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Retirement-Related Benefits - Net Periodic Cost (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2016
Dec. 31, 2012
Dec. 31, 2018
Dec. 31, 2017
Dec. 31, 2016
Pension Plans          
Components of net periodic (income)/cost of the retirement-related benefit plans          
Total net periodic pension / nonpension (income)/cost of defined benefit plans     $ 1,843 $ 1,568 $ 722
Nonpension Postretirement Plans          
Components of net periodic (income)/cost of the retirement-related benefit plans          
Total net periodic pension / nonpension (income)/cost of defined benefit plans     198 242 211
U.S. | Pension Plans          
Components of net periodic (income)/cost of the retirement-related benefit plans          
Interest cost     $ 1,719 $ 1,913 $ 2,048
Interest cost - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Expected return on plan assets     $ (2,701) $ (3,014) $ (3,689)
Expected return on plan assets - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Amortization of prior service costs/(credits)     $ 16 $ 16 $ 10
Amortization of prior service costs/(credits) - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Recognized actuarial losses     $ 1,525 $ 1,337 $ 1,314
Recognized actuarial losses - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Total net periodic pension / nonpension (income)/cost of defined benefit plans     $ 559 $ 253 $ (317)
U.S. | Nonpension Postretirement Plans          
Components of net periodic (income)/cost of the retirement-related benefit plans          
Service cost     13 14 17
Interest cost     $ 132 $ 154 $ 165
Interest cost - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Expected return on plan assets     $ 0 $ 0 $ 0
Expected return on plan assets - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Amortization of prior service costs/(credits)     $ (7) $ (7) $ (7)
Amortization of prior service costs/(credits) - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Recognized actuarial losses     $ 10 $ 20 $ 20
Recognized actuarial losses - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Total net periodic pension / nonpension (income)/cost of defined benefit plans     $ 147 $ 180 $ 195
Non-U.S. | Pension Plans          
Components of net periodic (income)/cost of the retirement-related benefit plans          
Service cost     413 410 420
Interest cost     $ 830 $ 837 $ 1,035
Interest cost - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Expected return on plan assets     $ (1,342) $ (1,325) $ (1,867)
Expected return on plan assets - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Amortization of transition assets     $ 0 $ 0 $ 0
Amortization of transition assets - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Amortization of prior service costs/(credits)     $ (83) $ (97) $ (106)
Amortization of prior service costs/(credits) - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Recognized actuarial losses     $ 1,401 $ 1,507 $ 1,408
Recognized actuarial losses - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Curtailments and settlements     $ 11 $ 19 $ 22
Curtailments and settlements - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Multi-employer plans     $ 38 $ 40 $ 43
Other costs     16 (76) 84
Total net periodic pension / nonpension (income)/cost of defined benefit plans     1,284 1,315 1,039
Non-U.S. | Pension Plans | Litigation in United Kingdom regarding defined benefit plans          
Components of net periodic (income)/cost of the retirement-related benefit plans          
Other costs   $ 162   (91)  
Non-U.S. | Pension Plans | Litigation in Spain regarding defined benefit and defined contribution plans          
Components of net periodic (income)/cost of the retirement-related benefit plans          
Other costs $ 56   0 0 56
Non-U.S. | Nonpension Postretirement Plans          
Components of net periodic (income)/cost of the retirement-related benefit plans          
Service cost     5 6 5
Interest cost     $ 45 $ 57 $ 51
Interest cost - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Expected return on plan assets     $ (6) $ (7) $ (6)
Expected return on plan assets - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Amortization of transition assets     $ 0 $ 0 $ 0
Amortization of transition assets - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Amortization of prior service costs/(credits)     $ 0 $ 0 $ (5)
Amortization of prior service costs/(credits) - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Recognized actuarial losses     $ 6 $ 7 $ 9
Recognized actuarial losses - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Curtailments and settlements     $ 0 $ 0 $ (38)
Curtailments and settlements - income statement location     ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense ibm:OtherIncomeAndExpense
Total net periodic pension / nonpension (income)/cost of defined benefit plans     $ 51 $ 62 $ 16