Ab initio MP2/aug′-cc-pVTZ calculations were performed to investigate the pnicogen-bonded complexes F 4−n H n P + :N-base, for n = 0−3, each with a linear or nearly linear F−P•••N alignment. The nitrogen bases include the sp 3 bases NH 3 , NClH 2 , NFH 2 , NCl 2 H, NCl 3 , NFCl 2 , NF 2 H, NF 2 Cl, and NF 3 and the sp bases NCNH 2 , NCCH 3 , NP, NCOH, NCCl, NCH, NCF, NCCN, and N 2 . The binding energies vary between −20 and −180 kJ•mol −1 , while the P−N distances vary from 1.89 to 3.01 Å. In each series of complexes, binding energies decrease exponentially as the P−N distance increases, provided that complexes with sp 3 and sp hybridized bases are treated separately. Different patterns are observed for the change in the binding energies of complexes with a particular base as the number of F atoms in the acid changes. Thus, the particular acid−base pair is a factor in determining the binding energies of these complexes. Three different charge-transfer interactions stabilize these complexes. These arise from the nitrogen lone pair to the σ*P−F ax , σ*P−F eq , and σ*P−H eq orbitals. The dominant single charge-transfer energy in all complexes is N lp → σ*P−F ax . However, since there are three N lp → σ*P−F eq charge-transfer interactions in complexes with F 4 P + and two in complexes with F 3 HP + , the sum of the N lp → σ*P−F eq charge-transfer energies is greater than the N lp → σ*P− F ax charge-transfer energies in the former complexes, and similar to the N lp → σ*P−F ax energies in the latter. The total chargetransfer energies of all complexes decrease exponentially as the P−N distance increases. Coupling constants 1p J(P−N) across the pnicogen bond vary with the P−N distance, but different patterns are observed for complexes with F 4 P + and complexes of the sp 3 bases with F 3 HP + . These initially increase as the P−N distance decreases, reach a maximum, and then decrease with decreasing P−N distance as the P•••N bond acquires increased covalent character. For the remaining complexes, 1p J(P−N) increases with decreasing P−N distance. Complexation increases the P−F ax distance and 1 J(P−F ax ) relative to the corresponding isolated ion. 1 J(P−F ax ) correlates quadratically with the P−N distance.