Pennsylvania
Corporate Name Endings
* The name may be in any language but must be expressed in English letters or characters or Arabic or Roman numerals; shall contain word "corporation," "company," incorporated," or "limited" or an abbreviation.

  Articles of Incorporation Requirements
Director Information

• Minimum Number - One or more.
• Residence Requirements. - No provision.
• Age Requirements - Must be 18 or older.
• Directors are not 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

• No extra filing fees based on number of share or amount of par value.

  Yearly Requirements
Annual Statements - based on the amount of stock.

• Basis. Capital stock value is (1) the product of one-half times the sum of a corporation's average net income capitalized at 9.5% plus 75% of such corporation's net worth (2) minus $100,000 [72 P.S. S:7601]. Algebraically, capital stock value equals [(.5) * ((average net income/.095) * (.75 * (net worth)) - $100,000)]. Net worth is the sum of the corporation's issued and outstanding capital stock, surplus, and undivided profits as of the close of the tax year. Minimum tax is $300.
  

Income Tax Rate

• 9.9% of taxable income.

For more information on taxes, visit www.revenue.state.pa.us