UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT PURSUANT TO SECTION 13 OR 15 (d)
OF THE SECURITIES EXCHANGE ACT OF 1934

Date of Report:  June 20, 2025
(Date of earliest event reported)

INTERNATIONAL BUSINESS MACHINES CORPORATION
(Exact name of registrant as specified in its charter)

New York
  
1-2360
  
13-0871985
(State of incorporation)
  
(Commission File Number)
  
(IRS Employer Identification No.)
         
One New Orchard Road
Armonk, New York
  
10504
(Address of principal executive offices)
  
(Zip Code)

914-499-1900
(Registrant’s telephone number)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
   
☐
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
   
☐
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
   
☐
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

         
Title of each class
 
Trading symbol(s)
 
Name of each exchange
on which registered
Capital stock, par value $.20 per share
 
 IBM
 
 New York Stock Exchange
 
 
 
 
NYSE Texas
2.875% Notes due 2025
 
IBM 25A
 
 New York Stock Exchange
0.300% Notes due 2026
 
IBM 26B
 
 New York Stock Exchange
1.250% Notes due 2027
 
IBM 27B
 
 New York Stock Exchange
3.375% Notes due 2027
  
IBM 27F
   New York Stock Exchange
0.300% Notes due 2028
 
IBM 28B
 
 New York Stock Exchange
1.750% Notes due 2028
 
IBM 28A
 
 New York Stock Exchange
1.500% Notes due 2029
  
IBM 29
   New York Stock Exchange
0.875% Notes due 2030
  
IBM 30A
   New York Stock Exchange
2.900% Notes due 2030
  
IBM 30C
   New York Stock Exchange
1.750% Notes due 2031
 
IBM 31
 
 New York Stock Exchange
3.625% Notes due 2031
  
IBM 31B
   New York Stock Exchange
0.650% Notes due 2032
 
IBM 32A
 
 New York Stock Exchange
3.150% Notes due 2033
  
IBM 33A
   New York Stock Exchange
1.250% Notes due 2034
 
IBM 34
 
 New York Stock Exchange
3.750% Notes due 2035
  
IBM 35
   New York Stock Exchange
3.450% Notes due 2037
  
IBM 37
   New York Stock Exchange
4.875% Notes due 2038
  
IBM 38
  
New York Stock Exchange
1.200% Notes due 2040
 
IBM 40
 
 New York Stock Exchange
4.000% Notes due 2043
  
IBM 43
   New York Stock Exchange
3.800% Notes due 2045
  
IBM 45A
  
New York Stock Exchange
7.00% Debentures due 2025
 
IBM 25
 
New York Stock Exchange
6.22% Debentures due 2027
 
IBM 27
 
New York Stock Exchange
6.50% Debentures due 2028
 
IBM 28
 
New York Stock Exchange
5.875% Debentures due 2032
 
IBM 32D
 
New York Stock Exchange
7.00% Debentures due 2045
 
IBM 45
 
New York Stock Exchange
7.125% Debentures due 2096
 
IBM 96
 
 New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company ☐        

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.          ☐

Item 1.01. Entry into a Material Definitive Agreement. 

On June 20, 2025, International Business Machines Corporation (“IBM”) (i) entered into Amendment No. 2 (the “Three-Year Amendment”) to the existing $2.5 billion Three-Year Credit Agreement dated as of June 22, 2021 (as amended by Amendment No. 1 to Three-Year Credit Agreement, dated as of June 30, 2022, the “Existing Three-Year Credit Agreement”), among IBM, the several banks and other financial institutions from time to time parties thereto, JPMorgan Chase Bank, N.A., as Administrative Agent, BNP Paribas, Citibank N.A. and Royal Bank of Canada, as Syndication Agents, and the Documentation Agents named therein and (ii) entered into Amendment No. 2 (the “Five-Year Amendment”) to the existing $7.5 billion Five-Year Credit Agreement dated as of June 22, 2021 (as amended by Amendment No. 1 to Five-Year Credit Agreement, dated as of June 30, 2022, the “Existing Five-Year Credit Agreement”), among IBM, the several banks and other financial institutions from time to time parties thereto, JPMorgan Chase Bank, N.A., as Administrative Agent, BNP Paribas, Citibank N.A. and Royal Bank of Canada, as Syndication Agents, and the Documentation Agents named therein.

The Three-Year Amendment, among other things, extends the maturity of the Existing Three-Year Credit Agreement to June 20, 2028. The Five-Year Amendment, among other things, extends the maturity of the Existing Five-Year Credit Agreement to June 22, 2030. The foregoing descriptions of the Three-Year Amendment and the Five-Year Amendment do not purport to be complete and are qualified in their entirety by reference to the full text of the Three-Year Amendment and the Five-Year Amendment, which are filed as Exhibits 10.1 and 10.2 to this report, and are incorporated by reference herein.

Item 2.03. Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant. 

The information set forth in Item 1.01 of this Current Report on Form 8-K is incorporated by reference herein. 

Item 9.01. Financial Statements and Exhibits.

 (d) Exhibits

Exhibit No.
  
Description
     

     

     
104
  
Cover Page Interactive Data File – the cover page interactive data file does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document


2
SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.



Date:  June 20, 2025
    
     
     
 
By:
  /s/ Brien Wierzchowski  
   
Brien Wierzchowski
  
   
Vice President and Treasurer
  






3

Exhibit 10.1

AMENDMENT NO. 2 TO THREE-YEAR CREDIT AGREEMENT, dated as of June 20, 2025 (this “Amendment”), to the Three-Year Credit Agreement, dated as of June 22, 2021 (as amended by Amendment No. 1, dated as of June 30, 2022, and as further amended, supplemented or otherwise modified from time to time, the “Credit Agreement”), among INTERNATIONAL BUSINESS MACHINES CORPORATION (“IBM” or the “Borrower”), the Lenders from time to time party thereto and JPMORGAN CHASE BANK, N.A., as Administrative Agent. Capitalized terms used but not defined herein shall have the meanings assigned to such terms in the Amended Credit Agreement (as defined below).

