The upper montane forests in the southern and southeastern regions of Brazil have an unusual and discontinuous geographic distribution at the top of the Atlantic coastal mountain ranges. To describe the floristic composition and structure of the Atlantic Forest near its upper altitudinal limit in southeastern Brazil, 30 plots with 10 × 10 m were installed in three forest sites between 2,200 and 2,300 m.a.s.l. at Serra Fina. The floristic composition and phytosociological structure of this forest were compared with other montane and upper montane forests. In total, 704 individuals were included, belonging to 24 species, 15 families, and 19 genera. Myrsinaceae, Myrtaceae, Symplocaceae, and Cunoniaceae were the most important families, and Myrsine gardneriana, Myrceugenia alpigena, Weinmannia humilis, and Symplocos corymboclados were the most important species. The three forest sites revealed differences in the abundance of species, density, canopy height, and number of stems per individual. The upper montane forests showed structural similarities, such as lower richness, diversity, and effective number of species, and they tended to have higher total densities and total dominance per hectare to montane forests. The most important species in these upper montane forests belong to Austral–Antartic genera or neotropical and pantropical genera that are typical of montane areas. 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