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TAX CREDITS (Tables)
 12 Months Ended
Dec. 31, 2023
TAX CREDITS.  
Schedule of current and non-current tax credits

​

​

​

​

​

​

​

    

2023

    

2022

Current

 

  

 

  

ICMS (state VAT)

 

165,598

 

177,692

Social security financing

 

606,477

 

931,370

Financing of social integration program

 

132,507

 

189,565

IPI (federal VAT)

 

21,796

 

29,547

IVA (value-added tax)

 

27,311

 

15,886

Others

 

56,135

 

48,357

​

 

1,009,824

 

1,392,417

​

​

​

​

​

Non-current

 

​

 

​

ICMS (state VAT)

 

146,074

 

118,475

Social security financing*

 

1,452,618

 

321,432

Financing of social integration program* and Others

 

317,408

 

71,640

​

 

1,916,100

 

511,547

​

 

2,925,924

 

1,903,964

*As detailed in Note 19.V, on February 2, 2023, the subsidiaries Gerdau S.A., Gerdau Açominas S.A. and Gerdau Aços Longos S.A. were successful in a tax lawsuit, regarding the right to PIS and COFINS credits in their scrap metal acquisitions.
Schedule of estimates of realization of non-current tax credits

​

​

​

​

​

​

​

    

2023

    

2022

2024

 

—

 

327,873

2025

​

530,605

​

164,897

2026

​

502,110

​

16,551

2027

​

299,152

​

2,226

2028 on

​

584,233

​

—

​

 

1,916,100

 

511,547

​