RECITALS

WHEREAS, the Borrower has requested an extension of the Termination Date under the Credit Agreement and certain Lenders (the “Extending Lenders”), which, after giving effect to Section 2 of this Amendments, will collectively constitute the Required Lenders, are willing to extend the Termination Date on the terms and subject to the conditions set forth herein (such extension, the “2025 Extension”);

WHEREAS, certain Lenders (each, an “Assigning Lender”) have agreed to assign all or a part of their respective Commitments to certain Extending Lenders (each, an “Assuming Lender”) on the terms and subject to the conditions set forth herein;

WHEREAS, notwithstanding anything to the contrary in the Credit Agreement, each of the parties hereto agrees that this Amendment (i) constitutes an Extension Request by the Borrower (and acceptance of such request by each Extending Lender) pursuant to Section 2.21(a) of the Credit Agreement and (ii) shall satisfy all requirements set forth in Section 2.21 for the purposes of this Extension Request; and

WHEREAS, pursuant to, and in compliance with the requirements of, Section 11.1 of the Credit Agreement, the Lenders are willing to agree to this Amendment on the terms set forth herein.

NOW, THEREFORE, in consideration of the premises and mutual covenants contained herein, the parties hereto agree as follows:

SECTION 1.  Amendments to Credit Agreement. Effective as of the Amendment No. 2 Effective Date (as defined below) immediately after giving effect to Section 2 of this Amendment:

(a)          the existing Schedule 1.1 to the Credit Agreement is hereby amended and restated in its entirety as set forth in the attached Schedule 1 hereto; and

(b)          the definition of “Termination Date” set forth in Section 1.1 of the Credit Agreement is hereby amended and restated in its entirety as follows:

“Termination Date”: June 20, 2028, as such date may be extended in accordance with Section 2.21 (or if such date is not a Business Day, the Business Day immediately prior thereto).

SECTION 2.  Assignment and Assumption.

(a)          Subject to the satisfaction of the conditions set forth in Section 3 hereof, (i) each of the Assuming Lenders severally agrees to purchase, on the terms and subject to the conditions set forth in the Assignment and Assumption attached as Exhibit G to the Credit Agreement (the “Assignment and Assumption”) (and subject to and in accordance with the Standard Terms and Conditions set forth on Annex 1 thereto and the other requirements therein which are hereby agreed to by each Assuming Lender and incorporated herein by reference and made a part of this Section 2 as if set forth herein in full (as incorporated herein, the “Standard Terms and Conditions”)), collectively, certain Commitments from the Assigning Lenders and the related Assigned Interests (as defined in the Assignment and Assumption) and (ii) each of the Assigning Lenders hereby agrees to assign, on the terms and subject to the conditions set forth in the Assignment and Assumption (and subject to and in accordance with the Standard Terms and Conditions, which are hereby agreed to by each Assigning Lender), such Commitments and the related Assigned Interests to the Assuming Lenders, in each case, in such amounts as required to give effect to the Commitments of the Lenders set forth in Schedule 1 hereto (collectively, the “Assignments”).  Such assignments and assumptions shall be effective on the Amendment No. 2 Effective Date immediately prior to giving effect to the amendments set forth in Section 1 hereof, with each Assuming Lender constituting an Assignee (as defined in the Assignment and Assumption) for purposes of the Assignments (including the Standard Terms and Conditions) and each Assigning Lender constituting an Assignor (as defined in the Assignment and Assumption) for purposes of the Assignments (including the Standard Terms and Conditions).


(b)          The Borrower and the Administrative Agent hereby consent to the Assignments. In connection with the Assignments and for purposes of the Assignments only, the Administrative Agent hereby waives the processing and recordation fees set forth in Section 11.8(b) of the Credit Agreement.

(c)          After giving effect to the Assignments, the Commitments of each Lender shall be as set forth in Schedule 1 hereto.

SECTION 3.  Conditions to Effectiveness of this Amendment. This Amendment shall become effective (the “Amendment No. 2 Effective Date”) upon the satisfaction of the following conditions precedent:

(a)          the Administrative Agent (or its counsel) shall have received duly executed counterparts hereof that, when taken together, bear the signatures of the Borrower and Lenders representing all the Lenders;

(b)          the Administrative Agent shall have received all documentation and other information about IBM as has been reasonably requested in writing at least five days prior to the Amendment No. 2 Effective Date by the Administrative Agent (on behalf of itself or any Lender) that is required by regulatory authorities under applicable “know your customer” and anti-money laundering rules and regulations, including the PATRIOT Act; and

(c)          on or before the Amendment No. 2 Effective Date, the Administrative Agent shall have received, for its own account and the account of each Lender, as applicable, the fees and expenses in the amounts and on the dates previously agreed to in writing by IBM in connection with this Amendment.

SECTION 4.  Effects on Credit Agreement.  Except as specifically amended herein, all provisions of the Credit Agreement shall continue to be in full force and effect and are hereby in all respects ratified and confirmed.  Except as otherwise expressly provided herein, the execution, delivery and effectiveness of this Amendment shall not operate as a waiver of any right, power or remedy of any Lender or the Administrative Agent under the Credit Agreement or constitute a waiver of or consent to any departure from any term or provision of the Credit Agreement or to any further or future action on the part of the Borrower that would require a waiver or consent of the Required Lenders, all the Lenders or the Administrative Agent, as applicable.  Upon and after the execution of this Amendment by each of the parties hereto, each reference in the Credit Agreement to “this Agreement”, “hereunder”, “hereof” or words of like import referring to the Credit Agreement shall mean and be a reference to the Amended Credit Agreement.

2

SECTION 5.  Representations and Warranties of the Borrower.  The Borrower hereby represents and warrants as follows:

(a)          as of the Amendment No. 2 Effective Date, each of the representations and warranties made by the Borrower in or pursuant to the Amended Credit Agreement shall be true and correct in all material respects (without duplication of any materiality qualifier contained therein) on and as of the Amendment No. 2 Effective Date as if made on and as of the Amendment No. 2 Effective Date, except to the extent such representations and warranties expressly relate to an earlier date; and

(b)          both immediately prior to and after giving effect to this Amendment, no Default or Event of Default shall have occurred and be continuing on the Amendment No. 2 Effective Date.

SECTION 6.  Expenses.  The Borrower shall reimburse the Administrative Agent for all reasonable and documented out-of-pocket costs and expenses, including, reasonable and documented attorneys’ fees, in connection with or relating to this Amendment.

SECTION 7.  Integration.  This Amendment represents the agreement of the Borrower, the Administrative Agent and the Lenders with respect to the subject matter hereof, and there are no promises, undertakings, representations or warranties by the Administrative Agent or any Lender relative to subject matter hereof not expressly set forth or referred to herein.

SECTION 8.  GOVERNING LAW; WAIVER OF JURY TRIAL.  THIS AMENDMENT AND THE RIGHTS AND OBLIGATIONS OF THE PARTIES UNDER THIS AMENDMENT SHALL BE GOVERNED BY, AND CONSTRUED AND INTERPRETED IN ACCORDANCE WITH, THE LAW OF THE STATE OF NEW YORK. EACH OF THE BORROWER, THE ADMINISTRATIVE AGENT AND THE LENDERS HEREBY IRREVOCABLY AND UNCONDITIONALLY WAIVES TRIAL BY JURY IN ANY LEGAL ACTION OR PROCEEDING RELATING TO THIS AMENDMENT OR THE TRANSACTIONS CONTEMPLATED HEREBY AND FOR ANY COUNTERCLAIM THEREIN.  THE PROVISIONS OF SECTION 11.17 OF THE CREDIT AGREEMENT SHALL APPLY TO THIS AMENDMENT TO THE SAME EXTENT AS IF FULLY SET FORTH HEREIN.

SECTION 9.  Counterparts; Electronic Execution.

(a)          This Amendment may be executed by one or more of the parties to this Amendment on any number of separate counterparts (including by email or telecopy), and all of said counterparts taken together shall be deemed to constitute one and the same instrument.  Delivery of an executed signature page of this Agreement by email or facsimile transmission shall be effective as delivery of a manually executed counterpart hereof.  A set of the copies of this Amendment signed by all the parties shall be lodged with the Borrower and the Administrative Agent.

(b)          Delivery of an executed counterpart of a signature page of this Amendment that is an electronic sound, symbol, or process attached to, or associated with, a contract or other record and adopted by a Person with the intent to sign, authenticate or accept such contract or record (an “Electronic Signature”) transmitted by telecopy, emailed pdf. or any other electronic means that reproduces an image of an actual executed signature page shall be effective as delivery of a manually executed counterpart of this Amendment.  The words “execution,” “signed,” “signature,” “delivery,” and words of like import in or relating to this Amendment shall be deemed to include Electronic Signatures, deliveries or the keeping of records in any electronic form (including deliveries by telecopy, emailed pdf. or any other electronic means that reproduces an image of an actual executed signature page), each of which shall be of the same legal effect, validity or enforceability as a manually executed signature, physical delivery thereof or the use of a paper-based recordkeeping system, as the case may be; provided that nothing in this Amendment shall require the Administrative Agent to accept Electronic Signatures in any form or format without its prior written consent and pursuant to procedures approved by it; provided, further, without limiting the foregoing, (i) to the extent the Administrative Agent has agreed to accept any Electronic Signature, the Administrative Agent and each of the Lenders shall be entitled to rely on such Electronic Signature purportedly given by or on behalf of the Borrower without further verification thereof and without any obligation to review the appearance or form of any such Electronic Signature and (ii) upon the request of the Administrative Agent or any Lender, any Electronic Signature  shall be promptly followed by a manually executed counterpart.  Without limiting the generality of the foregoing, the Borrower hereby (i) agrees that, for all purposes, including without limitation, in connection with any workout, restructuring, enforcement of remedies, bankruptcy proceedings or litigation among the Administrative Agent, the Lenders and the Borrower, Electronic Signatures transmitted by telecopy, emailed pdf. or any other electronic means that reproduces an image of an actual executed signature page and/or any electronic images of this Amendment shall have the same legal effect, validity and enforceability as any paper original, (ii) agrees that the Administrative Agent and each of the Lenders may, at its option, create one or more copies of this Amendment in the form of an imaged electronic record in any format, which shall be deemed created in the ordinary course of such Person’s business, and destroy the original paper document (and all such electronic records shall be considered an original for all purposes and shall have the same legal effect, validity and enforceability as a paper record), (iii) waives any argument, defense or right to contest the legal effect, validity or enforceability of this Amendment based solely on the lack of paper original copies of this Amendment, including with respect to any signature pages thereto and (iv) waives any claim against any indemnified person for any Liabilities arising solely from the Administrative Agent’s and/or any Lender’s reliance on or use of Electronic Signatures and/or transmissions by telecopy, emailed pdf. or any other electronic means that reproduces an image of an actual executed signature page, including any indemnified liabilities arising as a result of the failure of the Borrower to use any available security measures in connection with the execution, delivery or transmission of any Electronic Signature.

[Signature Pages Follow]

3

IN WITNESS WHEREOF, the parties hereto have caused this Amendment to be duly executed and delivered by their respective proper and duly authorized officers as of the day and year first above written.

INTERNATIONAL BUSINESS MACHINES CORPORATION,
  as the Borrower
   
By:
 /s/ Mark Hobbert  
 
Name:
 Mark Hobbert
  
 
Title:
 Vice President and Assistant Treasurer
  




[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]



JPMORGAN CHASE BANK, N.A.,
   as the Administrative Agent and a Lender
 
   
By:
 /s/ Melanie George
  
 
Name:
 Melanie George
 
 
Title:
 Vice President
  




[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]


BNP PARIBAS,
   as a Lender
 
   
By:
 /s/ Michael Kowalczuk  
 
Name:
 Michael Kowalczuk  
 
Title:
 Managing Director  
       
By:
 /s/ Maria Mulic
  
  Name:
Maria Mulic  
  Title: Managing Director
 





[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]
 

Name of Institution: CITIBANK, N.A.,
   as a Lender
 
   
By:
 /s/ Susan Olsen  
 
Name:
 Susan Olsen  
 
Title:
 Vice President
  




[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]


Name of Institution: ROYAL BANK OF CANADA,
   as a Lender
 
   
By:
 /s/ Theodore Brown  
 
Name:
 Theodore Brown  
 
Title:
 Authorized Signatory  




[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]


BANCO SANTANDER, S.A., NEW YORK BRANCH,
   as a Lender
 
   
By:
 /s/ Andres Barbosa  
 
Name:
 Andres Barbosa  
 
Title:
 Managing Director  
       
By:
 /s/ Zara Kamal  
  Name:
Zara Kamal  
  Title: Executive Director
 





[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]


