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Derivative Financial Instruments - Effect of Hedge Activity on Income and Expense (Details) - USD ($)
$ in Millions
3 Months Ended 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
Derivative Instruments, Gain (Loss)        
(Gains)/Losses of Total Hedge Activity $ 117 $ (601) $ 540 $ (1,043)
Income Statement Location [Axis]: us-gaap:CostOfRevenue | Services        
Derivative Instruments, Gain (Loss)        
(Gains)/Losses of Total Hedge Activity 22 4 37 5
Income Statement Location [Axis]: us-gaap:CostOfRevenue | Sales        
Derivative Instruments, Gain (Loss)        
(Gains)/Losses of Total Hedge Activity (8) 5 (9) (2)
Income Statement Location [Axis]: us-gaap:CostOfRevenue | Financing        
Derivative Instruments, Gain (Loss)        
(Gains)/Losses of Total Hedge Activity (1) 0 (2) (1)
Income Statement Location [Axis]: us-gaap:InterestExpense        
Derivative Instruments, Gain (Loss)        
(Gains)/Losses of Total Hedge Activity (3) (3) (8) (5)
Income Statement Location [Axis]: us-gaap:SellingGeneralAndAdministrativeExpense        
Derivative Instruments, Gain (Loss)        
(Gains)/Losses of Total Hedge Activity (164) (114) (97) (83)
Income Statement Location [Axis]: ibm:OtherExpenseAndIncome        
Derivative Instruments, Gain (Loss)        
(Gains)/Losses of Total Hedge Activity $ 117 $ (601) $ 540 $ (1,043)