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Retirement-Related Benefits (Details 1)
12 Months Ended
Dec. 31, 2014
Personal Pension Plan (PPP)  
Retirement-related Benefits Disclosures  
Defined benefit plans, general information Benefits provided to the PPP participants are calculated using benefit formulas that vary based on the participant. The first method uses a five-year, final pay formula that determines benefits based on salary, years of service, mortality and other participant-specific factors. The second method is a cash balance formula that calculates benefits using a percentage of employees’ annual salary, as well as an interest crediting rate.
IBM 401(k) Plus Plan  
Retirement-related Benefits Disclosures  
Maximum percentage, dollar-for-dollar match by entity to employee contribution of eligible compensation for employees hired prior to January 1, 2005 6.00%ibm_PercentageOfEmployeeContributionOnEligibleCompensationForEmployeesHiredPrior1stJanuary2005
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_IBM401kPlusPlanMember
Maximum percentage, dollar-for-dollar match by entity to employee contribution of eligible compensation for employees hired after January 1, 2005 5.00%ibm_PercentageOfEmployeeContributionOnEligibleCompensationForEmployeesHiredPost1stJanuary2005
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_IBM401kPlusPlanMember
Employer's automatic contribution as a percentage of eligible compensation, lowest level defined 1.00%ibm_EmployerContributionAsPercentageOfEligibleCompensationUnderConditionOne
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_IBM401kPlusPlanMember
Employer's automatic contribution as a percentage of eligible compensation, second level defined 2.00%ibm_EmployerContributionAsPercentageOfEligibleCompensationUnderConditionTwo
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_IBM401kPlusPlanMember
Employer's automatic contribution as a percentage of eligible compensation, highest level defined 4.00%ibm_EmployerContributionAsPercentageOfEligibleCompensationUnderConditionThree
/ ibm_RetirementRelatedBenefitPlansAxis
= ibm_IBM401kPlusPlanMember
Service period after which employees receive automatic contributions 1 year
IBM Excess 401(k) Plus Plan  
Retirement-related Benefits Disclosures  
Service period after which employees receive automatic contributions 1 year
U.S. Nonpension Postretirement Benefit Plans  
Retirement-related Benefits Disclosures  
Minimum years of service remaining from retirement eligibility to participate in Future Health Account (FHA) benefits 5 years
Service period for retirement within which employees are covered under the entity's prior health benefits arrangements 5 years