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Retirement-Related Benefits (Details 1)
$ in Millions
12 Months Ended
Dec. 31, 2015
USD ($)
Personal Pension Plan (PPP)  
Retirement-related Benefits Disclosures  
Number of years used in final pay formula that determines benefits 5 years
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%
Maximum percentage, dollar-for-dollar match by entity to employee contribution of eligible compensation for employees hired after January 1, 2005 5.00%
Employer's automatic contribution as a percentage of eligible compensation, lowest level defined 1.00%
Employer's automatic contribution as a percentage of eligible compensation, second level defined 2.00%
Employer's automatic contribution as a percentage of eligible compensation, highest level defined 4.00%
Service period after which employees receive automatic and matching contributions 1 year
Minimum amounts that must be invested in company stock $ 0
IBM Excess 401(k) Plus Plan  
Retirement-related Benefits Disclosures  
Service period after which employees receive automatic and matching 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