The cemetery will eventually have 70,000 resting places for fans, while some of the club's greatest players will be offered a free plot.
Fans can guarantee their spot by paying monthly installments of between 15 and 35 reais ($6.15 - $14.36) into the "Corinthians Forever" life insurance plan.
The cemetery is being built around 30 minutes from the team's base in Sao Paulo and should be ready in the second half of next year.
The initiative comes a year after the club started offering funeral packages that include Corinthians wreathes and personalised coffins draped in the club's flag.
(Reporting by Andrew Downie; editing by Toby Davis)
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