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TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS - Tax contingencies (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2021 | Apr. 08, 2021 | Jul. 07, 2020 | Dec. 27, 2019 | May 17, 2019
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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$ 8,221,463 |  |  |  |
Gerdau Acos Longos S.A. and Gerdau Acominas S.A. | Goodwill Deductibility | Voluntary Appeal, Filed |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 5,456,742 |  |  |  |
Gerdau Acos Longos S.A. | Pending |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 502,804 |  |  |  |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Embargo to Enforcement, Filed |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 402,857 |  |  |  |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Motion for clarification filed |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 299,937 |  |  |  |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Notice of judgment received |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 324,014 |  |  |  |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Pending |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 575,631 | R$ 83,699 |  |  |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Special Appeal, Filed |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 4,390 | R$ 177,218 |  |  |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Voluntary Appeal, Filed |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 145,141 |  |  |  |
Gerdau Acos Especiais S.A. | Goodwill Deductibility | Special Appeal, Filed |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 110,462 |  |  |  |
Gerdau Acos Especiais S.A. | Goodwill Deductibility | Special appeal, pending |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 138,568 |  |  |  |
Tax contingencies | IPI credit on inputs | Pending |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 481,501 |  |  |  |
Tax contingencies | Non-approval of compensation of credits on inputs | Pending |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 1,513,111 |  |  |  |
Tax contingencies | Social security contributions. | Pending |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 135,625 |  |  |  |
Tax contingencies | Other Taxes | Pending |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 671,593 |  |  |  |
Tax contingencies | Goodwill Deductibility | Pending |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 471,829 |  |  | R$ 149,996 |
Tax contingencies | Goodwill Deductibility | Special Appeal, Filed |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 25,090 |  |  |  |
Tax contingencies | Goodwill Deductibility | Voluntary Appeal, Pending |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 217,117 |  |  |  |
Tax contingencies | Goodwill Deductibility | Voluntary Appeal, Filed |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 79,626 |  |  |  |
Tax contingencies | Gerdau Acos Longos S.A. and Gerdau Acominas S.A. | ICMS (State Value Added Tax) | Pending |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 498,889 |  |  |  |
Tax contingencies | Gerdau Acos Longos S.A. | Withholding Income Tax |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 1,362,842 |  |  |  |
Tax contingencies | Gerdau Acos Longos S.A. | Withholding Income Tax | Special Appeal, Filed |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  |  | R$ 984,924
Tax contingencies | 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 | 1,274,156 |  |  |  |
Tax contingencies | Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax | Pending |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | 1,047,608 |  |  |  |
Tax contingencies | Gerdau Acos Especiais S.A. | Withholding Income Tax | Special Appeal, Filed |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities | R$ 377,918 |  |  |  |
Tax contingencies | Gerdau Acos Especiais S.A. | Corporate Income Tax and Social Contribution Tax | Embargo to Execution, Filed |  |  |  |  |
Contingencies |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  | R$ 226,548 |  |

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