3.26.1 html 491 393 1 false 103 0 false 8 false false R1.htm 0000001 - Document - Cover Page Sheet http://dow.com/role/CoverPage Cover Page Cover 1 false false R2.htm 9952151 - Statement - Dow Consolidated Statements of Income Statement Sheet http://dow.com/role/DowConsolidatedStatementsofIncomeStatement Dow Consolidated Statements of Income Statement Statements 2 false false R3.htm 9952152 - Statement - Dow Consolidated Statements of Comprehensive Income Statement Sheet http://dow.com/role/DowConsolidatedStatementsofComprehensiveIncomeStatement Dow Consolidated Statements of Comprehensive Income Statement Statements 3 false false R4.htm 9952153 - Statement - Dow Consolidated Balance Sheets Statement Sheet http://dow.com/role/DowConsolidatedBalanceSheetsStatement Dow Consolidated Balance Sheets Statement Statements 4 false false R5.htm 9952154 - Statement - Dow Consolidated Balance Sheets Parentheticals Sheet http://dow.com/role/DowConsolidatedBalanceSheetsParentheticals Dow Consolidated Balance Sheets Parentheticals Statements 5 false false R6.htm 9952155 - Statement - Dow Consolidated Statements of Cash Flows Statement Sheet http://dow.com/role/DowConsolidatedStatementsofCashFlowsStatement Dow Consolidated Statements of Cash Flows Statement Statements 6 false false R7.htm 9952156 - Statement - Dow Consolidated Statements of Equity Statement Sheet http://dow.com/role/DowConsolidatedStatementsofEquityStatement Dow Consolidated Statements of Equity Statement Statements 7 false false R8.htm 9952157 - Statement - Consolidated Statements of Income Sheet http://dow.com/role/ConsolidatedStatementsofIncome Consolidated Statements of Income Statements 8 false false R9.htm 9952158 - Statement - Consolidated Statements of Comprehensive Income Sheet http://dow.com/role/ConsolidatedStatementsofComprehensiveIncome Consolidated Statements of Comprehensive Income Statements 9 false false R10.htm 9952159 - Statement - TDCC Consolidated Balance Sheets (Statement) Sheet http://dow.com/role/TDCCConsolidatedBalanceSheetsStatement TDCC Consolidated Balance Sheets (Statement) Statements 10 false false R11.htm 9952160 - Statement - TDCC Consolidated Statements of Cash Flows Statement Sheet http://dow.com/role/TDCCConsolidatedStatementsofCashFlowsStatement TDCC Consolidated Statements of Cash Flows Statement Statements 11 false false R12.htm 9952161 - Statement - Consolidated Statements of Equity Sheet http://dow.com/role/ConsolidatedStatementsofEquity Consolidated Statements of Equity Statements 12 false false R13.htm 9952162 - Statement - Dow Consolidated Statements of Income - Supplemental Info Sheet http://dow.com/role/DowConsolidatedStatementsofIncomeSupplementalInfo Dow Consolidated Statements of Income - Supplemental Info Statements 13 false false R14.htm 9952163 - Statement - TDCC Consolidated Statements of Income - Supplemental Info Sheet http://dow.com/role/TDCCConsolidatedStatementsofIncomeSupplementalInfo TDCC Consolidated Statements of Income - Supplemental Info Statements 14 false false R15.htm 9952164 - Statement - TDCC Consolidated Balance Sheets Parentheticals Sheet http://dow.com/role/TDCCConsolidatedBalanceSheetsParentheticals TDCC Consolidated Balance Sheets Parentheticals Statements 15 false false R16.htm 9952165 - Disclosure - CONSOLIDATED FINANCIAL STATEMENTS (Notes) Notes http://dow.com/role/CONSOLIDATEDFINANCIALSTATEMENTSNotes CONSOLIDATED FINANCIAL STATEMENTS (Notes) Notes 16 false false R17.htm 9952166 - Disclosure - RECENT ACCOUNTING GUIDANCE (Notes) Notes http://dow.com/role/RECENTACCOUNTINGGUIDANCENotes RECENT ACCOUNTING GUIDANCE (Notes) Notes 17 false false R18.htm 9952167 - Disclosure - REVENUE (Notes) Notes http://dow.com/role/REVENUENotes REVENUE (Notes) Notes 18 false false R19.htm 9952168 - Disclosure - RESTRUCTURING AND ASSET RELATED CHARGES - NET (Notes) Notes http://dow.com/role/RESTRUCTURINGANDASSETRELATEDCHARGESNETNotes RESTRUCTURING AND ASSET RELATED CHARGES - NET (Notes) Notes 19 false false R20.htm 9952169 - Disclosure - SUPPLEMENTARY INFORMATION (Notes) Notes http://dow.com/role/SUPPLEMENTARYINFORMATIONNotes SUPPLEMENTARY INFORMATION (Notes) Notes 20 false false R21.htm 9952170 - Disclosure - Income Taxes Sheet http://dow.com/role/IncomeTaxes Income Taxes Notes 21 false false R22.htm 9952171 - Disclosure - EARNINGS PER SHARE (Notes) Notes http://dow.com/role/EARNINGSPERSHARENotes EARNINGS PER SHARE (Notes) Notes 22 false false R23.htm 9952172 - Disclosure - INVENTORIES (Notes) Notes http://dow.com/role/INVENTORIESNotes INVENTORIES (Notes) Notes 23 false false R24.htm 9952173 - Disclosure - NONCONSOLIDATED AFFILIATES (Notes) Notes http://dow.com/role/NONCONSOLIDATEDAFFILIATESNotes NONCONSOLIDATED AFFILIATES (Notes) Notes 24 false false R25.htm 9952174 - Disclosure - TRANSFERS OF FINANCIAL ASSETS Sheet http://dow.com/role/TRANSFERSOFFINANCIALASSETS TRANSFERS OF FINANCIAL ASSETS Notes 25 false false R26.htm 9952175 - Disclosure - COMMITMENTS AND CONTINGENCIES (Notes) Notes http://dow.com/role/COMMITMENTSANDCONTINGENCIESNotes COMMITMENTS AND CONTINGENCIES (Notes) Notes 26 false false R27.htm 9952176 - Disclosure - LEASES (Notes) Notes http://dow.com/role/LEASESNotes LEASES (Notes) Notes 27 false false R28.htm 9952177 - Disclosure - Accumulated Other Comprehensive Loss (Notes) Notes http://dow.com/role/AccumulatedOtherComprehensiveLossNotes Accumulated Other Comprehensive Loss (Notes) Notes 28 false false R29.htm 9952178 - Disclosure - NONCONTROLLING INTERESTS Noncontrolling Interests Sheet http://dow.com/role/NONCONTROLLINGINTERESTSNoncontrollingInterests NONCONTROLLING INTERESTS Noncontrolling Interests Notes 29 false false R30.htm 9952179 - Disclosure - PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS Sheet http://dow.com/role/PENSIONPLANSANDOTHERPOSTRETIREMENTBENEFITS PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS Notes 30 false false R31.htm 9952180 - Disclosure - STOCK-BASED COMPENSATION Sheet http://dow.com/role/STOCKBASEDCOMPENSATION STOCK-BASED COMPENSATION Notes 31 false false R32.htm 9952181 - Disclosure - Financial Instruments (Notes) Notes http://dow.com/role/FinancialInstrumentsNotes Financial Instruments (Notes) Notes 32 false false R33.htm 9952182 - Disclosure - FAIR VALUE MEASUREMENTS (Notes) Notes http://dow.com/role/FAIRVALUEMEASUREMENTSNotes FAIR VALUE MEASUREMENTS (Notes) Notes 33 false false R34.htm 9952183 - Disclosure - VARIABLE INTEREST ENTITIES (Notes) Notes http://dow.com/role/VARIABLEINTERESTENTITIESNotes VARIABLE INTEREST ENTITIES (Notes) Notes 34 false false R35.htm 9952184 - Disclosure - SEGMENTS AND GEOGRAPHIC REGIONS (Notes) Notes http://dow.com/role/SEGMENTSANDGEOGRAPHICREGIONSNotes