Name of Institution: Bank of America, N.A.,
   as a Lender
 
   
By:
 /s/ James Haack  
 
Name:
 James Haack  
 
Title:
 Director  




[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]


BARCLAYS BANK PLC,
   as a Lender
 
   
By:
 /s/ Nicholas Sibayan  
 
Name:
 Nicholas Sibayan  
 
Title:
 Vice President  




[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]
 

Deutsche Bank AG New York Branch,
   as a Lender
 
   
By:
 /s/ Marko Lukin  
 
Name:
 Marko Lukin  
 
Title:
 Vice President  
       
By:
 /s/ Ming K Chu  
  Name:
Ming K Chu  
  Title: Director
 





[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]
 

Name of Institution: HSBC Bank USA, National Association,
   as a Lender
 
   
By:
 /s/ Aleem Shamji  
 
Name:
 Aleem Shamji  
 
Title:
 Managing Director  




[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]
 

Name of Institution: MIZUHO BANK, LTD.
   as a Lender
 
   
By:
 /s/ Edward Sacks  
 
Name:
 Edward Sacks  
 
Title:
 Managing Director  




[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]
 

Name of Institution: MUFG Bank, Ltd.,
   as a Lender
 
   
By:
 /s/ Eric Enberg  
 
Name:
 Eric Enberg  
 
Title:
 Director  




[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]


SUMITOMO MITSUI BANKING CORPORATION,
   as a Lender
 
   
By:
 /s/ Irlen Mak  
 
Name:
 Irlen Mak  
 
Title:
 Director  




[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]
 

Name of Institution: Wells Fargo Bank, N.A.,
   as a Lender
 
   
By:
 /s/ Sid Khanolkar  
 
Name:
 Sid Khanolkar  
 
Title:
 Managing Director  




[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]


Name of Institution: BANCO BILBAO VIZCAYA
   ARGENTARIA, S.A. NEW YORK BRANCH,
   as a Lender
 
   
By:
 /s/ Brian Crowley  
 
Name:
 Brian Crowley  
 
Title:
 Managing Director  
       
By:
 /s/ Armen Semizian  
  Name:
Armen Semizian  
  Title: Managing Director  





[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]
 

Canadian Imperial Bank of Commerce, New York Branch,
   as a Lender
 
   
By:
 /s/ Bernadette Murphy  
 
Name:
 Bernadette Murphy  
 
Title:
 Managing Director & Authorized Signatory  




[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]
 

Name of Institution: GOLDMAN SACHS BANK USA,
   as a Lender
 
   
By:
 /s/ Dan Starr  
 
Name:
 Dan Starr  
 
Title:
 Authorized Signatory  




[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]


SOCIETE GENERALE,
   as a Lender
 
   
By:
 /s/ Jonathan Weinberger  
 
Name:
 Jonathan Weinberger  
 
Title:
 Managing Director  




[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]


Name of Institution: THE BANK OF NOVA SCOTIA,
   as a Lender
 
   
By:
 /s/ Yvonne Bai  
 
Name:
 Yvonne Bai  
 
Title:
 Director  




[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]


Name of Institution: The Toronto-Dominion Bank, New York Branch,
   as a Lender
 
   
By:
 /s/ Allan Kortan  
 
Name:
 Allan Kortan  
 
Title:
 Authorized Signatory  




[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]


Name of Institution: Truist Bank,
   as a Lender
 
   
By:
 /s/ Jim C. Wright  
 
Name:
 Jim C. Wright  
 
Title:
 Director  




[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]


Name of Institution: U.S. BANK NATIONAL ASSOCIATION,
   as a Lender
 
   
By:
 /s/ Matt S. Scullin  
 
Name:
 Matt S. Scullin  
 
Title:
 Senior Vice President  




[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]


ING Bank N.V., Dublin Branch
   as a Lender
 
   
By:
 /s/ Padraig Matthews  
 
Name:
 Padraig Matthews  
 
Title:
 Director  
       
For any Lender requiring a second signature block:  
     
By:
 /s/ Rosemary Healy  
  Name:
Rosemary Healy  
  Title: Director  





[Signature Page to Amendment No. 2 to Three-Year Credit Agreement]

Schedule 1

Schedule 1.1 to Three-Year Credit Agreement

Lender
Revolving Credit Commitment
JPMorgan Chase Bank, N.A.
$175,000,000.00
BNP Paribas
$175,000,000.00
Citibank, N.A.
$175,000,000.00
Royal Bank of Canada
$175,000,000.00
Banco Santander, S.A., New York Branch
$125,000,000.00
Bank of America, N.A.
$125,000,000.00
Barclays Bank PLC
$125,000,000.00
Deutsche Bank AG New York Branch
$125,000,000.00
HSBC Bank USA, N.A.
$125,000,000.00
Mizuho Bank, Ltd.
$125,000,000.00
MUFG Bank, Ltd.
$125,000,000.00
Sumitomo Mitsui Banking Corporation
$125,000,000.00
Wells Fargo Bank, National Association
$125,000,000.00
Banco Bilbao Vizcaya Argentaria, S.A. New York Branch
$84,375,000.00
Canadian Imperial Bank of Commerce, New York Branch
$84,375,000.00
Goldman Sachs Bank USA
$84,375,000.00
Societe Generale
$84,375,000.00
The Bank of Nova Scotia
$84,375,000.00
The Toronto-Dominion Bank, New York Branch
$84,375,000.00
Truist Bank
$84,375,000.00
U.S. Bank National Association
$84,375,000.00
Total:
$2,500,000,000.00




Exhibit 10.2

AMENDMENT NO. 2 TO FIVE-YEAR CREDIT AGREEMENT, dated as of June 20, 2025 (this “Amendment”), to the Five-Year Credit Agreement, dated as of June 22, 2021 (as amended by Amendment No. 1, dated as of June 30, 2022, and as further amended, supplemented or otherwise modified from time to time, the “Credit Agreement”), among INTERNATIONAL BUSINESS MACHINES CORPORATION (“IBM” or the “Borrower”), the Lenders from time to time party thereto and JPMORGAN CHASE BANK, N.A., as Administrative Agent. Capitalized terms used but not defined herein shall have the meanings assigned to such terms in the Amended Credit Agreement (as defined below).

