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EARNINGS PER SHARE CALCULATIONS (Earnings Per Share Calculation - Basic) (Details) - $ / shares
3 Months Ended
Mar. 31, 2017
Mar. 31, 2016
Earnings Per Share [Abstract]    
Net income attributable to The Dow Chemical Company, basic $ 0.74 $ 0.23
Preferred stock dividends, basic [1] (0.00) (0.08)
Net income attributable to participating securities [2] (0.00) (0.00)
Net income attributable to common stockholders, basic $ 0.74 $ 0.15
[1] On December 30, 2016, the Company converted its outstanding shares of Cumulative Convertible Perpetual Preferred Stock, Series A ("Preferred Stock") into shares of the Company's common stock.
[2] Deferred stock awards are considered participating securities due to Dow's practice of paying dividend equivalents on unvested shares.