SEGMENTS AND GEOGRAPHIC REGIONS (Notes) Notes 35 false false R36.htm 995445 - Disclosure - Insider Trading Arrangements Sheet http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements Insider Trading Arrangements Notes 36 false false R37.htm 9955511 - Disclosure - REVENUE (Tables) Sheet http://dow.com/role/REVENUETables REVENUE (Tables) Tables http://dow.com/role/REVENUENotes 37 false false R38.htm 9955512 - Disclosure - Restructuring and Related Activities (Tables) Sheet http://dow.com/role/RestructuringandRelatedActivitiesTables Restructuring and Related Activities (Tables) Tables 38 false false R39.htm 9955513 - Disclosure - SUPPLEMENTARY INFORMATION (Tables) Sheet http://dow.com/role/SUPPLEMENTARYINFORMATIONTables SUPPLEMENTARY INFORMATION (Tables) Tables http://dow.com/role/SUPPLEMENTARYINFORMATIONNotes 39 false false R40.htm 9955514 - Disclosure - Income Taxes (Tables) Sheet http://dow.com/role/IncomeTaxesTables Income Taxes (Tables) Tables http://dow.com/role/IncomeTaxes 40 false false R41.htm 9955515 - Disclosure - EARNINGS PER SHARE (Tables) Sheet http://dow.com/role/EARNINGSPERSHARETables EARNINGS PER SHARE (Tables) Tables http://dow.com/role/EARNINGSPERSHARENotes 41 false false R42.htm 9955516 - Disclosure - INVENTORIES (Tables) Sheet http://dow.com/role/INVENTORIESTables INVENTORIES (Tables) Tables http://dow.com/role/INVENTORIESNotes 42 false false R43.htm 9955517 - Disclosure - NONCONSOLIDATED AFFILIATES (Tables) Sheet http://dow.com/role/NONCONSOLIDATEDAFFILIATESTables NONCONSOLIDATED AFFILIATES (Tables) Tables http://dow.com/role/NONCONSOLIDATEDAFFILIATESNotes 43 false false R44.htm 9955518 - Disclosure - Transfers and Servicing (Tables) Sheet http://dow.com/role/TransfersandServicingTables Transfers and Servicing (Tables) Tables 44 false false R45.htm 9955519 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables) Sheet http://dow.com/role/COMMITMENTSANDCONTINGENCIESTables COMMITMENTS AND CONTINGENCIES (Tables) Tables http://dow.com/role/COMMITMENTSANDCONTINGENCIESNotes 45 false false R46.htm 9955520 - Disclosure - LEASES (Tables) Sheet http://dow.com/role/LEASESTables LEASES (Tables) Tables http://dow.com/role/LEASESNotes 46 false false R47.htm 9955521 - Disclosure - Accumulated Other Comprehensive Loss (Tables) Sheet http://dow.com/role/AccumulatedOtherComprehensiveLossTables Accumulated Other Comprehensive Loss (Tables) Tables http://dow.com/role/AccumulatedOtherComprehensiveLossNotes 47 false false R48.htm 9955522 - Disclosure - NONCONTROLLING INTERESTS Noncontrolling Interests (Tables) Sheet http://dow.com/role/NONCONTROLLINGINTERESTSNoncontrollingInterestsTables NONCONTROLLING INTERESTS Noncontrolling Interests (Tables) Tables http://dow.com/role/NONCONTROLLINGINTERESTSNoncontrollingInterests 48 false false R49.htm 9955523 - Disclosure - PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Tables) Sheet http://dow.com/role/PENSIONPLANSANDOTHERPOSTRETIREMENTBENEFITSTables PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Tables) Tables http://dow.com/role/PENSIONPLANSANDOTHERPOSTRETIREMENTBENEFITS 49 false false R50.htm 9955525 - Disclosure - Financial Instruments (Tables) Sheet http://dow.com/role/FinancialInstrumentsTables Financial Instruments (Tables) Tables http://dow.com/role/FinancialInstrumentsNotes 50 false false R51.htm 9955526 - Disclosure - FAIR VALUE MEASUREMENTS (Tables) Sheet http://dow.com/role/FAIRVALUEMEASUREMENTSTables FAIR VALUE MEASUREMENTS (Tables) Tables http://dow.com/role/FAIRVALUEMEASUREMENTSNotes 51 false false R52.htm 9955527 - Disclosure - Variable Interest Entities (Tables) Sheet http://dow.com/role/VariableInterestEntitiesTables Variable Interest Entities (Tables) Tables 52 false false R53.htm 9955528 - Disclosure - SEGMENTS AND GEOGRAPHIC REGIONS (Tables) Sheet http://dow.com/role/SEGMENTSANDGEOGRAPHICREGIONSTables SEGMENTS AND GEOGRAPHIC REGIONS (Tables) Tables http://dow.com/role/SEGMENTSANDGEOGRAPHICREGIONSNotes 53 false false R54.htm 9955529 - Disclosure - REVENUE (Details) Sheet http://dow.com/role/REVENUEDetails REVENUE (Details) Details http://dow.com/role/REVENUETables 54 false false R55.htm 9955530 - Disclosure - Restructuring and Related Activities (Transform to Outperform) (Details) Sheet http://dow.com/role/RestructuringandRelatedActivitiesTransformtoOutperformDetails Restructuring and Related Activities (Transform to Outperform) (Details) Details http://dow.com/role/RestructuringandRelatedActivitiesTables 55 false false R56.htm 9955531 - Disclosure - Restructuring and related activities (2025 Restructuring Program) (Details) Sheet http://dow.com/role/Restructuringandrelatedactivities2025RestructuringProgramDetails Restructuring and related activities (2025 Restructuring Program) (Details) Details 56 false false R57.htm 9955532 - Disclosure - RESTRUCTURING AND ASSET RELATED CHARGES - NET (2023 Restructuring Program) (Details) Sheet http://dow.com/role/RESTRUCTURINGANDASSETRELATEDCHARGESNET2023RestructuringProgramDetails RESTRUCTURING AND ASSET RELATED CHARGES - NET (2023 Restructuring Program) (Details) Details http://dow.com/role/RESTRUCTURINGANDASSETRELATEDCHARGESNETNotes 57 false false R58.htm 9955533 - Disclosure - Summary of Sundry Income (Expense) - Net (Details) Sheet http://dow.com/role/SummaryofSundryIncomeExpenseNetDetails Summary of Sundry Income (Expense) - Net (Details) Details 58 false false R59.htm 9955534 - Disclosure - Company-Owned Life Insurance (Details) Sheet http://dow.com/role/CompanyOwnedLifeInsuranceDetails Company-Owned Life Insurance (Details) Details 59 false false R60.htm 9955535 - Disclosure - Supplier Finance Program (Details) Sheet http://dow.com/role/SupplierFinanceProgramDetails Supplier Finance Program (Details) Details 60 false false R61.htm 9955536 - Disclosure - Income Taxes (Details) Sheet http://dow.com/role/IncomeTaxesDetails Income Taxes (Details) Details http://dow.com/role/IncomeTaxesTables 61 false false R62.htm 9955537 - Disclosure - EARNINGS PER SHARE (Details) Sheet http://dow.com/role/EARNINGSPERSHAREDetails EARNINGS PER SHARE (Details) Details http://dow.com/role/EARNINGSPERSHARETables 62 false false R63.htm 9955538 - Disclosure - INVENTORIES (Details) Sheet http://dow.com/role/INVENTORIESDetails INVENTORIES (Details) Details http://dow.com/role/INVENTORIESTables 63 false false R64.htm 9955539 - Disclosure - NONCONSOLIDATED AFFILIATES (Details) Sheet http://dow.com/role/NONCONSOLIDATEDAFFILIATESDetails NONCONSOLIDATED AFFILIATES (Details) Details http://dow.com/role/NONCONSOLIDATEDAFFILIATESTables 64 false false R65.htm 9955540 - Disclosure - TRANSFERS OF FINANCIAL ASSETS (Details) Sheet http://dow.com/role/TRANSFERSOFFINANCIALASSETSDetails