This paper proposes an optimized method for the determination of rare earth elements (Sc, Y, La, Ce, Pr, Nd, Sm, Eu, Gd, Tb, Dy, Ho, Er, Tm, Yb, Lu) from soils using ICP-MS technique. First, the soil samples were thermal treated at three different temperatures 550ºC, 700ºC and 8500C in order to eliminate organic matter interferences. Then, the residual samples remaining from the calcination process were extracted in acidic medium with two different digestion methods (method I - a mixture of nitric acid and hydrogen peroxide; method II - aqua regia mixture) in order to quantify rare earth elements content. The highest recovery percentages for the major rare earth elements analyzed (Sc, Y, La, Ce, Pr, Nd. Sm) were situated in the range 86.13% to 99.90%, in sample residues thermally treated at 700�C and extracted with nitric acid and hydrogen peroxide.