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TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS - Tax contingencies (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
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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$ 7,882,203 | 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 | 4,637,104 | 5,755,883
Gerdau Acos Longos S.A. | Pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 596,754 | 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 | 5,958 | 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 | 96,280 | 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 | 208,449 | 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 | 465,992 | 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 | 342,072 | 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 | 366,382 | 344,171
Gerdau Acos Longos S.A. | Goodwill Deductibility | Pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 676,217 | 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 | 167,887 | 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 | 129,050 | 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 | 190,058 | 148,032
Tax contingencies | IPI credit on inputs | Pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 465,843 | 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 | 1,991,993 | 1,646,717
Tax contingencies | Social security contributions | Pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 145,786 | 139,219
Tax contingencies | Other Taxes | Pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 641,405 | 732,283
Tax contingencies | Goodwill Deductibility | Pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 546,859 | 513,287
Tax contingencies | Goodwill Deductibility | Special Appeal, Filed |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 29,787 | 27,325
Tax contingencies | Goodwill Deductibility | Voluntary Appeal, Pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 253,779 | 234,846
Tax contingencies | Goodwill Deductibility | Voluntary Appeal, Lodged Pending |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 180,380 | 164,879
Tax contingencies | Goodwill Deductibility | Voluntary Appeal, Filed |  |
TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS |  |
Estimated financial effect of contingent liabilities | 82,913 | 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 | 603,926 | 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 | 1,533,806 | 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 | 824,113 | 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 | 709,693 | 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 | 1,430,407 | 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 | 1,177,724 | 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$ 252,683 | R$ 238,892

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