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TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS - Tax contingencies (Details) - 12 months ended Dec. 31, 2017 - Tax contingencies
R$ in Thousands
BRL (R$)
claim
item
BRL (R$)
IPI credit on inputs      
Contingencies      
Estimated financial effect of contingent liabilities     R$ 309,581
Non-approval of compensation of credits on inputs      
Contingencies      
Estimated financial effect of contingent liabilities     438,843
Social security contributions      
Contingencies      
Estimated financial effect of contingent liabilities     76,866
Other Taxes      
Contingencies      
Estimated financial effect of contingent liabilities     370,175
Goodwill Deductibility      
Contingencies      
Estimated financial effect of contingent liabilities     364,370
Gerdau Acos Longos S.A. and Gerdau Acominas S.A. | Credit rights and rate differences      
Contingencies      
Estimated financial effect of contingent liabilities     443,137
Gerdau Acos Longos S.A. and Gerdau Acominas S.A. | Goodwill Deductibility | Administrative collection      
Contingencies      
Estimated financial effect of contingent liabilities     4,963,398
Number of proceedings | claim 4    
Gerdau Acos Longos S.A. | Withholding Income Tax | Pending      
Contingencies      
Estimated financial effect of contingent liabilities     122,029
Gerdau Acos Longos S.A. | Goodwill Deductibility      
Contingencies      
Amount of liability insurance policy permitted to be used as judicial guarantee R$ 3,195,379    
Gerdau Acos Longos S.A. | Goodwill Deductibility | Pending      
Contingencies      
Estimated financial effect of contingent liabilities     600,101
Number of proceedings | claim 2    
Gerdau Acos Longos S.A. | Goodwill Deductibility | Voluntary Appeal Dismissed      
Contingencies      
Estimated financial effect of contingent liabilities     123,172
Number of proceedings 1 2  
Gerdau Internacional Empreendimentos Ltda. and Gerdau Acos Especiais S.A | Corporate Income Tax and Social Contribution Tax      
Contingencies      
Estimated financial effect of contingent liabilities     1,488,989
Gerdau Internacional Empreendimentos Ltda. and Gerdau Acos Especiais S.A | Corporate Income Tax and Social Contribution Tax | Special appeal filed      
Contingencies      
Estimated financial effect of contingent liabilities     171,608
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax      
Contingencies      
Estimated financial effect of contingent liabilities     1,317,381
Number of proceedings | claim 2    
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax | Voluntary Appeal Partially Granted      
Contingencies      
Estimated financial effect of contingent liabilities     365,645
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax | Voluntary Appeal Referred For Judicial Collections      
Contingencies      
Estimated financial effect of contingent liabilities     951,736
Gerdau Acominas S.A., Gerdau Acos Longos S.A., and Gerdau Acos Especiais S.A. | Goodwill Deductibility | Administrative collection      
Contingencies      
Estimated financial effect of contingent liabilities     6,217,810
Gerdau Acos Especiais S.A. | Goodwill Deductibility | Voluntary Appeal Dismissed      
Contingencies      
Estimated financial effect of contingent liabilities     R$ 531,138