Gafisa S.A. operates as a homebuilder in Brazil. The company operates through Gafisa and Tenda segments. It develops residential units, such as luxury buildings with swimming pools, gyms, visitor parking, and other amenities for upper-income customers; buildings for middle-income customers; and entry-level buildings and house units for lower-income customers. The company offers high and mid high-level residential developments under the brand Gafisa; and entry-level housing under the Tenda brand. Gafisa S.A. also develops residential land subdivisions for sale; and provides construction services comprising building residential and commercial projects to third parties. It serves development and construction service clients in 113 municipalities in Brazil. Gafisa S.A. was incorporated in 1996 and is headquartered in São Paulo, Brazil.