Leases - Components of Lease Costs (Details) - USD ($) $ in Millions	12 Months Ended
Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Leases [Abstract]
Finance lease cost	$ 331	$ 229	$ 114
Operating lease cost	1,027	1,018	1,013
Short-term lease cost	6	9	9
Variable lease cost	300	321	331
Sublease income	(25)	(39)	(61)
Total lease cost	$ 1,639	1,537	1,406
Gains on sale and leaseback transactions, net		$ 17	$ 145

Amount of finance lease cost recognized by lessee for lease contract.

No definition available.

Name:	ibm_FinanceLeaseCost
Namespace Prefix:	ibm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

Amount of lease cost recognized by lessee for lease contract.

+ References

+ Details

Name:	us-gaap_LeaseCost
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- References

No definition available.

+ Details

Name:	us-gaap_LeasesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

- Definition

Amount of single lease cost, calculated by allocation of remaining cost of lease over remaining lease term. Includes, but is not limited to, single lease cost, after impairment of right-of-use asset, calculated by amortization of remaining right-of-use asset and accretion of lease liability.

+ References

+ Details

Name:	us-gaap_OperatingLeaseCost
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

Amount of gain (loss) on sale and leaseback transaction from transfer of asset accounted for as sale.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 53
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479589/842-20-55-53

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-4

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 842
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479741/842-40-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (s)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476148/220-40-50-22

+ Details

Name:	us-gaap_SaleAndLeasebackTransactionGainLossNet
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

- Definition

Amount of short-term lease cost, excluding expense for lease with term of one month or less.

+ References

+ Details

Name:	us-gaap_ShortTermLeaseCost
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

Amount of sublease income excluding finance and operating lease expense.

+ References

+ Details

Name:	us-gaap_SubleaseIncome
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

- Definition

Amount of variable lease cost, excluded from lease liability, recognized when obligation for payment is incurred for finance and operating leases.

+ References

+ Details

Name:	us-gaap_VariableLeaseCost
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration