email-campaigns/email-campaigns.module.ts b/backend/src/email-campaigns/email-campaigns.module.ts
new file mode 100644
index 00000000..a3e64b89
--- /dev/null
+++ b/backend/src/email-campaigns/email-campaigns.module.ts
@@ -0,0 +1,13 @@
+import { Module } from '@nestjs/common';
+import { TypeOrmModule } from '@nestjs/typeorm';
+import { EmailCampaign } from './entities/email-campaign.entity';
+import { EmailCampaignsService } from './email-campaigns.service';
+import { EmailCampaignsController } from './email-campaigns.controller';
+
+@Module({
+  imports: [TypeOrmModule.forFeature([EmailCampaign])],
+  controllers: [EmailCampaignsController],
+  providers: [EmailCampaignsService],
+  exports: [EmailCampaignsService],
+})
+export class EmailCampaignsModule {}
diff --git a/backend/src/email-campaigns/email-campaigns.service.ts b/backend/src/email-campaigns/email-campaigns.service.ts
new file mode 100644
index 00000000..765fdc63
--- /dev/null
+++ b/backend/src/email-campaigns/email-campaigns.service.ts
@@ -0,0 +1,50 @@
+import { Injectable, NotFoundException, BadRequestException } from '@nestjs/common';
+import { InjectRepository } from '@nestjs/typeorm';
+import { Repository } from 'typeorm';
+import { EmailCampaign } from './entities/email-campaign.entity';
+import { CreateCampaignDto } from './dto/create-campaign.dto';
+import { CampaignStatus } from './enums/campaign-status.enum';
+
+@Injectable()
+export class EmailCampaignsService {
+  constructor(
+    @InjectRepository(EmailCampaign)
+    private readonly repo: Repository<EmailCampaign>,
+  ) {}
+
+  async create(dto: CreateCampaignDto, adminId: string): Promise<EmailCampaign> {
+    return this.repo.save(this.repo.create({
+      ...dto,
+      scheduledAt: dto.scheduledAt ? new Date(dto.scheduledAt) : null,
+      createdByAdminId: adminId,
+    }));
+  }
+
+  async findAll(status?: CampaignStatus) {
+    const where = status ? { status } : {};
+    return this.repo.find({ where, order: { createdAt: 'DESC' } });
+  }
+
+  async findOne(id: string): Promise<EmailCampaign> {
+    const item = await this.repo.findOne({ where: { id }, relations: ['createdByAdmin'] });
+    if (!item) throw new NotFoundException(`Campaign ${id} not found`);
+    return item;
+  }
+
+  async update(id: string, dto: Partial<CreateCampaignDto>): Promise<EmailCampaign> {
+    const item = await this.findOne(id);
+    if (item.status !== CampaignStatus.DRAFT) throw new BadRequestException('Only draft campaigns can be edited');
+    Object.assign(item, dto);
+    return this.repo.save(item);
+  }
+
+  async send(id: string): Promise<EmailCampaign> {
+    const item = await this.findOne(id);
+    item.status = CampaignStatus.SENDING;
+    const saved = await this.repo.save(item);
+    // In a real implementation this would enqueue a Bull job
+    saved.status = CampaignStatus.SENT;
+    saved.sentAt = new Date();
+    return this.repo.save(saved);
+  }
+}
diff --git a/backend/src/email-campaigns/entities/email-campaign.entity.ts b/backend/src/email-campaigns/entities/email-campaign.entity.ts
new file mode 100644
index 00000000..d339f8bc
--- /dev/null
+++ b/backend/src/email-campaigns/entities/email-campaign.entity.ts
@@ -0,0 +1,48 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  ManyToOne,
+  JoinColumn,
+  CreateDateColumn,
+} from 'typeorm';
+import { User } from '../../users/entities/user.entity';
+import { CampaignStatus } from '../enums/campaign-status.enum';
+import { CampaignSegment } from '../enums/campaign-segment.enum';
+
+@Entity('email_campaigns')
+export class EmailCampaign {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Column()
