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Income Taxes and Tax Receivable Agreement - Effective Income Tax Reconciliation (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2021 | Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Tax effect |  |  |  |
Brilliant Earth Group, Inc. expected tax expense at statutory rate | $ 255 |  |  |
Less: equity interest in earnings of subsidiary not taxable (permanent difference) | (272) |  |  |
Brilliant Earth Group, Inc. level pre-tax loss as adjusted for tax | (17) |  |  |
Loss from investee per K-1 (inside basis difference) | (148) |  |  |
Loss from step up in outside basis | (151) |  |  |
Income tax benefit | $ (316) | $ (316) | $ 0 | $ 0
Rate |  |  |  |
Brilliant Earth Group, Inc. expected tax expense at statutory rate | 21.00% |  |  |
Less: equity interest in earnings of subsidiary not taxable (permanent difference) | (22.40%) |  |  |
Brilliant Earth Group, Inc. level pre-tax loss as adjusted for tax | (1.40%) |  |  |
Loss from investee per K-1 (inside basis difference) | (12.20%) |  |  |
Loss from step up in outside basis | (12.50%) |  |  |
Income tax benefit at effective rate | (26.10%) |  |  |

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