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TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS - Tax contingencies (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2022 | Dec. 02, 2019
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Gerdau Acominas S.A., Gerdau Acos Longos S.A., and Gerdau Acos Especiais S.A. | Goodwill Deductibility | Administrative collection |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | R$ 8,734,573 |
Gerdau Acos Longos S.A. and Gerdau Acominas S.A. | Goodwill Deductibility | Voluntary Appeal, Filed |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 5,755,883 |
Gerdau Acos Longos S.A. | Pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 547,501 |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Awaiting judgement, lower court |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 5,597 |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Awaiting Judgement, Embargoes to Tax Enforcement |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 89,684 |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Superior Chamber of Tax Appeals |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 192,076 |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Embargo to Enforcement, Filed |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 432,894 |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Motion for clarification filed |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 319,983 |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Notice of judgment received |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 344,171 |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 623,485 |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Voluntary Appeal, Filed |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 155,962 |
Gerdau Acos Especiais S.A. | Goodwill Deductibility | Special Appeal, Filed |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 119,305 |
Gerdau Acos Especiais S.A. | Goodwill Deductibility | Special appeal, pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 148,032 |
Tax contingencies | IPI credit on inputs | Pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 434,095 |
Tax contingencies | Non-approval of compensation of credits on inputs | Pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 1,646,717 |
Tax contingencies | Social security contributions. | Pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 139,219 |
Tax contingencies | Other Taxes | Pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 732,283 |
Tax contingencies | Goodwill Deductibility | Pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 513,287 | R$ 164,879
Tax contingencies | Goodwill Deductibility | Special Appeal, Filed |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 27,325 |
Tax contingencies | Goodwill Deductibility | Voluntary Appeal, Pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 234,846 |
Tax contingencies | Goodwill Deductibility | Voluntary Appeal, Filed |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 86,237 |
Tax contingencies | Gerdau Acos Longos S.A. and Gerdau Acominas S.A. | ICMS (State Value Added Tax) | Pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 559,076 |
Tax contingencies | Gerdau Acos Longos S.A. | Withholding Income Tax |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 1,719,027 |
Tax contingencies | Gerdau Acos Longos S.A. | Withholding Income Tax | Administrative processing |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 1,069,274 |
Tax contingencies | Gerdau Acos Longos S.A. | Withholding Income Tax | Superior Chamber of Tax Appeals |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 649,753 |
Tax contingencies | Gerdau Internacional Empreendimentos Ltda. and Gerdau Acos Especiais S.A | IRPJ - Corporate Income Tax and CSLL - Social Contribution Tax [Member] | Pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 1,346,502 |
Tax contingencies | Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax | Pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 1,107,520 |
Tax contingencies | Gerdau Acos Especiais S.A. | Corporate Income Tax and Social Contribution Tax | First instance, awaiting judgement of the Tax Enforcement Embargoes |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | R$ 238,892 |

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