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STOCKHOLDERS' EQUITY (Shares of Dow Common Stock) (Details) - shares
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Dec. 31, 2019
Schedule of Common Stock and Treasury Stock Outstanding Roll Forward [Line Items]        
Issued (in shares) 7,451,643 8,233,684 4,764,554  
Treasury Stock Reissued (1,499,610) 0 0  
Treasury Stock, Common, Shares 66,798,605 29,011,573    
Issued        
Schedule of Common Stock and Treasury Stock Outstanding Roll Forward [Line Items]        
Shares, Outstanding 771,678,525 764,226,882 755,993,198 751,228,644
Treasury Stock, Common        
Schedule of Common Stock and Treasury Stock Outstanding Roll Forward [Line Items]        
Repurchased 39,286,642 16,208,270 3,073,469  
Treasury Stock, Common, Shares 66,798,605 29,011,573 12,803,303 9,729,834