Pay vs Performance Disclosure - USD ($)

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Pay vs Performance Disclosure

Pay vs Performance Disclosure, Table

Year (a)	Summary compensation total for the principal executive officer (PEO)  (b)(1)		Compensation actually paid to the PEO  (c)(1)(6)		Average summary compensation table total for Non-PEO named executive officers (Non-PEO NEOs) (d)(2)		Average compensation actually paid to Non-PEO NEOs (e)(2)(6)		Value of initial fixed $100 investment based on:
									Total shareholder return (f)		Peer group total shareholder return (g)(3)		Net income (in $M) (h)(4)	Revenue (in $M) (i)(5)
2025		$37,989,685		$83,586,950		$16,256,711		$34,963,438		$303		$210	$10,593	$67,535
2024		25,143,682		57,111,357		11,495,421		24,996,829		219		169	6,023	62,753
2023		20,398,426		32,769,352		9,916,713		14,444,039		157		135	7,502	61,860
2022		16,580,075		23,935,007		8,318,193		10,496,901		129		92	1,639	60,530
2021		17,550,959		23,798,901		8,706,301		9,116,435		117		130	5,743	57,350

Company Selected Measure Name

Revenue

Named Executive Officers, Footnote

Mr. Krishna was the PEO for all five years in the table. For 2025, amounts deducted from the PEO’s Summary Compensation Table (SCT) total to calculate Compensation Actually Paid (CAP) to the PEO for 2025 and 2024, respectively, include ($30,594,898) and ($19,327,466) for the date of grant fair value of stock awards and stock options for each year, as well as ($42,970) and ($34,056) for the Change in Pension Value for each respective year. Amounts added to (or subtracted from) the PEO’s SCT total for 2025 and 2024, respectively, include: $39,026,638 and $26,653,322 for the fair value of stock awards and stock options that were granted in the year and which remained outstanding at the end of the respective year; $23,525,543 and $18,253,467 for the change in fair value of stock awards and stock options that were granted in prior years and which remained outstanding at the end of each respective year; and $13,667,975 and $6,406,779 for the change in fair value of stock awards and stock options that were granted in prior years and vested during each respective year; and $14,978 and $15,627 for Retirement Benefit Account service cost for each respective year. CAP for 2024 has been updated to reflect corrected 2024 option vest‑date and fiscal year‑end fair values.The non-PEO NEOs were, for both 2025 and 2024, Mr. Kavanaugh, Mr. Thomas, Mr. Cohn, and Ms. Robinson; for 2023, Mr. Kavanaugh, Mr. Thomas, Mr. Cohn, and Ms. Michelle Browdy; and for 2022 and 2021, Mr. Kavanaugh, Mr. Cohn, Mr. Thomas Rosamilia, and Ms. Michelle Browdy. Amounts subtracted from the average SCT totals for the Non-PEO NEOs (Average Non-PEO SCT) to calculate Average CAP to the Non-PEO NEOs (Average Non-PEO CAP) for 2025 and 2024, respectively, include ($12,574,664) and ($8,687,343) for the average value at the date of grant of stock awards and stock options granted for each respective year as well as ($25,434) and ($20,395) for the average Change in Pension and Retention Plan Values for each respective year. Amounts added to (or subtracted from) the Average Non-PEO SCT to calculate Average Non-PEO CAP for 2025 and 2024, respectively, also include: $16,040,136 and $11,586,703 for the average fair value of stock awards and stock options that were granted in the year and which remained outstanding at the end of each respective year; $9,498,668 and $7,706,789 for the average change in fair value of stock awards that were granted in prior years and which remained outstanding at the end of each respective year; $5,756,778 and $2,756,930 for the average change in fair value of stock awards that were granted in prior years and vested during each respective year; $0 and $147,195 for Ms. Robinson’s 2022-2024 PSU which was both granted and vested in 2024; and $11,243 and $11,529 for the Retirement Benefit Account Service cost for each respective year. CAP for 2024 has been updated to reflect corrected 2024 option vest date and fiscal year-end date fair values.

Peer Group Issuers, Footnote

Peer Group Total Shareholder return is calculated based on IBM’s Proxy Peer Group that was disclosed in the Compensation Discussion & Analysis section of IBM’s Proxy Statement for 2025, shown in the table, weighted based on the Peer Group’s Market Capitalization as of each fiscal year-end date. For 2025, VMware and General Electric were removed, and Broadcom and Elevance Health were added. In comparison, the value of $100 invested in a market-capitalization weighted index of the 2024 peer group would be the following: 2025: $199, 2024: $161, 2023: $132, 2022: $90, 2021: $129.

Changed Peer Group, Footnote

Peer Group Total Shareholder return is calculated based on IBM’s Proxy Peer Group that was disclosed in the Compensation Discussion & Analysis section of IBM’s Proxy Statement for 2025, shown in the table, weighted based on the Peer Group’s Market Capitalization as of each fiscal year-end date. For 2025, VMware and General Electric were removed, and Broadcom and Elevance Health were added. In comparison, the value of $100 invested in a market-capitalization weighted index of the 2024 peer group would be the following: 2025: $199, 2024: $161, 2023: $132, 2022: $90, 2021: $129.

PEO Total Compensation Amount

$ 37,989,685

$ 25,143,682

$ 20,398,426

$ 16,580,075

$ 17,550,959

PEO Actually Paid Compensation Amount

$ 83,586,950

57,111,357

32,769,352

23,935,007

23,798,901

Adjustment To PEO Compensation, Footnote

Mr. Krishna was the PEO for all five years in the table. For 2025, amounts deducted from the PEO’s Summary Compensation Table (SCT) total to calculate Compensation Actually Paid (CAP) to the PEO for 2025 and 2024, respectively, include ($30,594,898) and ($19,327,466) for the date of grant fair value of stock awards and stock options for each year, as well as ($42,970) and ($34,056) for the Change in Pension Value for each respective year. Amounts added to (or subtracted from) the PEO’s SCT total for 2025 and 2024, respectively, include: $39,026,638 and $26,653,322 for the fair value of stock awards and stock options that were granted in the year and which remained outstanding at the end of the respective year; $23,525,543 and $18,253,467 for the change in fair value of stock awards and stock options that were granted in prior years and which remained outstanding at the end of each respective year; and $13,667,975 and $6,406,779 for the change in fair value of stock awards and stock options that were granted in prior years and vested during each respective year; and $14,978 and $15,627 for Retirement Benefit Account service cost for each respective year. CAP for 2024 has been updated to reflect corrected 2024 option vest‑date and fiscal year‑end fair values.

Non-PEO NEO Average Total Compensation Amount

$ 16,256,711

11,495,421

9,916,713

8,318,193

8,706,301

Non-PEO NEO Average Compensation Actually Paid Amount

$ 34,963,438

24,996,829

14,444,039

10,496,901

9,116,435

Adjustment to Non-PEO NEO Compensation Footnote

The non-PEO NEOs were, for both 2025 and 2024, Mr. Kavanaugh, Mr. Thomas, Mr. Cohn, and Ms. Robinson; for 2023, Mr. Kavanaugh, Mr. Thomas, Mr. Cohn, and Ms. Michelle Browdy; and for 2022 and 2021, Mr. Kavanaugh, Mr. Cohn, Mr. Thomas Rosamilia, and Ms. Michelle Browdy. Amounts subtracted from the average SCT totals for the Non-PEO NEOs (Average Non-PEO SCT) to calculate Average CAP to the Non-PEO NEOs (Average Non-PEO CAP) for 2025 and 2024, respectively, include ($12,574,664) and ($8,687,343) for the average value at the date of grant of stock awards and stock options granted for each respective year as well as ($25,434) and ($20,395) for the average Change in Pension and Retention Plan Values for each respective year. Amounts added to (or subtracted from) the Average Non-PEO SCT to calculate Average Non-PEO CAP for 2025 and 2024, respectively, also include: $16,040,136 and $11,586,703 for the average fair value of stock awards and stock options that were granted in the year and which remained outstanding at the end of each respective year; $9,498,668 and $7,706,789 for the average change in fair value of stock awards that were granted in prior years and which remained outstanding at the end of each respective year; $5,756,778 and $2,756,930 for the average change in fair value of stock awards that were granted in prior years and vested during each respective year; $0 and $147,195 for Ms. Robinson’s 2022-2024 PSU which was both granted and vested in 2024; and $11,243 and $11,529 for the Retirement Benefit Account Service cost for each respective year. CAP for 2024 has been updated to reflect corrected 2024 option vest date and fiscal year-end date fair values.

Equity Valuation Assumption Difference, Footnote

The fair value of stock awards and stock options included in CAP to PEO and Average Non-PEO CAP are calculated at the required measurement dates, consistent with the approach used to value the awards at the grant date as described in IBM’s Annual Report. Any changes to stock award fair values from the grant date (for current year grants) and from prior year-end (for prior year grants) are based on IBM’s stock price at the respective measurement dates (less the present value of foregone dividends), and the performance metric scoring projections (if applicable) at the respective measurement dates. Changes to stock option fair values are based on IBM’s stock price at the respective measurement dates, in addition to an updated expected option term, volatility of the company’s stock over the updated expected option term, expected dividend yield, and risk-free rate assumptions. For each of 2022, 2023, 2024, and 2025, the year-end stock option fair value increased meaningfully from the fair value on grant date, primarily driven by an increase in IBM’s stock price, and, for 2022, an increase in the risk-free interest rate to approximately 4% at year-end from approximately 2% on the grant date.

Compensation Actually Paid vs. Total Shareholder Return

Both CAP to Mr. Krishna and cumulative total shareholder return increased over the prior year in each of 2025, 2024, 2023, 2022, and 2021. As there were no changes to Mr. Krishna’s base salary, target annual incentive, or target equity grant planned value since Mr. Krishna became Chairman, President and CEO in April 2020 through 2022, the increase in PEO CAP was largely the result of the increase in IBM’s stock price over that same time period. In addition to IBM’s stock price increase from 2022 to 2023, the PEO CAP increase in 2023 also resulted from the increase in Mr. Krishna’s 2023 target equity granted, which was in line with the median 2023 benchmark group. The average Non-PEO NEO increases in each of 2022, 2023, 2024, and 2025 is also largely the result of IBM’s increased stock price in each of those years.

The increase in IBM’s stock price that largely contributed to the increased PEO CAP also drove the increase in IBM’s Total Shareholder Return (TSR) in 2025, 2024, 2023, 2022, and 2021.

Compensation Actually Paid vs. Net Income

Meanwhile, Net Income has fluctuated year-over-year. Net Income in 2024 includes the impacts of pension settlement charges of $3.1 billion ($2.4 billion net of tax). Without this charge, 2024 Net Income would have increased from 2023, following increases from 2022 and 2021, directionally in line with the PEO CAP. Net Income in 2022, which included a pension settlement charge of $4.4 billion (net of tax), decreased in 2022. Without this charge, 2022 Net Income would have increased from 2021 to 2022 as well.

Compensation Actually Paid vs. Company Selected Measure

IBM’s Revenue from Continuing Operations increased in 2025, 2024, 2023, 2022, and 2021, and was directionally aligned with PEO CAP for the reported period.

Total Shareholder Return Vs Peer Group

The five-year cumulative total shareholder return for IBM was 203%, which outperformed the five-year cumulative total shareholder return of IBM’s Peer Group of 110%. An initial fixed investment value of $100 at the beginning of 2021 would have been valued at $303 for IBM at the end of 2025 compared to a value of $210 for IBM’s Peer Group at the end of 2025.

Tabular List, Table

Revenue

Operating cash flow

Operating EPS

Free cash flow

Total Shareholder Return Amount

$ 303

219

157

129

117

Peer Group Total Shareholder Return Amount

210

169

135

92

130

Net Income (Loss)

$ 10,593,000,000

$ 6,023,000,000

$ 7,502,000,000

$ 1,639,000,000

$ 5,743,000,000

Company Selected Measure Amount

67,535,000,000

62,753,000,000

61,860,000,000

60,530,000,000

57,350,000,000

PEO Name

Mr. Krishna

Additional 402(v) Disclosure

Net Income in 2021 includes the Managed Infrastructure business, which separated from IBM on November 3, 2021 as Kyndryl. Net Income from Continuing Operations, which excluded the Managed Infrastructure business, was $4,712 million for 2021. Net Income in 2024 includes the impacts of pension settlement charges of $3.1 billion ($2.4 billion net of tax). Net Income in 2022 includes a pension settlement charge of approximately $4.4 billion, net of tax. Revenue metric reflects Revenue from Continuing Operations to provide for consistent comparison before and after the separation of the Managed Infrastructure business as Kyndryl on November 3, 2021.

Measure:: 1

Pay vs Performance Disclosure

Name

Revenue

Measure:: 2

Pay vs Performance Disclosure

Name

Operating cash flow

Measure:: 3

Pay vs Performance Disclosure

Name

Operating EPS

Measure:: 4

Pay vs Performance Disclosure

Name

Free cash flow

PEO | Aggregate Change in Present Value of Accumulated Benefit for All Pension Plans Reported in Summary Compensation Table

Pay vs Performance Disclosure

Adjustment to Compensation, Amount

$ (42,970)

$ (34,056)

PEO | Pension Adjustments Service Cost

Pay vs Performance Disclosure

Adjustment to Compensation, Amount

14,978

15,627

PEO | Aggregate Grant Date Fair Value of Equity Award Amounts Reported in Summary Compensation Table

Pay vs Performance Disclosure

Adjustment to Compensation, Amount

(30,594,898)

(19,327,466)

PEO | Year-end Fair Value of Equity Awards Granted in Covered Year that are Outstanding and Unvested

Pay vs Performance Disclosure

Adjustment to Compensation, Amount

39,026,638

26,653,322

PEO | Year-over-Year Change in Fair Value of Equity Awards Granted in Prior Years That are Outstanding and Unvested

Pay vs Performance Disclosure

Adjustment to Compensation, Amount

23,525,543

18,253,467

PEO | Change in Fair Value as of Vesting Date of Prior Year Equity Awards Vested in Covered Year

Pay vs Performance Disclosure

Adjustment to Compensation, Amount

13,667,975

6,406,779

Non-PEO NEO | Aggregate Change in Present Value of Accumulated Benefit for All Pension Plans Reported in Summary Compensation Table

Pay vs Performance Disclosure

Adjustment to Compensation, Amount

(25,434)

(20,395)

Non-PEO NEO | Pension Adjustments Service Cost

Pay vs Performance Disclosure

Adjustment to Compensation, Amount

11,243

11,529

Non-PEO NEO | Aggregate Grant Date Fair Value of Equity Award Amounts Reported in Summary Compensation Table

Pay vs Performance Disclosure

Adjustment to Compensation, Amount

(12,574,664)

(8,687,343)

Non-PEO NEO | Year-end Fair Value of Equity Awards Granted in Covered Year that are Outstanding and Unvested

Pay vs Performance Disclosure

Adjustment to Compensation, Amount

16,040,136

11,586,703

Non-PEO NEO | Year-over-Year Change in Fair Value of Equity Awards Granted in Prior Years That are Outstanding and Unvested

Pay vs Performance Disclosure

Adjustment to Compensation, Amount

9,498,668

7,706,789

Non-PEO NEO | Vesting Date Fair Value of Equity Awards Granted and Vested in Covered Year

Pay vs Performance Disclosure

Adjustment to Compensation, Amount

0

147,195

Non-PEO NEO | Change in Fair Value as of Vesting Date of Prior Year Equity Awards Vested in Covered Year

Pay vs Performance Disclosure

Adjustment to Compensation, Amount

$ 5,756,778

$ 2,756,930