Retirement-Related Benefits - Non-US and Multi-Employer Contributions (Details) - Non-U.S. Defined Benefit and Multi-employer Plan - USD ($) $ in Millions	9 Months Ended
Sep. 30, 2016	Sep. 30, 2015
Defined Benefit Plan Disclosure [Line Items]
Expected current year contributions to non-U.S. defined benefit plans	$ 600
Total net contributions by employer	261
Contributions by employer - Cash	97	$ 271
Contributions by employer - Noncash	$ 164

Cash contributions made by the employer during the period to a defined benefit plan.

No definition available.

Name:	ibm_DefinedBenefitPlanContributionsByEmployerCash
Namespace Prefix:	ibm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

Noncash contributions made by the employer during the period to a defined benefit plan. These contributions may be in the form of securities.

+ References

No definition available.

+ Details

Name:	ibm_DefinedBenefitPlanContributionsByEmployerNoncash
Namespace Prefix:	ibm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

Amount of contributions made by the employer to defined benefit plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)(5)(ii)
-URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 60
-Section 35
-Paragraph 123
-Subparagraph B
-URI http://asc.fasb.org/extlink&oid=64937487&loc=d3e36068-114959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 30
-Section 35
-Paragraph 63
-Subparagraph B
-URI http://asc.fasb.org/extlink&oid=64937038&loc=d3e12551-114930

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (b)(3)
-URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)(5)(iv)(01)
-URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920

+ Details

Name:	us-gaap_DefinedBenefitPlanContributionsByEmployer
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

+ Details

Name:	us-gaap_DefinedBenefitPlanDisclosureLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

- Definition

Amount of the employer's best estimate of contributions expected to be paid to the plan in the current fiscal period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e2709-114920

+ Details

Name:	us-gaap_DefinedBenefitPlanExpectedContributionsInCurrentFiscalYear
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Details

Name:	us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis=ibm_ForeignPensionPlansDefinedBenefitAndMultiEmployerPlanMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: