Countries › Brazil › Guide › 11. Real estate and land › Federal coastal land in Brazil (terrenos de marinha): what counts, the 5 percent laudêmio on transfers, annual foro and occupation fees

Federal coastal land in Brazil (terrenos de marinha): what counts, the 5 percent laudêmio on transfers, annual foro and occupation fees

Last verified: 2026-10-27 · Status: Stable

Many beachfront and riverside properties in Brazil sit on terrenos de marinha, a 33 meter strip measured inland from the mean high tide line of 1831 that belongs to the Union. Private parties hold them under emphyteusis (aforamento, paying an annual foro of 0.6 percent of the full land value) or as registered occupants (paying an annual occupation fee of 2 percent), and every sale for value needs a federal clearance and a laudêmio of 5 percent of the updated land value, excluding buildings, paid by the seller. Notaries and registrars cannot complete the deal without the SPU certificate.

USD figures use the Banco Central do Brasil PTAX selling rate of R$5.3346 per US dollar for 27 October 2026. Conversions are for orientation only.

Key facts

Width of terrenos de marinha from the 1831 mean high tide line	33 mDL nº 9.760/1946 art. 2, as of 2026-10-27 · in force
Laudêmio on transfers of Union land rights (land value, excluding improvements)	5 %DL nº 2.398/1987 art. 3, as of 2026-10-27 · in force
Annual foro on Union land under emphyteusis	0.6 % of full domain valueDL nº 9.760/1946 art. 101, as of 2026-10-27 · in force
Annual occupation fee on Union land	2 % of land valueDL nº 2.398/1987 art. 1, as of 2026-10-27 · in force
Deadline for SPU to complete identification of marinha lands	2028-12-31 DL nº 9.760/1946 art. 12-C (Lei nº 15.437/2026), as of 2026-06-18 · in force

The rule

1. What counts. Terrenos de marinha are the land within 33 meters horizontally, toward the land, from the position of the mean high tide line of 1831, on the mainland coast and the margins of rivers and lagoons as far as tides are felt (an oscillation of at least 5 cm), and around islands in tidal zones; land formed seaward of them (acrescidos de marinha) is included. The SPU (Secretaria do Patrimônio da União) is authorized to complete the identification of these lands by 31 December 2028.
Cost to do it: No cost to check, but properties in coastal cities should be screened against SPU records.Decreto-Lei nº 9.760 of 5 September 1946, art. 12-C as worded by Lei nº 15.437 of 18 June 2026, Arts. 2, 3 and 12-C, 1946-09-05 official text · verified 2026-10-27 · changed: Lei nº 15.437 of 18 June 2026 extended to 31 December 2028 the deadline for the SPU to complete identification of marinha and riverside federal lands (art. 12-C).

2. Annual foro. Land held under emphyteusis (aforamento) from the Union bears an annual foro of 0.6 percent of the value of the full domain, updated yearly; failing to pay for three consecutive years or four non consecutive years forfeits the emphyteusis.
Cost to do it: 0.6 percent a year of the land's full value.
Example: Full land value R$1,000,000: foro R$6,000 a year. / Land of about US$187,455, foro of about US$1,125 a year.Decreto-Lei nº 9.760 of 1946, art. 101 as worded by Lei nº 7.450 of 23 December 1985, Art. 101 caput and sole paragraph, 1985-12-23 official text · verified 2026-10-27

3. Occupation fee. The occupation fee on Union land is 2 percent of the value of the full domain of the land, excluding improvements, updated annually by the SPU.
Cost to do it: 2 percent a year of the land value.
Example: Land value R$1,000,000: R$20,000 a year. / About US$3,749 a year.Decreto-Lei nº 2.398 of 21 December 1987, art. 1 as worded by Lei nº 13.240 of 30 December 2015, Art. 1 caput, 2015-12-30 official text · verified 2026-10-27

4. Laudêmio on transfers. An inter vivos transfer for value of the useful domain or of the occupation registration of Union land, or of rights over them, requires prior payment of the laudêmio by the seller, equal to 5 percent of the updated value of the full domain of the land, excluding improvements. Notaries and property registrars may not draw up or register deeds over Union land without an SPU certificate that the laudêmio was paid, the seller is current with the Union and the transfer is authorized. The buyer must ask the SPU to transfer the records within 60 days, or pay a fine of 0.5 percent of the land value per month or fraction.
Cost to do it: 5 percent of the land value, excluding buildings, paid by the seller before the deed.
Example: Beach house on land valued at R$1,000,000 (building excluded): laudêmio R$50,000. / About US$9,373.Decreto-Lei nº 2.398 of 1987, art. 3 as worded by Lei nº 13.465 of 11 July 2017, Lei nº 9.636 of 15 May 1998 and Lei nº 14.474 of 6 December 2022, Art. 3 caput and §§ 2 to 5, 2017-07-11 official text · verified 2026-10-27

5. Union property. Coastal marine lands and their additions are assets of the Union under the Constitution.
Cost to do it: None.Constituição Federal of 1988, Art. 20 IV and VII, 1988-10-05 official text · verified 2026-10-27

Worked example

Selling a beach house. A seller holds the occupation registration of a plot with land value of R$1,000,000 (about US$187,455). Before the deed, the seller pays laudêmio of R$50,000 (about US$9,373) and obtains the SPU certificate (DL nº 2.398 art. 3). After closing, the buyer has 60 days to move the SPU records into its name or faces 0.5 percent a month, R$5,000 per month here (art. 3 § 5), and then pays the 2 percent occupation fee, R$20,000 a year (art. 1).

Step by step

1. Check SPU records for whether the property is on Union land and under which regime (aforamento or occupation).
2. Ask the seller for proof that foro or occupation fees are current.
3. Seller requests the laudêmio calculation and pays it, then obtains the SPU transfer certificate.
4. Sign and register the deed; within 60 days, request the SPU record transfer.

Common traps

Assuming a registered title means full ownership. On marinha land the private party holds only useful domain or occupation, with annual charges.
Skipping the SPU certificate. Notaries and registrars must refuse the deed (DL nº 2.398 art. 3 § 2).
Missing the 60 day record transfer. The fine runs monthly (art. 3 § 5).

Sources

← Indigenous land in Brazil: constitutional protection, nullity of private titles, Lei nº 14.701 and the Supreme Court's December 2025 ruling on the time frame thesisForest Code rules for rural land in Brazil: legal reserve of 20 to 80 percent, permanent preservation areas, the CAR registry and regularization →