diff --git a/hledger/Hledger/Cli/Commands.hs b/hledger/Hledger/Cli/Commands.hs
index af2d827da..851067267 100644
--- a/hledger/Hledger/Cli/Commands.hs
+++ b/hledger/Hledger/Cli/Commands.hs
@@ -32,6 +32,7 @@ module Hledger.Cli.Commands (
   ,module Hledger.Cli.Commands.Help
   ,module Hledger.Cli.Commands.Import
   ,module Hledger.Cli.Commands.Incomestatement
+  ,module Hledger.Cli.Commands.Payees
   ,module Hledger.Cli.Commands.Prices
   ,module Hledger.Cli.Commands.Print
   ,module Hledger.Cli.Commands.Printunique
@@ -75,6 +76,7 @@ import Hledger.Cli.Commands.Files
 import Hledger.Cli.Commands.Help
 import Hledger.Cli.Commands.Import
 import Hledger.Cli.Commands.Incomestatement
+import Hledger.Cli.Commands.Payees
 import Hledger.Cli.Commands.Prices
 import Hledger.Cli.Commands.Print
 import Hledger.Cli.Commands.Printunique
@@ -107,6 +109,7 @@ builtinCommands = [
   ,(filesmode              , files)
   ,(diffmode               , diff)
   ,(incomestatementmode    , incomestatement)
+  ,(payeesmode             , payees)
   ,(pricesmode             , prices)
   ,(printmode              , print')
   ,(printuniquemode        , printunique)
@@ -173,6 +176,7 @@ commandsList = unlines [
   ," balance (b, bal)         show balance changes/end balances/budgets in accounts"
   ," commodities              show commodity/currency symbols"
   ," files                    show input file paths"
+  ," payees                   show payees"
   ," prices                   show market price records"
   ," print (p, txns)          show transactions (journal entries)"
   ," print-unique             show only transactions with unique descriptions"
diff --git a/hledger/Hledger/Cli/Commands/Payees.hs b/hledger/Hledger/Cli/Commands/Payees.hs
new file mode 100644
index 000000000..293d166e7
--- /dev/null
+++ b/hledger/Hledger/Cli/Commands/Payees.hs
@@ -0,0 +1,47 @@
+{-|
+
+The @payees@ command lists payees:
+
+- with the notes option the note field is included along with payees
+
+-}
+
+{-# LANGUAGE MultiWayIf #-}
+{-# LANGUAGE OverloadedStrings #-}
+{-# LANGUAGE ScopedTypeVariables #-}
+{-# LANGUAGE TemplateHaskell #-}
+{-# LANGUAGE CPP #-}
+
+module Hledger.Cli.Commands.Payees (
+  payeesmode
+ ,payees
+) where
+
+#if !(MIN_VERSION_base(4,11,0))
+import Data.Monoid
+#endif
+import Data.List
+import qualified Data.Text as T
+import qualified Data.Text.IO as T
+import System.Console.CmdArgs.Explicit as C
+
+import Hledger
+import Hledger.Cli.CliOptions
+
+
+-- | Command line options for this command.
+payeesmode = hledgerCommandMode
+  $(embedFileRelative "Hledger/Cli/Commands/Payees.txt")
+  [flagNone ["notes"] (setboolopt "notes") "include note field with payees"
+  ]
+  [generalflagsgroup1]
+  hiddenflags
+  ([], Just $ argsFlag "[QUERY]")
+
+-- | The payees command.
+payees :: CliOpts -> Journal -> IO ()
+payees CliOpts{rawopts_=rawopts, reportopts_=ropts} j = do
+  let notes  = notes_ ropts
+      payees = []
+
+  mapM_ (T.putStrLn . render) payees
diff --git a/hledger/Hledger/Cli/Commands/Payees.md b/hledger/Hledger/Cli/Commands/Payees.md
new file mode 100644
index 000000000..275e6c0a8
--- /dev/null
+++ b/hledger/Hledger/Cli/Commands/Payees.md
@@ -0,0 +1,15 @@
+payees
+Show payee names.
+
+_FLAGS_
+
+This command lists all payee names that appear in transactions. With the optional notes directive (`--notes`) it will include the note field along with the base payee name.
+
+Examples:
+
+```shell
+$ hledger payees
+Store Name
+Gas Station
+Person A
+```
diff --git a/hledger/Hledger/Cli/Commands/Payees.txt b/hledger/Hledger/Cli/Commands/Payees.txt
new file mode 100644
index 000000000..e22b818b3
--- /dev/null
+++ b/hledger/Hledger/Cli/Commands/Payees.txt
@@ -0,0 +1,15 @@
+payees
+Show payee names.
+
+_FLAGS_
+
+This command lists all payee names that appear in transactions. With the
+optional notes directive (--notes) it will include the note field along
+with the base payee name.
+
+Examples:
+
+$ hledger payees
+Store Name
+Gas Station
+Person A
diff --git a/hledger/hledger.cabal b/hledger/hledger.cabal
index 8829fc497..125761883 100644
--- a/hledger/hledger.cabal
+++ b/hledger/hledger.cabal
@@ -77,6 +77,7 @@ extra-source-files:
     Hledger/Cli/Commands/Help.txt
     Hledger/Cli/Commands/Import.txt
     Hledger/Cli/Commands/Incomestatement.txt
+    Hledger/Cli/Commands/Payees.txt
     Hledger/Cli/Commands/Prices.txt
     Hledger/Cli/Commands/Print.txt
     Hledger/Cli/Commands/Printunique.txt
@@ -127,6 +128,7 @@ library
       Hledger.Cli.Commands.Files
       Hledger.Cli.Commands.Import
       Hledger.Cli.Commands.Incomestatement
+      Hledger.Cli.Commands.Payees
       Hledger.Cli.Commands.Prices
       Hledger.Cli.Commands.Print
       Hledger.Cli.Commands.Printunique
diff --git a/hledger/package.yaml b/hledger/package.yaml
index d9ba46abf..c96bc120a 100644
--- a/hledger/package.yaml
+++ b/hledger/package.yaml
@@ -70,6 +70,7 @@ extra-source-files:
 - Hledger/Cli/Commands/Help.txt
 - Hledger/Cli/Commands/Import.txt
 - Hledger/Cli/Commands/Incomestatement.txt
+- Hledger/Cli/Commands/Payees.txt
 - Hledger/Cli/Commands/Prices.txt
 - Hledger/Cli/Commands/Print.txt
 - Hledger/Cli/Commands/Printunique.txt
@@ -172,6 +173,7 @@ library:
   - Hledger.Cli.Commands.Files
   - Hledger.Cli.Commands.Import
   - Hledger.Cli.Commands.Incomestatement
+  - Hledger.Cli.Commands.Payees
   - Hledger.Cli.Commands.Prices
   - Hledger.Cli.Commands.Print
   - Hledger.Cli.Commands.Printunique