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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
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