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EARNINGS PER SHARE (EPS) - Diluted (Details) - BRL (R$)
R$ / shares in Units, R$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Allocated net income available to Common and Preferred shareholders      
Net income R$ 7,501,565 R$ 11,425,512 R$ 15,494,111
Common shares      
Allocated net income available to Common and Preferred shareholders      
Net income 2,576,016 3,922,039 5,198,011
Adjustment to net income allocated to preferred shareholders in respect to the potential increase in number of preferred shares outstanding, as a result of long-term incentive plans of Gerdau. (16,489) (20,898) (26,192)
Net income available to owners of parent including effects of dilutive shares R$ 2,559,527 R$ 3,901,141 R$ 5,171,819
Outstanding shares      
Weighted-average number of shares outstanding 600,526,442 600,526,442 571,929,945
Diluted earnings per share - (R$) R$ 4.26 R$ 6.50 R$ 9.04
Preferred shares      
Allocated net income available to Common and Preferred shareholders      
Net income R$ 4,925,549 R$ 7,503,473 R$ 10,296,100
Adjustment to net income allocated to preferred shareholders in respect to the potential increase in number of preferred shares outstanding, as a result of long-term incentive plans of Gerdau. 16,037 20,898 26,192
Net income available to owners of parent including effects of dilutive shares R$ 4,941,586 R$ 7,524,371 R$ 10,322,292
Outstanding shares      
Weighted-average number of shares outstanding 1,148,255,014 1,148,900,801 1,132,865,567
Potential increase in number of preferred shares outstanding in respect of long-term incentive plan of Gerdau 11,159,835 9,371,523 8,633,716
Total 1,159,414,849 1,158,272,324 1,141,499,283
Diluted earnings per share - (R$) R$ 4.26 R$ 6.50 R$ 9.04