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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
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