In short
Land within 33 metres of the 1831 mean high-tide line along the Brazilian coast (and on tidal rivers, lagoons and islands) is a terreno de marinha and belongs to the Union, not to the private owner of the building: Constitution, art. 20, VII. The owner holds a right of use (aforamento or ocupação) and pays an annual foro of 0.6% or taxa de ocupação of 2% of the land value, and a laudêmio of 5% on each sale. A foreigner buying such property may need presidential authorisation, with exceptions. A proposed constitutional amendment (PEC 3/2022) to end this regime has not been adopted.
The definition
Decreto-Lei 9.760/1946, art. 2: terrenos de marinha are those “in a depth of 33 metres, measured horizontally toward the land, from the position of the 1831 mean high-tide line”, whether located “on the continent, on the maritime coast and on the banks of rivers and lagoons, as far as the influence of the tides is felt”, or surrounding islands. Art. 3 adds the acrescidos, the land formed seaward. The Constitution lists both among the goods of the Union (art. 20, VII). Marking out the line is a task of the SPU (Secretaria do Patrimônio da União, art. 9); art. 12-C, as worded by Lei 15.437/2026, authorises the SPU to finish identifying these lands by 31 December 2028. Until then, an area may be unmapped, which does not make it private.
The 33 m is measured from a historic line, not from today’s shoreline, so a plot can be a terreno de marinha even if it is not visible from the beach, and a plot at the beach can fall outside. Check the property record and the SPU.
What the buyer actually acquires
Because the land is federal, the private party holds one of two statuses:
- Aforamento (emphyteusis): the owner of the “useful domain” pays the annual foro: 0.6% of the full-domain land value, updated annually (DL 9.760, art. 101).
- Ocupação (registered occupation): the occupant pays the annual taxa de ocupação: 2% of the full-domain value of the land, improvements excluded (DL 2.398/1987, art. 1, as worded by Lei 13.240/2015).
On a sale, the seller pays the laudêmio, 5% of the updated value of the land, improvements excluded, before the deed (DL 2.398, art. 3). The mechanics, the certificate and deadlines are in laudêmio and the SPU transfer certificate.
Calculation, not a quote: for a land value the SPU puts at R$ 400,000 (a hypothetical figure), the foro would be 0.6% = R$ 2,400 a year, the occupation fee 2% = R$ 8,000 a year, and the laudêmio 5% = R$ 20,000.
The land value used is the SPU’s own, not the price on the deed and not the municipality’s ITBI base. Ask the SPU for it.
The foreigner
Article 205 of DL 9.760: federal properties situated in the zones of art. 100, a) “shall not be alienated, granted or transferred” to a foreign individual or company “except with the authorisation of the President of the Republic”. The zones are the border strip, the strip of 100 metres along the maritime coast and a 1,320 m circle around military installations. The exceptions:
- § 1: a condominium unit (Lei 4.591/1964) in an urban area when the fractions requested together do not exceed one third of the total area;
- § 3: for individuals only, no authorisation for transfers of plots up to 1,000 m² inside the 100 m coastal band;
- § 2: the authority may be delegated, down to the SPU secretary.
The SPU’s service sheet (July 2025 version) says the authorisation is presented to the cartório with the CAT certificate, “except if the transfer is to a foreign individual and the property has an area up to 1,000 m²”; the deadline is “up to 60 days”; the CAT is issued only after the authorisation; and in a strategic zone the local military command must agree. Outside the strategic zones, a Despacho Autorizativo from the state SPU superintendent is enough. A Brazilian company where foreigners hold the majority is treated like a foreign company.
The wording of the sheet and of art. 205, § 3 do not match exactly: the law ties the 1,000 m² exemption to plots in the 100 m coastal band, the sheet states it for any foreign individual. Confirm with the SPU which rule it applies to your property. Naturalised foreigners need no authorisation, says the sheet.
The three-restriction map is in buying property in Brazil as a foreigner; inland border zones are in border strip rules.
What is only proposed
PEC 3/2022 in the Senate “revokes item VII of art. 20 of the Federal Constitution” (terrenos de marinha) and § 3 of art. 49 of the transitional provisions. On the day Payotte read the Senate’s open data, the proposal was still in progress, with a request for review granted in the Constitution and Justice Committee on 4 December 2024 and the last recorded movement on 31 March 2025. It is a proposal: the Constitution still contains art. 20, VII, and the charges above apply.
Checks before you pay a deposit
- Ask whether the property has an RIP (the SPU’s registration number) and whether the registry shows “domínio útil” or “ocupação”.
- Ask the seller for proof that the foro or taxa is paid up; art. 3, § 2 of DL 2.398 requires the transferor to be in good standing for the SPU certificate.
- Estimate the 5% laudêmio and who bears it. By law the seller owes it, but the contract can allocate it.
- For a foreign buyer, ask the SPU if authorisation is needed.
What it costs
The recurring charges and the laudêmio above, on the land value only. Payotte did not obtain the SPU’s land values for any city; use the SPU’s own calculation. The ordinary purchase costs are in the purchase costs calculator, and for the coastal cities see cities.
Which professional to consult
A lawyer registered with the OAB, the cartório de registro de imóveis and the SPU office of the state. A property appraiser can estimate the land value; see the appraiser page.
Frequently asked questions
Does a terreno de marinha belong to the beach club or the owner of the building?
It belongs to the Union; the owner holds a right of use and pays charges.
Is 5% the laudêmio on the whole price?
No, on the land value (improvements excluded), as the SPU calculates it.
Can a foreigner buy a flat in a beachfront building?
Possibly without authorisation if the building is a condominium and the exemption in art. 205, § 1 applies; confirm with the SPU.
Will the regime end?
PEC 3/2022 would remove it, but it is only proposed.
Where is the line?
It is set by the SPU from the 1831 mean high-tide line; the identification may be incomplete.
More guides on foreign buyers
- Border strip (faixa de fronteira): property rules
- Brazil tax treaties and property: Canada, UK, US
- Brazil's real-estate investor residence: R$ 1 million
- Buying in Brazil with a foreign spouse or partner
- Buying property in Brazil as a foreigner
- CPF for foreigners buying property in Brazil
- Inheriting Brazilian property from abroad
- Laudêmio and the SPU transfer certificate (CAT)
- Non-resident capital gains tax on Brazilian property
- Power of attorney from abroad to buy in Brazil
- Renting a home in Brazil as a foreigner
- Rural land in Brazil: restrictions for foreigners
- Selling a property in Brazil from abroad
- Sending money to Brazil to buy property
- Sending the proceeds of a Brazilian sale abroad
- Sworn translation and interpreter at the deed
- Tax on rent from a Brazilian property owned from abroad
- Tax residency in Brazil for property owners and expats
Sources
- Decreto-Lei 9.760/1946, arts. 2, 3, 9, 12-C, 100, 101 e 205 (normas.leg.br) (consulted 15 October 2026)
- Decreto-Lei 2.398/1987, arts. 1 e 3 (normas.leg.br) (consulted 15 October 2026)
- Constituição Federal, art. 20, VII (normas.leg.br) (consulted 15 October 2026)
- Obter autorização prévia para transferência de imóvel a estrangeiro, cartilha (Secretaria do Patrimônio da União, gov.br) (consulted 15 October 2026)
- PEC 3/2022, tramitação (Senado Federal, dados abertos) (consulted 15 October 2026)