RECITALS

WHEREAS, the Borrower has requested an extension of the Termination Date under the Credit Agreement and certain Lenders (the “Extending Lenders”), which, after giving effect to Section 2 of this Amendment, will collectively constitute the Required Lenders, are willing to extend the Termination Date on the terms and subject to the conditions set forth herein (such extension, the “2025 Extension”);

WHEREAS, certain Lenders (each, an “Assigning Lender”) have agreed to assign all or a part of their respective Commitments to certain Extending Lenders (each, an “Assuming Lender”) on the terms and subject to the conditions set forth herein;

WHEREAS, notwithstanding anything to the contrary in the Credit Agreement, each of the parties hereto agrees that this Amendment (i) constitutes an Extension Request by the Borrower (and acceptance of such request by each Extending Lender) pursuant to Section 2.21(a) of the Credit Agreement and (ii) shall satisfy all requirements set forth in Section 2.21 for the purposes of this Extension Request; and

WHEREAS, pursuant to, and in compliance with the requirements of, Section 11.1 of the Credit Agreement, the Lenders are willing to agree to this Amendment on the terms set forth herein.

NOW, THEREFORE, in consideration of the premises and mutual covenants contained herein, the parties hereto agree as follows:

SECTION 1.  Amendments to Credit Agreement. Effective as of the Amendment No. 2 Effective Date (as defined below) immediately after giving effect to Section 2 of this Amendment:

(a)          the existing Schedule 1.1 to the Credit Agreement is hereby amended and restated in its entirety as set forth in the attached Schedule 1 hereto; and

(b)          the definition of “Termination Date” set forth in Section 1.1 of the Credit Agreement is hereby amended and restated in its entirety as follows:

“Termination Date”: June 22, 2030, as such date may be extended pursuant to Section 2.21 (or if such date is not a Business Day, the Business Day immediately prior thereto).

SECTION 2.  Assignment and Assumption.

(a)          Subject to the satisfaction of the conditions set forth in Section 3 hereof, (i) each of the Assuming Lenders severally agrees to purchase, on the terms and subject to the conditions set forth in the Assignment and Assumption attached as Exhibit E to the Credit Agreement (the “Assignment and Assumption”) (and subject to and in accordance with the Standard Terms and Conditions set forth on Annex 1 thereto and the other requirements therein which are hereby agreed to by each Assuming Lender and incorporated herein by reference and made a part of this Section 2 as if set forth herein in full (as incorporated herein, the “Standard Terms and Conditions”)), collectively, certain Commitments from the Assigning Lenders and the related Assigned Interests (as defined in the Assignment and Assumption) and (ii) each of the Assigning Lenders hereby agrees to assign, on the terms and subject to the conditions set forth in the Assignment and Assumption (and subject to and in accordance with the Standard Terms and Conditions, which are hereby agreed to by each Assigning Lender), such Commitments and the related Assigned Interests to the Assuming Lenders, in each case, in such amounts as required to give effect to the Commitments of the Lenders set forth in Schedule 1 hereto (collectively, the “Assignments”).  Such assignments and assumptions shall be effective on the Amendment No. 2 Effective Date immediately prior to giving effect to the amendments set forth in Section 1 hereof, with each Assuming Lender constituting an Assignee (as defined in the Assignment and Assumption) for purposes of the Assignments (including the Standard Terms and Conditions) and each Assigning Lender constituting an Assignor (as defined in the Assignment and Assumption) for purposes of the Assignments (including the Standard Terms and Conditions).


(b)          The Borrower and the Administrative Agent hereby consent to the Assignments. In connection with the Assignments and for purposes of the Assignments only, the Administrative Agent hereby waives the processing and recordation fees set forth in Section 11.8(b) of the Credit Agreement.

(c)          After giving effect to the Assignments, the Commitments of each Lender shall be as set forth in Schedule 1 hereto.

SECTION 3.  Conditions to Effectiveness of this Amendment. This Amendment shall become effective (the “Amendment No. 2 Effective Date”) upon the satisfaction of the following conditions precedent:

(a)          the Administrative Agent (or its counsel) shall have received duly executed counterparts hereof that, when taken together, bear the signatures of the Borrower and Lenders representing all the Lenders;

(b)          the Administrative Agent shall have received all documentation and other information about IBM as has been reasonably requested in writing at least five days prior to the Amendment No. 2 Effective Date by the Administrative Agent (on behalf of itself or any Lender) that is required by regulatory authorities under applicable “know your customer” and anti-money laundering rules and regulations, including the PATRIOT Act; and

(c)          on or before the Amendment No. 2 Effective Date, the Administrative Agent shall have received, for its own account and the account of each Lender, as applicable, the fees and expenses in the amounts and on the dates previously agreed to in writing by IBM in connection with this Amendment.

SECTION 4.  Effects on Credit Agreement.  Except as specifically amended herein, all provisions of the Credit Agreement shall continue to be in full force and effect and are hereby in all respects ratified and confirmed.  Except as otherwise expressly provided herein, the execution, delivery and effectiveness of this Amendment shall not operate as a waiver of any right, power or remedy of any Lender or the Administrative Agent under the Credit Agreement or constitute a waiver of or consent to any departure from any term or provision of the Credit Agreement or to any further or future action on the part of the Borrower that would require a waiver or consent of the Required Lenders, all the Lenders or the Administrative Agent, as applicable.  Upon and after the execution of this Amendment by each of the parties hereto, each reference in the Credit Agreement to “this Agreement”, “hereunder”, “hereof” or words of like import referring to the Credit Agreement shall mean and be a reference to the Amended Credit Agreement.

2

SECTION 5.  Representations and Warranties of the Borrower. The Borrower hereby represents and warrants as follows:

(a)          as of the Amendment No. 2 Effective Date, each of the representations and warranties made by the Borrower in or pursuant to the Amended Credit Agreement shall be true and correct in all material respects (without duplication of any materiality qualifier contained therein) on and as of the Amendment No. 2 Effective Date as if made on and as of the Amendment No. 2 Effective Date, except to the extent such representations and warranties expressly relate to an earlier date; and

(b)          both immediately prior to and after giving effect to this Amendment, no Default or Event of Default shall have occurred and be continuing on the Amendment No. 2 Effective Date.

SECTION 6.  Expenses.  The Borrower shall reimburse the Administrative Agent for all reasonable and documented out-of-pocket costs and expenses, including, reasonable and documented attorneys’ fees, in connection with or relating to this Amendment.

SECTION 7.  Integration.  This Amendment represents the agreement of the Borrower, the Administrative Agent and the Lenders with respect to the subject matter hereof, and there are no promises, undertakings, representations or warranties by the Administrative Agent or any Lender relative to subject matter hereof not expressly set forth or referred to herein.

SECTION 8.  GOVERNING LAW; WAIVER OF JURY TRIAL.  THIS AMENDMENT AND THE RIGHTS AND OBLIGATIONS OF THE PARTIES UNDER THIS AMENDMENT SHALL BE GOVERNED BY, AND CONSTRUED AND INTERPRETED IN ACCORDANCE WITH, THE LAW OF THE STATE OF NEW YORK. EACH OF THE BORROWER, THE ADMINISTRATIVE AGENT AND THE LENDERS HEREBY IRREVOCABLY AND UNCONDITIONALLY WAIVES TRIAL BY JURY IN ANY LEGAL ACTION OR PROCEEDING RELATING TO THIS AMENDMENT OR THE TRANSACTIONS CONTEMPLATED HEREBY AND FOR ANY COUNTERCLAIM THEREIN.  THE PROVISIONS OF SECTION 11.17 OF THE CREDIT AGREEMENT SHALL APPLY TO THIS AMENDMENT TO THE SAME EXTENT AS IF FULLY SET FORTH HEREIN.

SECTION 9.Counterparts; Electronic Execution.

(a)          This Amendment may be executed by one or more of the parties to this Amendment on any number of separate counterparts (including by email or telecopy), and all of said counterparts taken together shall be deemed to constitute one and the same instrument.  Delivery of an executed signature page of this Agreement by email or facsimile transmission shall be effective as delivery of a manually executed counterpart hereof.  A set of the copies of this Amendment signed by all the parties shall be lodged with the Borrower and the Administrative Agent.

(b)          Delivery of an executed counterpart of a signature page of this Amendment that is an electronic sound, symbol, or process attached to, or associated with, a contract or other record and adopted by a Person with the intent to sign, authenticate or accept such contract or record (an “Electronic Signature”) transmitted by telecopy, emailed pdf. or any other electronic means that reproduces an image of an actual executed signature page shall be effective as delivery of a manually executed counterpart of this Amendment.  The words “execution,” “signed,” “signature,” “delivery,” and words of like import in or relating to this Amendment shall be deemed to include Electronic Signatures, deliveries or the keeping of records in any electronic form (including deliveries by telecopy, emailed pdf. or any other electronic means that reproduces an image of an actual executed signature page), each of which shall be of the same legal effect, validity or enforceability as a manually executed signature, physical delivery thereof or the use of a paper-based recordkeeping system, as the case may be; provided that nothing in this Amendment shall require the Administrative Agent to accept Electronic Signatures in any form or format without its prior written consent and pursuant to procedures approved by it; provided, further, without limiting the foregoing, (i) to the extent the Administrative Agent has agreed to accept any Electronic Signature, the Administrative Agent and each of the Lenders shall be entitled to rely on such Electronic Signature purportedly given by or on behalf of the Borrower without further verification thereof and without any obligation to review the appearance or form of any such Electronic Signature and (ii) upon the request of the Administrative Agent or any Lender, any Electronic Signature  shall be promptly followed by a manually executed counterpart.  Without limiting the generality of the foregoing, the Borrower hereby (i) agrees that, for all purposes, including without limitation, in connection with any workout, restructuring, enforcement of remedies, bankruptcy proceedings or litigation among the Administrative Agent, the Lenders and the Borrower, Electronic Signatures transmitted by telecopy, emailed pdf. or any other electronic means that reproduces an image of an actual executed signature page and/or any electronic images of this Amendment shall have the same legal effect, validity and enforceability as any paper original, (ii) agrees that the Administrative Agent and each of the Lenders may, at its option, create one or more copies of this Amendment in the form of an imaged electronic record in any format, which shall be deemed created in the ordinary course of such Person’s business, and destroy the original paper document (and all such electronic records shall be considered an original for all purposes and shall have the same legal effect, validity and enforceability as a paper record), (iii) waives any argument, defense or right to contest the legal effect, validity or enforceability of this Amendment based solely on the lack of paper original copies of this Amendment, including with respect to any signature pages thereto and (iv) waives any claim against any indemnified person for any Liabilities arising solely from the Administrative Agent’s and/or any Lender’s reliance on or use of Electronic Signatures and/or transmissions by telecopy, emailed pdf. or any other electronic means that reproduces an image of an actual executed signature page, including any indemnified liabilities arising as a result of the failure of the Borrower to use any available security measures in connection with the execution, delivery or transmission of any Electronic Signature.

[Signature Pages Follow]

3

IN WITNESS WHEREOF, the parties hereto have caused this Amendment to be duly executed and delivered by their respective proper and duly authorized officers as of the day and year first above written.

INTERNATIONAL BUSINESS MACHINES CORPORATION,
  as the Borrower
   
By:
  /s/ Mark Hobbert  
 
Name:
Mark Hobbert
  
 
Title:
 Vice President and Assistant Treasurer
  




[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]


JPMORGAN CHASE BANK, N.A.,
   as the Administrative Agent and a Lender
 
   
By:
 /s/ Melanie George
  
 
Name:
 Melanie George
 
 
Title:
 Vice President
  




[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]


BNP PARIBAS,
   as a Lender
 
   
By:
 /s/ Michael Kowalczuk  
 
Name:
 Michael Kowalczuk  
 
Title:
 Managing Director  
       
By:
 /s/ Maria Mulic
  
  Name:
Maria Mulic  
  Title: Managing Director
 





[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]
 

Name of Institution: CITIBANK, N.A.,
   as a Lender
 
   
By:
 /s/ Susan Olsen  
 
Name:
 Susan Olsen  
 
Title:
 Vice President
  




[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]


