Memorandum of Association Dubai: A Complete Guide for Business Setup

Looking for the Arabic version? Read عقد التأسيس في الإمارات.

What is a memorandum of association in the UAE?

A memorandum of association is the contract that creates a company and binds its partners. Under Federal Decree-Law No. 32 of 2021 on Commercial Companies (the Commercial Companies Law), as amended by Federal Decree-Law No. 20 of 2025, the MOA must be written in Arabic and authenticated by the competent authority; an MOA or an amendment that is not authenticated is void as between the partners. In practice this means the MOA of every Dubai mainland company is signed before a notary public before the licence is issued.

The MOA records who owns the company, how much capital each partner contributed, who manages it, how profits and losses are shared, how shares can be transferred, and how the company is dissolved. Once notarised it becomes the reference document that banks, the DET, the courts, auditors and future buyers rely on. From our daily work as a licensed private notary in Dubai, the MOA is also the document most often requested when a company later needs a corporate power of attorney, a board resolution to open a bank account, or a share transfer, because each of those documents must be consistent with what the MOA says.

What changed in 2025–2026: Federal Decree-Law No. 20 of 2025

On 1 October 2025 the UAE issued Federal Decree-Law No. 20 of 2025, which amends the Commercial Companies Law. The Ministry of Economy and Tourism presented the amendments at a briefing in January 2026 (Ministry of Economy and Tourism briefing). For anyone drafting or reviewing an LLC memorandum, these are the changes that matter most:

Key elements a Dubai MOA must include

The Commercial Companies Law lists the mandatory content of an LLC memorandum. A well-drafted MOA in Dubai covers all of the following:

1. Full names, nationalities, dates of birth and addresses of all partners, with Emirates ID or passport numbers
2. Company name (including the legal form abbreviation, for example “LLC”) and head office address
3. Legal form of the company
4. Licensed activities (the objects of the company), matching the DET activity codes
5. Duration of the company
6. Share capital, number and value of shares (and share classes, if any), and each partner’s contribution in cash or in kind
7. Rules for transferring shares, pre-emption rights and, if agreed, drag-along and tag-along clauses
8. Management: names and powers of the manager(s) or the method of appointing them, and their term
9. Financial year and the method of preparing the accounts
10. Profit and loss distribution
11. Procedure for increasing or reducing capital
12. What happens to the share of a partner who dies
13. Dissolution and liquidation rules
14. Dispute-resolution mechanism between the partners

MOA vs AOA: what is the difference?

The memorandum of association defines the company from the outside: its name, objects, capital, partners and legal form. The articles of association (AOA) regulate the company from the inside: voting rights, board or manager powers, meeting procedures and operating rules. For a Dubai mainland LLC the two are usually combined in one notarised MOA. For joint-stock companies and in several free zones (DIFC, ADGM and DMCC among them) the constitution is a separate set of articles, and the “memorandum” is either absent or reduced to a short subscription form. The MOA (or the equivalent constitutional document) is always the primary instrument that creates the legal entity.

Is an MOA the same as a certificate of incorporation?

No. The MOA is the contract the partners sign; the certificate of incorporation is the document the authority issues afterwards to confirm the company legally exists. Neither can be issued without the other being in order, but they are different documents from different sources. On the Dubai mainland, the DET does not issue a “certificate of incorporation” as such: the trade licence and the commercial register extract serve that function. Free-zone authorities (DMCC, DIFC, ADGM, JAFZA and others) do issue a certificate of incorporation or registration once the constitutional documents are approved.

The practical sequence is always: draft the MOA, sign it before the notary, submit it with the other setup documents, and only then receive the licence or certificate. A company cannot obtain its licence with an unsigned or un-notarised MOA.

MOA vs POA vs MOU: three documents that are often confused

These three abbreviations appear together in almost every Dubai company-setup conversation, and they are frequently mixed up. From our experience at the notary desk, a client asking for “the MOA” sometimes needs a POA, and vice versa.

If one of the partners cannot be present in the UAE, the usual solution is a notarised and attested POA authorising a representative to sign the MOA. Read our guides on the business power of attorney in the UAE and on issuing a power of attorney from abroad.

Required documents for MOA notarisation in Dubai

Prepare the following before the notarisation appointment. The exact list depends on the licensing authority and the partners’ legal status, so treat this as the baseline we see in day-to-day practice.

For individual partners

• Valid passport copies and Emirates ID (for UAE residents) of all partners
• Trade name reservation certificate from the DET
• Initial approval from the DET (and any external approval required for regulated activities)
• The draft MOA in Arabic, or bilingual Arabic-English, signed by all partners or their authorised attorneys
• Proof of residence where the authority or the notary requests it (tenancy contract, utility bill or a declaration of residency)
• A notarised power of attorney for any partner signing through a representative

For corporate partners established in the UAE

• Valid trade licence of the parent company
• Copy of the parent company’s own MOA and any amendments, showing the current shareholders
• Shareholder structure or partners’ list of the parent company
• Board or partners’ resolution approving the incorporation of the new company and appointing the authorised signatory (see our note on board resolution notarisation)
• Passport and Emirates ID of the authorised signatory

For foreign corporate partners

• Certificate of incorporation or commercial register extract of the parent company, legalised in the home country and attested by the UAE embassy there and then by the UAE Ministry of Foreign Affairs (MOFA) in the UAE
• Attested copy of the parent company’s memorandum and articles, with a certified legal translation into Arabic
• Board resolution naming the new UAE company, the shareholding and the authorised signatory, attested in the same chain
• Power of attorney for the signatory, attested and translated
• Passport (and Emirates ID if resident) of the authorised signatory
• Additional documents depending on the activity, for example regulator approvals for financial, medical, educational or real-estate activities

How to prepare and notarise an MOA in Dubai: step by step

This is the sequence we follow when a client asks Private Notary Dubai to handle an MOA. The steps are the same whether the partners attend in person or sign by video call.

How long does it take to get an MOA in Dubai?

Once the draft is approved and all documents are complete, the notarisation itself is usually completed within a few business days, and frequently on the same day for individual partners who sign by video call or in person. What extends the timeline is not the notary step but the surrounding approvals: initial approval for regulated activities, external regulator clearances, and, for foreign corporate partners, the consular attestation chain, which can take several weeks depending on the country. We tell clients to start the attestation of parent-company documents before anything else.

MOA cost and fees in Dubai: what makes up the total

The total cost of an MOA depends on the legal form, the number of partners, whether the draft is a standard template or a bespoke agreement, and whether foreign documents must be attested and translated. The components are:

• Notarisation fees charged by the notary public for authenticating the MOA, which vary with the number of pages and signatories
• Licensing authority fees payable to the DET or the free-zone authority for registration and the trade licence
• Legal drafting or review fees if the MOA is bespoke rather than the standard form
• Legal translation fees where any supporting document is not in Arabic
• Attestation fees (home-country authorities, UAE embassy, MOFA UAE) for foreign corporate partners

Official fee schedules are published by the authorities and change from time to time, so we confirm the current amounts with each client at the start rather than quoting a fixed figure here.

How to get a copy of your company’s MOA in the UAE

This is one of the most frequent questions we receive from existing companies: a bank, a buyer, an auditor or a visa officer asks for “the MOA” and nobody can find the original. There are three routes.

1. The licensing authority’s portal. Dubai mainland licensees can log in to the DET / Invest in Dubai platform with their UAE PASS and download the licence documents on file, which normally include the last notarised MOA and its amendments. Free-zone authorities offer equivalent company portals.
2. The notary that authenticated it. A notarised MOA is stored in the notary system under its notarisation number. The notary public can issue a certified true copy on the request of a partner or an authorised representative. We assist clients with this request when the original was notarised in Dubai.
3. The company’s own records. The manager, the company’s auditor or the PRO who handled the setup usually holds a PDF of the authenticated version.

Downloading a template MOA from the internet is not a substitute for any of the above: it is not your company’s MOA and carries no notarisation number. If the MOA must be used abroad (for a subsidiary, a tender or a bank overseas), the certified copy then needs MOFA attestation and, for non-Apostille destinations, embassy legalisation, exactly as described for a UAE document used outside the country.

MOA samples, templates and PDF downloads: what they are good for

A sample or template MOA is useful for one purpose only: understanding the structure and the clauses you will be asked to agree. It is not a legally valid document for your company. The DET publishes standard MOA forms for the common legal forms, and free-zone authorities issue their own templates; these are the starting point, not the finished product. Whatever template you begin with, the MOA only becomes effective when it is completed with your company’s data, signed by all partners and authenticated by the notary. A downloaded PDF, however professional it looks, has no legal effect until that happens.

MOA for a sole proprietorship: does a single owner need one?

It depends on which legal form you actually have, and the two are often confused. A sole establishment (sole proprietorship) is not a company under the Commercial Companies Law: it is the owner trading under a licence, with unlimited personal liability, and it has no MOA. It is licensed on the owner’s application and, for some activities and nationalities, a local service agent agreement. A single-shareholder LLC (an LLC owned by one person, which the law expressly permits) is a company with limited liability, and it does have an MOA. That MOA uses a simplified form: it records the sole shareholder, the activities, the capital and the manager’s powers, and it omits the clauses that only make sense between several partners, such as profit-sharing ratios, pre-emption rights and partner dispute resolution.

If you hold a sole-establishment licence and are asked for “your MOA”, the requesting party usually wants the trade licence and, where relevant, the agent agreement. If you want limited liability, converting to a single-shareholder LLC requires drafting and notarising an MOA for the new entity.

Free zone vs mainland: MOA requirements compared

Mainland companies in Dubai are licensed by the DET and their MOA follows the Commercial Companies Law: Arabic text, notarisation by the notary public, and registration in the commercial register. Free-zone companies are governed by the regulations of their own authority, and each free zone prescribes its own constitutional document. Some use a memorandum and articles (DMCC, JAFZA, IFZA and most others), while the financial free zones, DIFC and ADGM, use articles of association under a common-law style companies regime and do not require a notarised Arabic MOA. Several free zones now permit remote signing of the constitutional documents on their own portals without a UAE notary; others still require notarised signatures, especially where a corporate shareholder is involved.

How to amend a memorandum of association in Dubai

An MOA amendment (addendum) is required whenever a registered fact changes: a partner enters or exits, shares are transferred, capital is increased or reduced, an activity is added or removed, the manager changes, share classes or a drag-along clause are introduced, or the company name or legal form changes. The Commercial Companies Law applies the same rule to amendments as to the original: they must be in Arabic and notarised, otherwise they are void.

1. The partners pass a resolution approving the change with the majority required by the existing MOA (unanimity for some changes, such as altering the partners’ obligations)
2. The DET issues its approval or initial approval for the amendment
3. The addendum to the MOA is drafted in Arabic (or bilingual) reflecting the new position
4. All partners, including any incoming or outgoing partner, sign the addendum before the notary; an outgoing partner abroad commonly signs through a notarised share sale or purchase POA
5. The notarised addendum is filed with the DET, which updates the licence and the commercial register

We handle this process end to end through our MOA amendment service. Where the partners intend to close the company rather than change it, the sequence is different and starts with a liquidation resolution; see power of attorney for liquidation and our annulment of memorandum of association page.

Language and translation requirements for a UAE MOA

For mainland companies the MOA must be in Arabic. A bilingual Arabic-English document is accepted and is what most foreign partners prefer, provided the Arabic text is stated to prevail in case of conflict. Any supporting document in another language (a foreign certificate of incorporation, a board resolution, a POA) must be accompanied by a legal translation into Arabic made by a translator licensed by the UAE Ministry of Justice. We explain the rules in why legal translation matters in the UAE and, for Russian-speaking partners, in legal translation from Russian. A partner who does not read Arabic should sign only after the notary or a translator has explained the contents; the notary records that the parties understood the document.

MOA for real-estate companies in Dubai

Real-estate activities are regulated, and the MOA of a real-estate company must state the licensed activity precisely: brokerage, property management, development, valuation or leasing are separate activities with separate approvals. Brokerage and property-management companies are registered with the Real Estate Regulatory Agency (RERA) of the Dubai Land Department, and the DET will not issue the licence until that approval is in place. In practice the objects clause of the MOA, the activity on the initial approval and the RERA registration must all say the same thing. The MOA is also the document a developer or broker is later asked to produce when signing a property management power of attorney or an agreement to sell commercial premises, so the manager’s powers in the MOA should cover real-estate transactions expressly.

MOA attestation for use outside the UAE

A UAE company opening a branch, a bank account or a subsidiary abroad will be asked for an attested MOA. The sequence is fixed: the MOA (or a certified true copy) must already be notarised; it is then attested by MOFA UAE; and, because the UAE is not an Apostille country, it is legalised by the embassy of the destination country in the UAE. A certified translation into the destination language is usually required after legalisation, not before. Country-specific guides are available for India, Saudi Arabia and Russia, and our general page on document legalisation in the UAE covers the rest.

Common mistakes we see in MOA drafting

• Objects clause copied from a template that does not match the DET activity codes on the initial approval
• Manager appointed with unlimited powers, so a later management POA or a bank mandate conflicts with the MOA
• No pre-emption or valuation clause, leaving partners with no rule when one wants to sell
• No clause on what happens to a partner’s share on death, so the heirs and the remaining partners negotiate from zero
• Manager’s term not stated, which leaves the company exposed to a vacancy when the term expires
• Foreign corporate documents attested with an apostille only and rejected at the notary or the DET
• Board resolution of a corporate partner that names the wrong signatory or omits the shareholding percentage
• Translated documents prepared by an unlicensed translator; see the authorised signature requirement for what authorities check
• Losing the notarisation number, which slows every later amendment and copy request

How Private Notary Dubai assists with your MOA

• Bilingual drafting or review of the MOA and of any amendment addendum, including the clauses introduced by the 2025 amendments
• Pre-check of identity, corporate and attestation documents before the appointment
• Notarisation by live video call for partners outside the UAE (see how e-notarisation works in the UAE), or in person and at your office in Dubai
• Coordination of the related documents that a company setup usually needs: company power of attorney, board resolutions, POA for tax matters, and signature approval declarations
• Certified true copies and MOFA / embassy attestation of the notarised MOA for use abroad

Frequently asked questions about the memorandum of association in the UAE

Official sources

• Federal Decree-Law No. 32 of 2021 on Commercial Companies, UAE Legislation portal
• Ministry of Economy and Tourism: briefing on Federal Decree-Law No. 20 of 2025, amendments to the Commercial Companies Law
• Department of Economy and Tourism, Dubai, mainland licensing authority
• Invest in Dubai, the unified business-setup platform for Dubai licences
• Dubai Courts, notary public services
• UAE Ministry of Foreign Affairs, document attestation
• UAE Ministry of Justice, licensed legal translators
• Dubai Land Department / RERA, real-estate activity registration

Conclusion

The memorandum of association is the one document every UAE company cannot function without. Drafted carefully, in Arabic, and notarised correctly, it prevents most of the disputes and rejections that we see later at the notary desk: contradictory manager powers, missing exit rules, and foreign documents attested the wrong way. With the 2025 amendments, it is also the place to decide in advance how share classes, forced sales and the shares of a deceased partner will work. Whether you are forming a new LLC, converting a sole establishment, admitting a corporate partner from abroad or simply trying to locate a copy of an MOA signed years ago, Private Notary Dubai assists with the drafting, the document checks and the notarisation, in person or by video call. If you also need the surrounding documents, our private notary FAQ explains what a licensed private notary in the UAE can and cannot do.