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TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS - Tax contingencies (Details) - Tax contingencies - BRL (R$) R$ in Thousands | Dec. 31, 2020 | Dec. 30, 2020 | Dec. 17, 2020 | Dec. 15, 2020 | Dec. 07, 2020 | Dec. 01, 2020 | Nov. 17, 2020 | Nov. 03, 2020 | Oct. 15, 2020 | Sep. 29, 2020 | Jul. 07, 2020 | Jul. 01, 2020 | Jun. 23, 2020 | Mar. 02, 2020 | Dec. 27, 2019 | Dec. 05, 2019 | May 17, 2019 | Apr. 29, 2019
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IPI credit on inputs | Pending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | R$ 357,974 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-approval of compensation of credits on inputs | Pending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 1,016,764 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Social security contributions | Pending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 138,369 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other Taxes | Pending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 614,647 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Withholding Income Tax | Special Appeal, Filed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  |  |  |  | R$ 197,082 |  |  |  |  | R$ 158,723 |  |  |  |  |  |
Goodwill Deductibility | Pending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 436,443 |  |  |  |  |  |  |  |  |  |  |  |  |  | R$ 143,799 |  |  |
Goodwill Deductibility | Special Appeal, Filed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 24,375 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill Deductibility | Voluntary Appeal, Pending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 198,703 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill Deductibility | Voluntary Appeal, Filed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 69,566 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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 | 7,984,187 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Acos Longos S.A. and Gerdau Acominas S.A. | ICMS (State Value Added Tax) | Pending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 458,801 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Acos Longos S.A. and Gerdau Acominas S.A. | Goodwill Deductibility | Voluntary Appeal, Filed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 5,371,636 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Acos Longos S.A. | Withholding Income Tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 1,256,016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Acos Longos S.A. | Withholding Income Tax | Pending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  | R$ 57,659 | R$ 192,245 |  |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Acos Longos S.A. | Withholding Income Tax | Special Appeal, Filed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  |  |  |  |  | R$ 140,076 |  |  |  |  |  | R$ 137,743 |  |  | R$ 130,047 |
Gerdau Acos Longos S.A. | Withholding Income Tax | Voluntary Appeal, Filed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  |  |  |  |  |  |  |  |  |  | R$ 242,441 |  |  |  |  |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Embargo to Enforcement, Filed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  | R$ 141,444 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Motion for clarification filed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  |  |  |  |  |  | R$ 295,064 |  |  |  |  |  |  |  |  |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Notice of judgment received |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  |  |  |  |  |  |  | R$ 317,710 |  |  |  |  |  |  |  |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Pending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 557,927 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | R$ 67,904 |  |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Special Appeal, Filed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 4,289 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | R$ 499,483
Gerdau Acos Longos S.A. | Goodwill Deductibility | Voluntary Appeal, Filed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 486,175 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Internacional Empreendimentos Ltda. and Gerdau Acos Especiais S.A | IRPJ - Corporate Income Tax and CSLL - Social Contribution Tax [Member] | Pending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 1,286,160 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Internacional Empreendimentos Ltda | IRPJ - Corporate Income Tax and CSLL - Social Contribution Tax [Member] | Embargo to Enforcement, Filed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  |  |  | R$ 168,184 |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Internacional Empreendimentos Ltda | Tax Foreclosure | Voluntary Appeal, Filed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 859,699 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax | Notice of judgment received |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Remaining tax contingency liability from a notice |  | R$ 35,886 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax | Pending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 1,068,796 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Acos Especiais S.A. | Goodwill Deductibility | Special Appeal, Filed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | 107,190 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Acos Especiais S.A. | Goodwill Deductibility | Special appeal, pending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities | R$ 135,365 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gerdau Acos Especiais S.A. | Corporate Income Tax and Social Contribution Tax | Embargo to Execution, Filed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  |  |  |  |  |  |  |  | R$ 222,391 |  |  |  |  |  |  |

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