Retirement-Related Benefits - Level 3 Reconciliation (Details) - Level 3 - USD ($) $ in Millions	12 Months Ended
Dec. 31, 2023	Dec. 31, 2022
United States \| Personal Pension Plan (PPP)
Change in plan assets
Fair value of plan assets, balance at beginning of period	$ 1,142	$ 598
Return on assets held at end of year	(23)	(114)
Return on assets sold during the year	10	(2)
Purchases, sales and settlements, net	(409)	206
Transfers, net	2	454
Fair value of plan assets, balance at end of period	722	1,142
United States \| Personal Pension Plan (PPP) \| Corporate Bonds
Change in plan assets
Fair value of plan assets, balance at beginning of period	721	598
Return on assets held at end of year	(18)	(114)
Return on assets sold during the year	10	(2)
Purchases, sales and settlements, net	(5)	206
Transfers, net	2	33
Fair value of plan assets, balance at end of period	709	721
United States \| Personal Pension Plan (PPP) \| Private Equity
Change in plan assets
Fair value of plan assets, balance at beginning of period	421	0
Return on assets held at end of year	(5)	0
Return on assets sold during the year	0	0
Purchases, sales and settlements, net	(404)	0
Transfers, net	0	421
Fair value of plan assets, balance at end of period	13	421
Non-U.S. Plans
Change in plan assets
Fair value of plan assets, balance at beginning of period	155	174
Return on assets held at end of year	(65)	6
Return on assets sold during the year	56	(1)
Purchases, sales and settlements, net	(74)	(7)
Transfers, net	0	0
Foreign exchange impact	7	(19)
Fair value of plan assets, balance at end of period	78	155
Non-U.S. Plans \| Fixed income mutual funds
Change in plan assets
Fair value of plan assets, balance at beginning of period	9	0
Return on assets held at end of year	1	0
Return on assets sold during the year	0	0
Purchases, sales and settlements, net	63	10
Transfers, net	0	0
Foreign exchange impact	2	0
Fair value of plan assets, balance at end of period	75	9
Non-U.S. Plans \| Real estate
Change in plan assets
Fair value of plan assets, balance at beginning of period	145	174
Return on assets held at end of year	(66)	6
Return on assets sold during the year	56	(1)
Purchases, sales and settlements, net	(137)	(16)
Transfers, net	0	0
Foreign exchange impact	5	(18)
Fair value of plan assets, balance at end of period	$ 4	$ 145

Amount, measured using unobservable inputs, of increase (decrease) in plan assets of defined benefit plan from actual return (loss) on assets sold.

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

- Definition

Amount, measured using unobservable inputs, of increase (decrease) in plan assets of defined benefit plan from actual return (loss) on assets still held.

+ References

+ Details

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

- Definition

A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

+ References

No definition available.

+ Details

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

- Definition

Amount of asset segregated and restricted to provide benefit under defined benefit plan. Asset includes, but is not limited to, stock, bond, other investment, earning from investment, and contribution by employer and employee.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480482/715-20-55-17

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(02)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(ii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(01)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(ii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(01)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

+ Details

Name:	us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

Amount of foreign currency translation gain (loss) which increases (decreases) plan assets of defined benefit plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

+ Details

Name:	us-gaap_DefinedBenefitPlanPlanAssetsForeignCurrencyTranslationGainLoss
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

- Definition

Amount, measured using unobservable input, of increase (decrease) in plan asset of defined benefit plan from purchase, sale and settlement of trade associated with underlying investment.

+ References

+ Details

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

- Definition

Amount, measured using unobservable inputs, of increase (decrease) in plan assets of defined benefit plan, for assets transferred into (out of) Level 3 of fair value hierarchy. Includes, but is not limited to, transfer due to change in observability of significant inputs.

+ References

+ Details

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

- Details

Name:	us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	us-gaap_RetirementPlanSponsorLocationAxis=country_US
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	us-gaap_RetirementPlanNameAxis=ibm_PersonalPensionPlanPPPMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=us-gaap_CorporateDebtSecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=us-gaap_PrivateEquityFundsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	us-gaap_RetirementPlanSponsorLocationAxis=us-gaap_ForeignPlanMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=us-gaap_FixedIncomeFundsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=us-gaap_DefinedBenefitPlanRealEstateMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: