Countries › Brazil › Guide › 13. Regulation › Environmental liability in Brazil: strict civil liability, criminal liability of companies, administrative fines and the IBAMA registry and fee

Environmental liability in Brazil: strict civil liability, criminal liability of companies, administrative fines and the IBAMA registry and fee

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

A polluter must repair environmental damage regardless of fault, and the Supreme Court has held that claims to repair it never expire. Companies can be criminally convicted for environmental crimes decided in their interest, courts can pierce the corporate veil to secure redress, and administrative fines run from R$50 to R$50,000,000 with embargo and suspension. Potentially polluting activities must register with IBAMA's federal registry, pay the quarterly TCFA fee and file an annual report by 31 March.

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

Limitation period for civil repair of environmental damage	none textSTF Theme 999, as of 2020-04-20 · in force
Minimum environmental administrative fine	50 BRLLei nº 9.605 art. 75, as of 1998-02-12 · in force
Maximum detention for operating without an environmental license (before EIA increase)	2 yearsLei nº 9.605 art. 60, as of 2026-02-04 · in force
Maximum ban on public contracts for companies convicted of environmental crimes	10 yearsLei nº 9.605 art. 22 § 3, as of 1998-02-12 · in force
Annual activity report deadline for TCFA taxpayers	03-31 dateLei nº 6.938 art. 17-C § 1, as of 2000-12-27 · in force
Fine for a large company not registered in the federal technical registry	9000 BRLLei nº 6.938 art. 17-I V, as of 2000-12-27 · in force

The rule

1. Regardless of the penalties, a polluter, meaning any individual or entity directly or indirectly responsible for activity causing environmental degradation, must compensate or repair damage caused to the environment and to third parties regardless of fault. Federal and state prosecutors may bring civil and criminal liability actions.Lei nº 6.938 of 31 August 1981 (National Environmental Policy Law), Arts. 3 IV and 14 § 1, 1981-08-31 official text · verified 2026-10-27

2. The claim to civil repair of environmental damage is not subject to any limitation period. The Supreme Court fixed this thesis in Theme 999 of general repercussion (RE 654.833), judged in a virtual session ending 20 April 2020, final on 19 August 2020.Supreme Court, RE 654.833 (Theme 999), Constitution art. 225 § 3 as interpreted in Theme 999, 2020-04-20 official text · verified 2026-10-27

3. Companies are liable administratively, civilly and criminally when the offense is decided by their legal or contractual representative or board in the company's interest or benefit, without excluding liability of individuals who are authors, co authors or participants. The corporate veil may be disregarded whenever the company's personality is an obstacle to compensating environmental damage. Criminal penalties for companies are fines, restrictions of rights (suspension of activities, interdiction of the establishment and a ban of up to 10 years on public contracts, subsidies and donations) and community service.Lei nº 9.605 of 12 February 1998 (Environmental Crimes Law), Arts. 3, 4, 21 and 22 § 3, 1998-02-12 official text · verified 2026-10-27

4. Causing pollution at levels that cause or may cause harm to human health, or kill animals or significantly destroy flora, is punished with 1 to 4 years of imprisonment and a fine (6 months to 1 year if negligent), and 1 to 5 years in aggravated cases such as making an area unfit for occupation, forcing evacuation, interrupting public water supply or discharging waste in breach of regulations. Building, expanding, installing or operating potentially polluting establishments without the required license, or against the rules, is punished with detention of 6 months to 2 years, a fine or both, increased up to double when licensing requires an EIA.Lei nº 9.605 of 12 February 1998, art. 60 as worded by Lei nº 15.190 of 8 August 2025, Arts. 54 §§ 1 to 3 and 60, 2026-02-04 official text · verified 2026-10-27 · changed: Lei nº 15.190 of 8 August 2025 rewrote the penalty in art. 60 to detention of 6 months to 2 years, a fine or both, and added the increase up to double for projects subject to EIA, in force from 4 February 2026.

5. Administrative sanctions are warnings, simple and daily fines, seizure, destruction of products, suspension of sale and manufacture, embargo of works or activities, demolition, partial or total suspension of activities and restrictions of rights. Fines are set per unit, hectare, cubic meter, kilogram or other measure, between R$50 and R$50,000,000. Simple fines may be converted into services to preserve, improve and restore the environment. Inspection reports are issued by the authority that licensed the activity, whose report prevails if another entity also fines.
Cost to do it: Fines from R$50 to R$50,000,000 per infraction, plus repair costs.
Example: Maximum administrative fine R$50,000,000. / About US$9,372,774.Lei nº 9.605 of 12 February 1998; Lei Complementar nº 140 of 8 December 2011, Lei nº 9.605 arts. 72 § 4, 74 and 75; LC nº 140 art. 17 § 3, 1998-02-12 official text · verified 2026-10-27

6. Activities listed in Annex VIII of Lei nº 6.938 must pay IBAMA's Environmental Control and Inspection Fee (TCFA), due per establishment on the last business day of each quarter and payable by the fifth business day of the following month, at the highest amount among the activities carried out. Taxpayers must deliver a report on the prior year's activities by 31 March each year; failing to do so costs a fine of 20 percent of the TCFA due. Companies are sized for the fee as medium above R$1,200,000 and up to R$12,000,000 of gross annual revenue and large above R$12,000,000. Those required to register in the federal technical registry who did not are fined R$50 (individuals), R$150 (micro), R$900 (small), R$1,800 (medium) or R$9,000 (large companies).
Cost to do it: Quarterly TCFA under Annex IX, which depends on company size and the polluting potential of the activity.
Example: A large company that missed registration faces R$9,000; missing the 31 March report adds 20 percent of the TCFA due. / About US$1,687.Lei nº 6.938 of 31 August 1981, arts. 17-B to 17-I as worded by Lei nº 10.165 of 27 December 2000, Arts. 17 I and II, 17-C § 1 and § 2, 17-D § 1 and § 3, 17-G and 17-I, 2000-12-27 official text · verified 2026-10-27

Worked example

Inherited contamination. A buyer acquires an industrial site where a prior owner buried waste. Liability to repair is strict and imprescriptible (Lei nº 6.938 art. 14 § 1; STF Theme 999), so the buyer may be sued to clean up even decades later; environmental due diligence, indemnities and escrow are standard protections in Brazilian deals.
Criminal and administrative exposure together. A plant expands output without amending its license and causes a river fish kill. The company can be criminally convicted (Lei nº 9.605 arts. 3 and 54), its managers prosecuted, the expansion embargoed and fined up to R$50,000,000 (about US$9,372,774), and it remains liable to repair the river in full.

Step by step

1. Register potentially polluting establishments in IBAMA's federal technical registry and calendar the quarterly TCFA and the 31 March annual report.
2. Keep licenses and their conditions under a compliance calendar, including renewals 120 days before expiry.
3. In acquisitions and leases, run environmental due diligence on soil, water, waste and licenses, since repair liability is strict and has no limitation period.
4. Document board level environmental decisions; corporate criminal liability depends on decisions by representatives or the board in the company's interest.
5. If fined, check whether the fine can be converted into environmental services (Lei nº 9.605 art. 72 § 4).

Common traps

Thinking a sale ends liability. Repair claims are imprescriptible and liability is strict.
Relying on corporate structure. Courts may disregard the company to obtain redress (Lei nº 9.605 art. 4).
Overlooking the annual report. Missing the 31 March report costs 20 percent of the TCFA due (Lei nº 6.938 art. 17-C § 2).
Assuming two authorities can each punish the same act. The fine of the licensing authority prevails (LC nº 140 art. 17 § 3).

Sources

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