ABSTRACT The soil seed bank is an important natural regeneration strategy for plant communities and can determine floristic composition after disturbances. The aim of the present study was to evaluate the seed bank richness and abundance at different soil depths and under different light conditions in a dry forest. Litter and soil samples were collected at depths of 0-5 and 5-10 cm and submitted to two light conditions (light and shady). In total, 1,725 individuals from 85 species and 19 families emerged. Significant differences in richness between soil depths were observed, being greater at 0-5 cm, while abundance was similar. There were no variations in richness or abundance of germinated seeds between light conditions. Malvaceae and Verbenaceae families were the most representative in this study.