Name of Institution: ROYAL BANK OF CANADA,
   as a Lender
 
   
By:
 /s/ Theodore Brown  
 
Name:
 Theodore Brown  
 
Title:
 Authorized Signatory  




[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]


BANCO SANTANDER, S.A., NEW YORK BRANCH,
   as a Lender
 
   
By:
 /s/ Andres Barbosa  
 
Name:
 Andres Barbosa  
 
Title:
 Managing Director  
       
By:
 /s/ Zara Kamal  
  Name:
Zara Kamal  
  Title: Executive Director
 





[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]


Name of Institution: Bank of America, N.A.,
   as a Lender
 
   
By:
 /s/ James Haack  
 
Name:
 James Haack  
 
Title:
 Director  




[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]


BARCLAYS BANK PLC,
   as a Lender
 
   
By:
 /s/ Nicholas Sibayan  
 
Name:
 Nicholas Sibayan  
 
Title:
 Vice President  




[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]
 

Deutsche Bank AG New York Branch,
   as a Lender
 
   
By:
 /s/ Marko Lukin  
 
Name:
 Marko Lukin  
 
Title:
 Vice President  
       
By:
 /s/ Ming K Chu  
  Name:
Ming K Chu  
  Title: Director
 





[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]
 

Name of Institution: HSBC Bank USA, National Association,
   as a Lender
 
   
By:
 /s/ Aleem Shamji  
 
Name:
 Aleem Shamji  
 
Title:
 Managing Director  




[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]
 

Name of Institution: MIZUHO BANK, LTD.
   as a Lender
 
   
By:
 /s/ Edward Sacks  
 
Name:
 Edward Sacks  
 
Title:
 Managing Director  




[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]
 

Name of Institution: MUFG Bank, Ltd.,
   as a Lender
 
   
By:
 /s/ Eric Enberg  
 
Name:
 Eric Enberg  
 
Title:
 Director  




[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]


SUMITOMO MITSUI BANKING CORPORATION,
   as a Lender
 
   
By:
 /s/ Irlen Mak  
 
Name:
 Irlen Mak  
 
Title:
 Director  




[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]
 

Name of Institution: Wells Fargo Bank, N.A.,
   as a Lender
 
   
By:
 /s/ Sid Khanolkar  
 
Name:
 Sid Khanolkar  
 
Title:
 Managing Director  




[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]


Name of Institution: BANCO BILBAO VIZCAYA
   ARGENTARIA, S.A. NEW YORK BRANCH,
   as a Lender
 
   
By:
 /s/ Brian Crowley  
 
Name:
 Brian Crowley  
 
Title:
 Managing Director  
       
By:
 /s/ Armen Semizian  
  Name:
Armen Semizian  
  Title: Managing Director  





[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]
 

Canadian Imperial Bank of Commerce, New York Branch,
   as a Lender
 
   
By:
 /s/ Bernadette Murphy  
 
Name:
 Bernadette Murphy  
 
Title:
 Managing Director & Authorized Signatory  




[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]
 

Name of Institution: GOLDMAN SACHS BANK USA,
   as a Lender
 
   
By:
 /s/ Dan Starr  
 
Name:
 Dan Starr  
 
Title:
 Authorized Signatory  




[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]


SOCIETE GENERALE,
   as a Lender
 
   
By:
 /s/ Jonathan Weinberger  
 
Name:
 Jonathan Weinberger  
 
Title:
 Managing Director  




[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]


Name of Institution: THE BANK OF NOVA SCOTIA,
   as a Lender
 
   
By:
 /s/ Yvonne Bai  
 
Name:
 Yvonne Bai  
 
Title:
 Director  




[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]


Name of Institution: The Toronto-Dominion Bank, New York Branch,
   as a Lender
 
   
By:
 /s/ Allan Kortan  
 
Name:
 Allan Kortan  
 
Title:
 Authorized Signatory  




[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]


Name of Institution: Truist Bank,
   as a Lender
 
   
By:
 /s/ Jim C. Wright  
 
Name:
 Jim C. Wright  
 
Title:
 Director  




[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]


Name of Institution: U.S. BANK NATIONAL ASSOCIATION,
   as a Lender
 
   
By:
 /s/ Matt S. Scullin  
 
Name:
 Matt S. Scullin  
 
Title:
 Senior Vice President  




[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]


ING Bank N.V., Dublin Branch
   as a Lender
 
   
By:
 /s/ Cormac Langford  
 
Name:
 Cormac Langford  
 
Title:
 Managing Director  
       
For any Lender requiring a second signature block:  
     
By:
 /s/ Robert O’Donoghue  
  Name:
Robert O’Donoghue  
  Title: Managing Director  





[Signature Page to Amendment No. 2 to Five-Year Credit Agreement]

Schedule 1

Schedule 1.1 to Five-Year Credit Agreement

Lender
Revolving Credit Commitment
JPMorgan Chase Bank, N.A.
$525,000,000.00
BNP Paribas
$525,000,000.00
Citibank, N.A.
$525,000,000.00
Royal Bank of Canada
$525,000,000.00
Banco Santander, S.A., New York Branch
$375,000,000.00
Bank of America, N.A.
$375,000,000.00
Barclays Bank PLC
$375,000,000.00
Deutsche Bank AG New York Branch
$375,000,000.00
HSBC Bank USA, N.A.
$375,000,000.00
Mizuho Bank, Ltd.
$375,000,000.00
MUFG Bank, Ltd.
$375,000,000.00
Sumitomo Mitsui Banking Corporation
$375,000,000.00
Wells Fargo Bank, National Association
$375,000,000.00
Banco Bilbao Vizcaya Argentaria, S.A. New York Branch
$253,125,000.00
Canadian Imperial Bank of Commerce, New York Branch
$253,125,000.00
Goldman Sachs Bank USA
$253,125,000.00
Societe Generale
$253,125,000.00
The Bank of Nova Scotia
$253,125,000.00
The Toronto-Dominion Bank, New York Branch
$253,125,000.00
Truist Bank
$253,125,000.00
U.S. Bank National Association
$253,125,000.00
Total:
$7,500,000,000.00