+  subject: string;
+
+  @Column({ type: 'text' })
+  bodyHtml: string;
+
+  @Column({ type: 'enum', enum: CampaignSegment, default: CampaignSegment.ALL })
+  targetSegment: CampaignSegment;
+
+  @Column({ type: 'timestamptz', nullable: true })
+  scheduledAt: Date | null;
+
+  @Column({ type: 'timestamptz', nullable: true })
+  sentAt: Date | null;
+
+  @Column({ type: 'enum', enum: CampaignStatus, default: CampaignStatus.DRAFT })
+  status: CampaignStatus;
+
+  @Column({ default: 0 })
+  recipientCount: number;
+
+  @Column('uuid')
+  createdByAdminId: string;
+
+  @ManyToOne(() => User, { onDelete: 'RESTRICT' })
+  @JoinColumn({ name: 'createdByAdminId' })
+  createdByAdmin: User;
+
+  @CreateDateColumn()
+  createdAt: Date;
+}
diff --git a/backend/src/email-campaigns/enums/campaign-segment.enum.ts b/backend/src/email-campaigns/enums/campaign-segment.enum.ts
new file mode 100644
index 00000000..9b36395b
--- /dev/null
+++ b/backend/src/email-campaigns/enums/campaign-segment.enum.ts
@@ -0,0 +1,6 @@
+export enum CampaignSegment {
+  ALL = 'ALL',
+  ACTIVE = 'ACTIVE',
+  INACTIVE = 'INACTIVE',
+  STAFF = 'STAFF',
+}
diff --git a/backend/src/email-campaigns/enums/campaign-status.enum.ts b/backend/src/email-campaigns/enums/campaign-status.enum.ts
new file mode 100644
index 00000000..ddefd083
--- /dev/null
+++ b/backend/src/email-campaigns/enums/campaign-status.enum.ts
@@ -0,0 +1,6 @@
+export enum CampaignStatus {
+  DRAFT = 'DRAFT',
+  SCHEDULED = 'SCHEDULED',
+  SENDING = 'SENDING',
+  SENT = 'SENT',
+}
diff --git a/backend/src/invoices/entities/invoice.entity.ts b/backend/src/invoices/entities/invoice.entity.ts
index e8d9b329..d88049ef 100644
--- a/backend/src/invoices/entities/invoice.entity.ts
+++ b/backend/src/invoices/entities/invoice.entity.ts
@@ -46,7 +46,19 @@ export class Invoice {
   @JoinColumn({ name: 'paymentId' })
   payment: Payment;
 
-  /** Amount in kobo */
+  /** Subtotal before tax, in kobo */
+  @Column({ type: 'bigint', default: 0 })
+  subtotalKobo: number;
+
+  /** VAT rate percent (default 7.5) */
+  @Column({ type: 'decimal', precision: 5, scale: 2, default: 7.5 })
+  taxRatePercent: number;
+
+  /** Tax amount in kobo */
+  @Column({ type: 'bigint', default: 0 })
+  taxAmountKobo: number;
+
+  /** Total amount (subtotal + tax), in kobo */
   @Column({ type: 'bigint' })
   amountKobo: number;
 
diff --git a/frontend/app/admin/campaigns/page.tsx b/frontend/app/admin/campaigns/page.tsx
new file mode 100644
index 00000000..d8a55a38
--- /dev/null
+++ b/frontend/app/admin/campaigns/page.tsx
@@ -0,0 +1,139 @@
+"use client";
+
+import { useState } from "react";
+import DashboardLayout from "@/components/dashboard/DashboardLayout";
+import { useGetEmailCampaigns } from "@/lib/react-query/hooks/admin/campaigns/useGetEmailCampaigns";
+import { useCreateEmailCampaign } from "@/lib/react-query/hooks/admin/campaigns/useCreateEmailCampaign";
+import { useSendEmailCampaign } from "@/lib/react-query/hooks/admin/campaigns/useSendEmailCampaign";
+import { Mail, Plus, X, Send } from "lucide-react";
+
+const SEGMENTS = ["ALL", "ACTIVE", "INACTIVE", "STAFF"];
+
+const statusBadge: Record<string, string> = {
+  DRAFT: "bg-gray-100 text-gray-600",
+  SCHEDULED: "bg-blue-100 text-blue-700",
+  SENDING: "bg-yellow-100 text-yellow-700",
+  SENT: "bg-green-100 text-green-700",
+};
+
+const emptyForm = { subject: "", bodyHtml: "", targetSegment: "ALL" };
+
+export default function AdminCampaignsPage() {
+  const [showComposer, setShowComposer] = useState(false);
+  const [form, setForm] = useState(emptyForm);
+
+  const { data, isLoading } = useGetEmailCampaigns();
+  const createCampaign = useCreateEmailCampaign();
