diff --git a/Rakefile b/Rakefile
index 981c69f..ac638d7 100644
--- a/Rakefile
+++ b/Rakefile
@@ -7,11 +7,12 @@ Minitest::TestTask.create
 namespace :db do
   desc "Run migrations"
   task :migrate, [:version] do |t, args|
+    require_relative "db"
+
     require "sequel/core"
     Sequel.extension :migration
+
     version = args[:version].to_i if args[:version]
-    Sequel.connect(ENV.fetch("DATABASE_URL"), logger: Logger.new($stderr)) do |db|
-      Sequel::Migrator.run(db, "db/migrations", target: version)
-    end
+    Sequel::Migrator.run(DB, "db/migrations", target: version, use_transactions: true)
   end
 end
diff --git a/db.rb b/db.rb
index c6f3a6c..1acbc3e 100644
--- a/db.rb
+++ b/db.rb
@@ -2,4 +2,8 @@ require "logger"
 
 require "sequel"
 
-DB = Sequel.connect(ENV.fetch("DATABASE_URL"), loggers: [Logger.new($stdout)])
+Sequel.extension :sqlite_json_ops
+
+logger = Logger.new($stdout)
+logger.level = Logger::WARN
+DB = Sequel.connect(ENV.fetch("DATABASE_URL"), loggers: [logger])
diff --git a/db/migrations/004_create_tags.rb b/db/migrations/004_create_tags.rb
new file mode 100644
index 0000000..2915204
--- /dev/null
+++ b/db/migrations/004_create_tags.rb
@@ -0,0 +1,48 @@
+Sequel.migration do
+  up do
+    create_table(:tags) do
+      primary_key :id
+
+      String :name, unique: true, null: false
+
+      DateTime :created_at, null: false
+      DateTime :modified_at, null: false
+    end
+
+    create_table(:entities_tags) do
+      foreign_key :entity_id, :entities
+      foreign_key :tag_id, :tags
+
+      DateTime :created_at, null: false
+      DateTime :modified_at, null: false
+
+      unique [:entity_id, :tag_id]
+    end
+
+    json = Sequel.sqlite_json_op(:json)
+    tags = json.extract("$.tags")
+
+    DB[:pinboard]
+      .select_append(tags.as(:tags))
+      .exclude(tags => "")
+      .each do |pin|
+        entity_id = pin.fetch(:entity_id)
+        tag_names = pin.fetch(:tags).split(/\s+/)
+
+        tag_names.each do |tag_name|
+          tag_id = DB[:tags].where(name: tag_name).get(:id)
+
+          created_at = modified_at = DateTime.now
+          tag_id ||= DB[:tags].insert(name: tag_name, created_at:, modified_at:)
+
+          created_at = modified_at = DateTime.now
+          DB[:entities_tags].insert(entity_id:, tag_id:, created_at:, modified_at:)
+        end
+      end
+  end
+
+  down do
+    drop_table(:tags)
+    drop_table(:entities_tags)
+  end
+end