Soil analysis could improve environmental studies since soil is the main source of chemical elements for plants. In this study, soil samples collected at 0–10 cm depth under tree crown projection were analyzed by INAA. Using the chemical composition of the leaf previously determined, the leaf-soil transfer factors of chemical elements could be estimated for the Atlantic Forest. Despite the variability of the intra-species, the transfer factors were specific for some plant species due to their element accumulation in the leaves. Similar Br-Zn combined transfer factors were obtained for the species grouped according to habitats in relation to their position (understory or dominant species) in the forest canopy.