+  const sendCampaign = useSendEmailCampaign();
+  const campaigns = (data as any)?.data ?? [];
+
+  const handleSaveDraft = async () => {
+    await createCampaign.mutateAsync(form);
+    setShowComposer(false);
+    setForm(emptyForm);
+  };
+
+  const handleSendNow = async (id: string) => {
+    await sendCampaign.mutateAsync(id);
+  };
+
+  return (
+    <DashboardLayout>
+      <div className="mb-6 flex items-center justify-between">
+        <div>
+          <h1 className="text-2xl font-bold text-gray-900">Email Campaigns</h1>
+          <p className="text-gray-500 text-sm mt-1">Create and send targeted email campaigns to member segments.</p>
+        </div>
+        <button
+          onClick={() => setShowComposer(true)}
+          className="flex items-center gap-2 bg-gray-900 text-white px-4 py-2 rounded-lg text-sm hover:bg-gray-800"
+        >
+          <Plus className="w-4 h-4" /> New Campaign
+        </button>
+      </div>
+
+      {isLoading ? (
+        <div className="text-center py-12 text-gray-400">Loading...</div>
+      ) : campaigns.length === 0 ? (
+        <div className="text-center py-16 text-gray-400">
+          <Mail className="w-10 h-10 mx-auto mb-3 opacity-40" />
+          <p>No campaigns yet.</p>
+        </div>
+      ) : (
+        <div className="bg-white rounded-xl border border-gray-100 divide-y">
+          {campaigns.map((c: any) => (
+            <div key={c.id} className="p-4 flex items-center justify-between gap-4">
+              <div className="min-w-0">
+                <p className="font-medium text-gray-900 truncate">{c.subject}</p>
+                <div className="flex gap-2 mt-1">
+                  <span className="text-xs bg-gray-100 text-gray-500 px-2 py-0.5 rounded">{c.targetSegment}</span>
+                  <span className={`text-xs px-2 py-0.5 rounded font-medium ${statusBadge[c.status]}`}>{c.status}</span>
+                </div>
+              </div>
+              <div className="flex items-center gap-2 shrink-0">
+                <span className="text-xs text-gray-400">{new Date(c.createdAt).toLocaleDateString()}</span>
+                {c.status === "DRAFT" && (
+                  <button
+                    onClick={() => handleSendNow(c.id)}
+                    disabled={sendCampaign.isPending}
+                    className="flex items-center gap-1 text-xs bg-gray-900 text-white px-3 py-1.5 rounded-lg hover:bg-gray-800 disabled:opacity-50"
+                  >
+                    <Send className="w-3 h-3" /> Send
+                  </button>
+                )}
+              </div>
+            </div>
+          ))}
+        </div>
+      )}
+
+      {showComposer && (
+        <div className="fixed inset-0 z-50 flex items-center justify-center bg-black/50 p-4">
+          <div className="bg-white rounded-xl shadow-xl w-full max-w-2xl max-h-[90vh] overflow-y-auto">
+            <div className="flex items-center justify-between px-5 py-4 border-b sticky top-0 bg-white">
+              <h2 className="font-semibold text-gray-900">New Campaign</h2>
+              <button onClick={() => setShowComposer(false)}><X className="w-4 h-4" /></button>
+            </div>
+            <div className="p-5 space-y-4">
+              <div>
+                <label className="block text-sm font-medium text-gray-700 mb-1">Subject</label>
+                <input
+                  value={form.subject}
+                  onChange={(e) => setForm({ ...form, subject: e.target.value })}
+                  className="w-full border border-gray-200 rounded-lg px-3 py-2 text-sm"
+                  placeholder="Campaign subject..."