TRANSFERS OF FINANCIAL ASSETS (Details) Details http://dow.com/role/TRANSFERSOFFINANCIALASSETS 65 false false R66.htm 9955541 - Disclosure - COMMITMENTS AND CONTINGENCIES (Environmental Matters) (Details) Sheet http://dow.com/role/COMMITMENTSANDCONTINGENCIESEnvironmentalMattersDetails COMMITMENTS AND CONTINGENCIES (Environmental Matters) (Details) Details http://dow.com/role/COMMITMENTSANDCONTINGENCIESTables 66 false false R67.htm 9955542 - Disclosure - COMMITMENTS AND CONTINGENCIES (Asbestos-Related Matters of Union Carbide Corporation) (Details) Sheet http://dow.com/role/COMMITMENTSANDCONTINGENCIESAsbestosRelatedMattersofUnionCarbideCorporationDetails COMMITMENTS AND CONTINGENCIES (Asbestos-Related Matters of Union Carbide Corporation) (Details) Details http://dow.com/role/COMMITMENTSANDCONTINGENCIESTables 67 false false R68.htm 9955543 - Disclosure - COMMITMENTS AND CONTINGENCIES Nova Ethylene Asset Matter (Details) Sheet http://dow.com/role/COMMITMENTSANDCONTINGENCIESNovaEthyleneAssetMatterDetails COMMITMENTS AND CONTINGENCIES Nova Ethylene Asset Matter (Details) Details 68 false false R69.htm 9955544 - Disclosure - COMMITMENTS AND CONTINGENCIES (Guarantees) (Details) Sheet http://dow.com/role/COMMITMENTSANDCONTINGENCIESGuaranteesDetails COMMITMENTS AND CONTINGENCIES (Guarantees) (Details) Details http://dow.com/role/COMMITMENTSANDCONTINGENCIESTables 69 false false R70.htm 9955545 - Disclosure - LEASES COSTS AND OTHER INFORMATION (Details) Sheet http://dow.com/role/LEASESCOSTSANDOTHERINFORMATIONDetails LEASES COSTS AND OTHER INFORMATION (Details) Details 70 false false R71.htm 9955546 - Disclosure - Accumulated Other Comprehensive Loss (Details) Sheet http://dow.com/role/AccumulatedOtherComprehensiveLossDetails Accumulated Other Comprehensive Loss (Details) Details http://dow.com/role/AccumulatedOtherComprehensiveLossTables 71 false false R72.htm 9955547 - Disclosure - NONCONTROLLING INTERESTS Noncontrolling Interests (Details) Sheet http://dow.com/role/NONCONTROLLINGINTERESTSNoncontrollingInterestsDetails NONCONTROLLING INTERESTS Noncontrolling Interests (Details) Details http://dow.com/role/NONCONTROLLINGINTERESTSNoncontrollingInterestsTables 72 false false R73.htm 9955548 - Disclosure - PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Details) Sheet http://dow.com/role/PENSIONPLANSANDOTHERPOSTRETIREMENTBENEFITSDetails PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Details) Details http://dow.com/role/PENSIONPLANSANDOTHERPOSTRETIREMENTBENEFITSTables 73 false false R74.htm 9955549 - Disclosure - STOCK-BASED COMPENSATION (Stock Incentive Plan) (Details) Sheet http://dow.com/role/STOCKBASEDCOMPENSATIONStockIncentivePlanDetails STOCK-BASED COMPENSATION (Stock Incentive Plan) (Details) Details http://dow.com/role/STOCKBASEDCOMPENSATION 74 false false R75.htm 9955550 - Disclosure - Debt Investments (Details) Sheet http://dow.com/role/DebtInvestmentsDetails Debt Investments (Details) Details 75 false false R76.htm 9955552 - Disclosure - Notional Amounts (Details) Sheet http://dow.com/role/NotionalAmountsDetails Notional Amounts (Details) Details 76 false false R77.htm 9955553 - Disclosure - Schedule of Fair Value of Derivative Instruments (Details) Sheet http://dow.com/role/ScheduleofFairValueofDerivativeInstrumentsDetails Schedule of Fair Value of Derivative Instruments (Details) Details 77 false false R78.htm 9955554 - Disclosure - Effect of Derivative Instruments (Details) Sheet http://dow.com/role/EffectofDerivativeInstrumentsDetails Effect of Derivative Instruments (Details) Details 78 false false R79.htm 9955555 - Disclosure - Expected Reclassification (Details) Sheet http://dow.com/role/ExpectedReclassificationDetails Expected Reclassification (Details) Details 79 false false R80.htm 9955556 - Disclosure - FAIR VALUE MEASUREMENTS (Summary of Recurring Measured Fair Values) (Details) Sheet http://dow.com/role/FAIRVALUEMEASUREMENTSSummaryofRecurringMeasuredFairValuesDetails FAIR VALUE MEASUREMENTS (Summary of Recurring Measured Fair Values) (Details) Details http://dow.com/role/FAIRVALUEMEASUREMENTSTables 80 false false R81.htm 9955557 - Disclosure - FAIR VALUE MEASUREMENTS (Summary of Nonrecurring Measured Fair Values) (Details) Sheet http://dow.com/role/FAIRVALUEMEASUREMENTSSummaryofNonrecurringMeasuredFairValuesDetails FAIR VALUE MEASUREMENTS (Summary of Nonrecurring Measured Fair Values) (Details) Details http://dow.com/role/FAIRVALUEMEASUREMENTSTables 81 false false R82.htm 9955558 - Disclosure - Schedule of Consolidated VIEs, Carrying Amounts of Assets and Liabilities (Details) Sheet http://dow.com/role/ScheduleofConsolidatedVIEsCarryingAmountsofAssetsandLiabilitiesDetails Schedule of Consolidated VIEs, Carrying Amounts of Assets and Liabilities (Details) Details 82 false false R83.htm 9955559 - Disclosure - SEGMENTS AND GEOGRAPHIC REGIONS Geographic Region Information (Details) Sheet http://dow.com/role/SEGMENTSANDGEOGRAPHICREGIONSGeographicRegionInformationDetails SEGMENTS AND GEOGRAPHIC REGIONS Geographic Region Information (Details) Details 83 false false R84.htm 9955560 - Disclosure - SEGMENTS AND GEOGRAPHIC REGIONS Segment Information (Details) Sheet http://dow.com/role/SEGMENTSANDGEOGRAPHICREGIONSSegmentInformationDetails SEGMENTS AND GEOGRAPHIC REGIONS Segment Information (Details) Details 84 false false R85.htm 9955561 - Disclosure - SEGMENTS AND GEOGRAPHIC REGIONS EBIT Reconciliation (Details) Sheet http://dow.com/role/SEGMENTSANDGEOGRAPHICREGIONSEBITReconciliationDetails SEGMENTS AND GEOGRAPHIC REGIONS EBIT Reconciliation (Details) Details 85 false false R86.htm 9955562 - Disclosure - SEGMENT AND GEOGRAPHIC REGIONS Other Segment Information (Details) Sheet http://dow.com/role/SEGMENTANDGEOGRAPHICREGIONSOtherSegmentInformationDetails SEGMENT AND GEOGRAPHIC REGIONS Other Segment Information (Details) Details 86 false false R87.htm 9955563 - Disclosure - SEGMENTS AND GEOGRAPHIC REGIONS Segment Asset Information (Details) Sheet http://dow.com/role/SEGMENTSANDGEOGRAPHICREGIONSSegmentAssetInformationDetails SEGMENTS AND GEOGRAPHIC REGIONS Segment Asset Information (Details) Details 87 false false R88.htm 9955564 - Disclosure - SEGMENTS AND GEOGRAPHIC REGIONS Significant Items (Details) Sheet http://dow.com/role/SEGMENTSANDGEOGRAPHICREGIONSSignificantItemsDetails SEGMENTS AND GEOGRAPHIC REGIONS Significant Items (Details) Details 88 false false All Reports Book All Reports dow-20260331.htm dow-20260331.xsd dow-20260331_cal.xml dow-20260331_def.xml dow-20260331_lab.xml dow-20260331_pre.xml dow-20260331_g1.jpg http://fasb.org/us-gaap/2025 http://xbrl.sec.gov/dei/2025 http://xbrl.sec.gov/ecd/2025 true true