Memorandum of Association (MoA) in UAE: A 2026 Explainer

memorandum of association moa in uae company formation legal document dubai
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Creating a Memorandum of Association is an important step for anyone starting a business in the UAE. A properly drafted and attested MoA in Dubai or anywhere in the UAE ensures the business complies with local regulations and helps avoid legal issues during incorporation.

What is a Memorandum of Association in the UAE?

A Memorandum of Association (MoA) is a key legal document required to register companies in the UAE. It outlines the company’s name, purpose, capital structure, and the responsibilities and liability of its shareholders. It is generally issued in Arabic, however, certain free zones allow both English and Arabic versions. 

An MoA is an important document for business setup in Dubai as it is necessary for getting a trade license and opening a bank account.

What are the 5 Clauses of an MoA?

The five main clauses of an MoA in the UAE are the name clause, registered object, object clause, liability clause, and the capital clause.

  • Name Clause: States the unique, legal name of the company
  • Registered Office Clause: Specifies the location of the company’s registered office
  • Object Clause: Defines the company’s purpose and business activities
  • Liability Clause: Describes the extent of shareholders’ liability
  • Capital Clause: Details the company’s authorized share capital and its division into shares

What is the Purpose of Making an MoA in UAE?

A Memorandum of Association is important for businesses in the UAE for the following reasons:

  • Business Activities & Limits: Defines your company’s approved business activities and sets boundaries for how it operates
  • Shareholder Roles & Authority: Outlines each shareholder’s responsibilities, liabilities, and signing authority for legal documents
  • Dispute Prevention & Accountability: Reduces the risk of conflicts by establishing clear rules and accountability from the start
  • Opening a Corporate Bank Account: Key document when opening a corporate bank account
  • Regulatory Compliance Support: An MoA is used during audits and regulatory checks to demonstrate legal compliance

MOA Sample

This is a general Memorandum of Association sample:

 

MEMORANDUM OF ASSOCIATION Sample_page

How to Get a Memorandum of Association

This is how to get a MoA in the UAE:

1.Draft the MoA
Prepare a draft of your MoA that outlines your company’s objectives, structure, and roles. Make sure it follows UAE law. You can hire a legal consultant to draft the MoA or visit a typing center and use a template.

2. Notarize the MoA
Take your approved draft to the UAE Notary Public for notarization. This makes the document legally valid for company registration.

3. Attest the MoA
Attest the notarized MoA through the Ministry of Foreign Affairs (MOFA) in the UAE or your home country. The attestation confirms that your MoA complies with UAE rules and is required to apply for a trade license.

4. Submit the MoA to the Commercial Registry
Submit the notarized and attested MoA to the commercial registry in the emirate where your company is registered. This allows you to apply for a trade license and start your company’s operations.

What is the MoA fee in UAE?

It costs around AED 2,000 to AED 8,000 to draft, notarize, and attest a Memorandum of Association in the UAE. The cost depends on the legal structure of your business and whether it is based on the mainland or in a free zone, as free zone packages generally include MoA fees. 

  • Drafting fees: AED 100 – AED 3,000 
  • Notarization fees: AED 500 – AED 2,500 (higher for complex structures)
  • Attestation fees: AED 2,000 – AED 3,000

Do Free Zone Companies Also Need a MoA in Dubai?

If you have a business in a Dubai free zone, a Memorandum of Association is mandatory if you have more than one partner. Sole establishments do not need a MoA. The same rules also applies to mainland companies. 

What is the Difference Between MoA and AoA in UAE?

The MoA legally creates your company and defines its objectives, structure, and shareholder responsibilities. The AoA sets the rules for managing the company and handling internal operations.

Aspect

Memorandum of Association (MoA)

Articles of Association (AoA)

Purpose

Defines the company’s existence, objectives, capital, and shareholder liability

Sets the internal rules, management structure, and governance of the company

Content

Includes company name, registered office, objectives, share capital, liability of members, and shareholder details

Includes rules on meetings, voting rights, appointment of directors/managers, dividend distribution, and internal procedures

Legal Requirement

Mandatory for company registration in the UAE

Required for some companies (especially LLCs and joint-stock companies) to regulate internal management

Focus

External compliance or how the company operates legally in UAE

Internal governance or how the company is managed and decisions are made

Modification

Harder to change; changes usually require approval from regulatory authorities and notarization

Easier to amend, as it governs internal operations, though some changes may need shareholder approval

Start a Business in the UAE With A&A Associate

A&A Associate has been helping entrepreneurs and investors start businesses across the UAE for over a decade. We manage licensing, visa, and bank account opening. Our team can also help you create, notarize, and attest a Memorandum of Association. Get in touch for a free consultation!

Frequently Asked Questions

What does MoA stand for?

The MoA full form is ‘Memorandum of Association’. It is a legal document that outlines the structure and purpose of a business.

How to get MoA of a company?

You first draft the MoA with your company’s name, objectives, and shareholder details. Then, notarize it with a UAE Notary Public and pay the government fees. After that, attest it with the Ministry of Foreign Affairs (MOFA) and submit it to the commercial registry to complete company registration.

What is the difference between an MOU and memorandum of association?

An MOU (Memorandum of Understanding) is a non-binding agreement showing intent between parties. A MoA is a legal document that officially creates a company and defines its rules, structure, and shareholder roles.

Is MOA a mandatory document in UAE?

If your business has more than one owner, like an LLC or a partnership, a Memorandum of Association is a mandatory document to have. You cannot apply for a trade license or open a bank account without it.

Are MOA and power of attorney the same?

A MoA creates a company and defines its structure and rules, while a Power of Attorney (POA) lets someone act on behalf of another person in legal or business matters.

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Nithila Kumar
With over four years of writing experience, Nithila Ashok Kumar has established a strong expertise in the personal finance, tax, accounting, and business industries. Having worked with companies across the USA, UAE, and India, she specializes in simplifying complex information into content that informs and engages readers.

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