Usually, founders will pay par value for Common Stock and slightly more for any Founders Preferred Stock (more about Founders Preferred Stock can be found here). Corporate law requires every stockholder to pay adequate consideration in exchange for their shares. This means that stockholders must pay at least the par value per share. There are, however, tax and accounting implications if any stockholders pay a price per share below the “fair market value” of the shares, so you should carefully consider whether the price per share should be greater than the nominal par value of the shares. You should discuss this issue with your counsel if the company is beyond the raw idea stage at the time of incorporation and has gained traction on developing its product or if the company is already in talks with potential investors, etc.