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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
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