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TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS - Tax contingencies (Details) - Tax contingencies
R$ in Thousands
Dec. 31, 2018
BRL (R$)
claim
item
Nov. 27, 2018
BRL (R$)
Sep. 18, 2018
BRL (R$)
Sep. 17, 2018
BRL (R$)
Sep. 12, 2018
BRL (R$)
Sep. 03, 2018
BRL (R$)
Aug. 31, 2018
BRL (R$)
Aug. 28, 2018
BRL (R$)
Jul. 06, 2018
BRL (R$)
May 25, 2017
BRL (R$)
IPI credit on inputs                    
Contingencies                    
Estimated financial effect of contingent liabilities R$ 341,659                  
Non-approval of compensation of credits on inputs                    
Contingencies                    
Estimated financial effect of contingent liabilities 968,047                  
Social security contributions                    
Contingencies                    
Estimated financial effect of contingent liabilities 88,374                  
Other Taxes                    
Contingencies                    
Estimated financial effect of contingent liabilities 641,782                  
Gerdau Acos Longos S.A. and Gerdau Acominas S.A. | Credit rights and rate differences                    
Contingencies                    
Estimated financial effect of contingent liabilities 613,642                  
Gerdau Acos Longos S.A. and Gerdau Acominas S.A. | Goodwill Deductibility | Administrative collection                    
Contingencies                    
Estimated financial effect of contingent liabilities R$ 5,128,470                  
Number of proceedings | claim 4                  
Gerdau Acos Longos S.A. | Withholding Income Tax                    
Contingencies                    
Estimated financial effect of contingent liabilities R$ 410,893                  
Number of proceedings | item 3                  
Gerdau Acos Longos S.A. | Withholding Income Tax | Pending                    
Contingencies                    
Estimated financial effect of contingent liabilities             R$ 152,885 R$ 132,643    
Gerdau Acos Longos S.A. | Withholding Income Tax | Voluntary Appeal Dismissed                    
Contingencies                    
Estimated financial effect of contingent liabilities           R$ 125,365        
Gerdau Acos Longos S.A. | Goodwill Deductibility | Pending                    
Contingencies                    
Estimated financial effect of contingent liabilities   R$ 522,731 R$ 629,753              
Gerdau Acos Longos S.A. | Goodwill Deductibility | Special appeal filed                    
Contingencies                    
Estimated financial effect of contingent liabilities R$ 297,033               R$ 255,531  
Gerdau Internacional Empreendimentos Ltda. and Gerdau Acos Especiais S.A | Corporate Income Tax and Social Contribution Tax                    
Contingencies                    
Estimated financial effect of contingent liabilities 1,200,672                  
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax                    
Contingencies                    
Estimated financial effect of contingent liabilities R$ 1,023,337                  
Number of proceedings | claim 2                  
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax | Pending                    
Contingencies                    
Estimated financial effect of contingent liabilities R$ 988,819                  
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax | Voluntary Appeal Partially Granted                    
Contingencies                    
Estimated financial effect of contingent liabilities                   R$ 372,213
Remaining tax Contingency liability from a notice 34,518                  
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax | Special appeal filed                    
Contingencies                    
Estimated financial effect of contingent liabilities 177,335                  
Gerdau Acominas S.A., Gerdau Acos Longos S.A., and Gerdau Acos Especiais S.A. | Goodwill Deductibility | Administrative collection                    
Contingencies                    
Estimated financial effect of contingent liabilities R$ 7,062,878                  
Gerdau Acos Especiais S.A. | Goodwill Deductibility | Pending                    
Contingencies                    
Estimated financial effect of contingent liabilities       R$ 100,686            
Gerdau Acos Especiais S.A. | Goodwill Deductibility | Special appeal filed                    
Contingencies                    
Estimated financial effect of contingent liabilities         R$ 128,404