Maine
Corporate Name Endings
* The name cannot use any name the same as or deceptively similar to the name of any domestic corporation or qualified foreign corporation without authorization. The name cannot use a reserved name. The name shall not contain any word or phrase which indicates it is organized for any purpose not permitted by the Act.

  Articles of Incorporation Requirements
Director Information

• Minimum Number - Three or more. If only one or two shareholders, the number of directors can be less than three but not less than the number of shareholders.
• Residence Requirements. - No provision.
• Age Requirements - None.
• Directors are required to be listed in the articles of incorporation.

Officer Information

• The officers are not required to be listed in the articles of incorporation.

Stock Information

• An increase in the shares may cause an increase in the initial filing fee.

  Yearly Requirements
Annual Statements

• File annually, on a staggered basis as determined by Secretary of State, for preceding 12-month period a $60 fee must accompany report.
  

Income Tax Rate

• A tax is imposed on Maine net income (MNI) of taxable corporations, except insurance companies and financial institutions, equal to 3.5% of MNI not over $25,000; 7.93% of MNI over $25,000 but not over $75,000; 8.33% of MNI over $75,000 but not over $250,000; 8.93% of MNI over $250,000.
  

For more information on taxes, visit www.janus.state.me.us/revenue