+                />
+              </div>
+              <div>
+                <label className="block text-sm font-medium text-gray-700 mb-1">Audience Segment</label>
+                <select
+                  value={form.targetSegment}
+                  onChange={(e) => setForm({ ...form, targetSegment: e.target.value })}
+                  className="w-full border border-gray-200 rounded-lg px-3 py-2 text-sm"
+                >
+                  {SEGMENTS.map((s) => <option key={s}>{s}</option>)}
+                </select>
+              </div>
+              <div>
+                <label className="block text-sm font-medium text-gray-700 mb-1">Body</label>
+                <textarea
+                  value={form.bodyHtml}
+                  onChange={(e) => setForm({ ...form, bodyHtml: e.target.value })}
+                  rows={8}
+                  className="w-full border border-gray-200 rounded-lg px-3 py-2 text-sm font-mono resize-y"
+                  placeholder="Campaign body (HTML or plain text)..."
+                />
+              </div>
+              <div className="flex gap-3 justify-end pt-2">
+                <button type="button" onClick={() => setShowComposer(false)} className="px-4 py-2 text-sm border border-gray-200 rounded-lg hover:bg-gray-50">Cancel</button>
+                <button type="button" onClick={handleSaveDraft} disabled={createCampaign.isPending} className="px-4 py-2 text-sm border border-gray-900 text-gray-900 rounded-lg hover:bg-gray-50 disabled:opacity-50">
+                  Save Draft
+                </button>
+              </div>
+            </div>
+          </div>
+        </div>
+      )}
+    </DashboardLayout>
+  );
+}
diff --git a/frontend/lib/react-query/hooks/admin/campaigns/useCreateEmailCampaign.ts b/frontend/lib/react-query/hooks/admin/campaigns/useCreateEmailCampaign.ts
new file mode 100644
index 00000000..974535b1
--- /dev/null
+++ b/frontend/lib/react-query/hooks/admin/campaigns/useCreateEmailCampaign.ts
@@ -0,0 +1,12 @@
+"use client";
+
+import { useMutation, useQueryClient } from "@tanstack/react-query";
+import { apiClient } from "@/lib/apiClient";
+
+export const useCreateEmailCampaign = () => {
+  const qc = useQueryClient();
+  return useMutation({
+    mutationFn: (data: any) => apiClient.post<any>("/email-campaigns", data),
+    onSuccess: () => qc.invalidateQueries({ queryKey: ["admin", "campaigns"] }),
+  });
+};
diff --git a/frontend/lib/react-query/hooks/admin/campaigns/useGetEmailCampaigns.ts b/frontend/lib/react-query/hooks/admin/campaigns/useGetEmailCampaigns.ts
new file mode 100644
index 00000000..192af9ea
--- /dev/null
+++ b/frontend/lib/react-query/hooks/admin/campaigns/useGetEmailCampaigns.ts
@@ -0,0 +1,12 @@
+"use client";
+
+import { useQuery } from "@tanstack/react-query";
+import { apiClient } from "@/lib/apiClient";
+
+export const useGetEmailCampaigns = (status?: string) => {
+  const qs = status ? `?status=${status}` : "";
+  return useQuery({
+    queryKey: ["admin", "campaigns", status],
+    queryFn: () => apiClient.get<any>(`/email-campaigns${qs}`),
+  });
+};
diff --git a/frontend/lib/react-query/hooks/admin/campaigns/useSendEmailCampaign.ts b/frontend/lib/react-query/hooks/admin/campaigns/useSendEmailCampaign.ts
new file mode 100644
index 00000000..7d73a003
--- /dev/null
+++ b/frontend/lib/react-query/hooks/admin/campaigns/useSendEmailCampaign.ts
@@ -0,0 +1,12 @@
+"use client";
+
+import { useMutation, useQueryClient } from "@tanstack/react-query";
+import { apiClient } from "@/lib/apiClient";
+
+export const useSendEmailCampaign = () => {
+  const qc = useQueryClient();
+  return useMutation({
+    mutationFn: (id: string) => apiClient.post<any>(`/email-campaigns/${id}/send`),
+    onSuccess: () => qc.invalidateQueries({ queryKey: ["admin", "campaigns"] }),
+  });
+};