// First we create empty category model
$newCategory = new CategoryModel();
// Now we assign our new category to category group.
// You can find category group id in /admin/settings/categories.
$newCategory->groupId = $categoryGroupId;
// Give our new category a title.
$newCategory->getContent()->title = 'Category Title';
// Save category and check that everything went ok.
if (craft()->categories->saveCategory($newCategory)) {
// All fine
...
} else {
throw new HttpException(500, Craft::t('Unable to create a new category.'));
}