v3.25.2
Document and Entity Information
Jun. 20, 2025
Entity Listings [Line Items]  
Document Type 8-K
Amendment Flag false
Document Period End Date Jun. 20, 2025
Entity File Number 001-02360
Entity Registrant Name INTERNATIONAL BUSINESS MACHINES CORPORATION
Entity Central Index Key 0000051143
Entity Incorporation, State or Country Code NY
Entity Tax Identification Number 13-0871985
Entity Address, Address Line One One New Orchard Road
Entity Address, City or Town Armonk
Entity Address, State or Province NY
Entity Address, Postal Zip Code 10504
City Area Code 914
Local Phone Number 499-1900
Entity Emerging Growth Company false
Written Communications false
Soliciting Material false
Pre-commencement Tender Offer false
Pre-commencement Issuer Tender Offer false
NYSE [Member] | Common Stock [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security Capital stock, par value $.20 per share
Trading Symbol IBM
Security Exchange Name NYSE
NYSE [Member] | 2.875% Notes due 2025 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 2.875% Notes due 2025
Trading Symbol IBM25A
Security Exchange Name NYSE
NYSE [Member] | 0.300% Notes due 2026 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 0.300% Notes due 2026
Trading Symbol IBM26B
Security Exchange Name NYSE
NYSE [Member] | 1.250% Notes due 2027 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 1.250% Notes due 2027
Trading Symbol IBM27B
Security Exchange Name NYSE
NYSE [Member] | 3.375% Notes due 2027 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 3.375% Notes due 2027
Trading Symbol IBM27F
Security Exchange Name NYSE
NYSE [Member] | 0.300% Notes due 2028 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 0.300% Notes due 2028
Trading Symbol IBM28B
Security Exchange Name NYSE
NYSE [Member] | 1.750% Notes due 2028 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 1.750% Notes due 2028
Trading Symbol IBM28A
Security Exchange Name NYSE
NYSE [Member] | 1.500% Notes due 2029 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 1.500% Notes due 2029
Trading Symbol IBM29
Security Exchange Name NYSE
NYSE [Member] | 0.875% Notes due 2030 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 0.875% Notes due 2030
Trading Symbol IBM30A
Security Exchange Name NYSE
NYSE [Member] | 2.900% Notes due 2030 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 2.900% Notes due 2030
Trading Symbol IBM30C
Security Exchange Name NYSE
NYSE [Member] | 1.750% Notes due 2031 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 1.750% Notes due 2031
Trading Symbol IBM31
Security Exchange Name NYSE
NYSE [Member] | 3.625% Notes due 2031 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 3.625% Notes due 2031
Trading Symbol IBM31B
Security Exchange Name NYSE
NYSE [Member] | 0.650% Notes due 2032 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 0.650% Notes due 2032
Trading Symbol IBM32A
Security Exchange Name NYSE
NYSE [Member] | 3.150% Notes due 2033 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 3.150% Notes due 2033
Trading Symbol IBM33A
Security Exchange Name NYSE
NYSE [Member] | 1.250% Notes due 2034 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 1.250% Notes due 2034
Trading Symbol IBM34
Security Exchange Name NYSE
NYSE [Member] | 3.750% Notes due 2035 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 3.750% Notes due 2035
Trading Symbol IBM35
Security Exchange Name NYSE
NYSE [Member] | 3.450% Notes due 2037 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 3.450% Notes due 2037
Trading Symbol IBM37
Security Exchange Name NYSE
NYSE [Member] | 4.875% Notes due 2038 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 4.875% Notes due 2038
Trading Symbol IBM38
Security Exchange Name NYSE
NYSE [Member] | 1.200% Notes due 2040 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 1.200% Notes due 2040
Trading Symbol IBM40
Security Exchange Name NYSE
NYSE [Member] | 4.000% Notes due 2043 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 4.000% Notes due 2043
Trading Symbol IBM43
Security Exchange Name NYSE
NYSE [Member] | 3.800% Notes due 2045 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 3.800% Notes due 2045
Trading Symbol IBM45A
Security Exchange Name NYSE
NYSE [Member] | 7.00% Debentures due 2025 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 7.00% Debentures due 2025
Trading Symbol IBM25
Security Exchange Name NYSE
NYSE [Member] | 6.22% Debentures due 2027 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 6.22% Debentures due 2027
Trading Symbol IBM27
Security Exchange Name NYSE
NYSE [Member] | 6.50% Debentures due 2028 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 6.50% Debentures due 2028
Trading Symbol IBM28
Security Exchange Name NYSE
NYSE [Member] | 5.875% Debentures due 2032 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 5.875% Debentures due 2032
Trading Symbol IBM32D
Security Exchange Name NYSE
NYSE [Member] | 7.00% Debentures due 2045 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 7.00% Debentures due 2045
Trading Symbol IBM45
Security Exchange Name NYSE
NYSE [Member] | 7.125% Debentures due 2096 [Member]  
Entity Listings [Line Items]  
Title of 12(b) Security 7.125% Debentures due 2096
Trading Symbol IBM96
Security Exchange Name NYSE 

{
 "version": "2.2",
 "instance": {
  "form8-k.htm": {
   "nsprefix": "ibm",
   "nsuri": "http://ibm.com/20250620",
   "dts": {
    "inline": {
     "local": [
      "form8-k.htm"
     ]
    },
    "schema": {
     "local": [
      "ibm-20250620.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2004/ref-2004-08-10.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://www.xbrl.org/dtr/type/2024-01-31/types.xsd",
      "https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd",
      "https://xbrl.fasb.org/srt/2025/elts/srt-roles-2025.xsd",
      "https://xbrl.fasb.org/srt/2025/elts/srt-types-2025.xsd",
      "https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd",
      "https://xbrl.fasb.org/us-gaap/2025/elts/us-roles-2025.xsd",
      "https://xbrl.fasb.org/us-gaap/2025/elts/us-types-2025.xsd",
      "https://xbrl.sec.gov/country/2025/country-2025.xsd",
      "https://xbrl.sec.gov/currency/2025/currency-2025.xsd",
      "https://xbrl.sec.gov/dei/2025/dei-2025.xsd",
      "https://xbrl.sec.gov/exch/2025/exch-2025.xsd",
      "https://xbrl.sec.gov/naics/2025/naics-2025.xsd",
      "https://xbrl.sec.gov/sic/2025/sic-2025.xsd",
      "https://xbrl.sec.gov/stpr/2025/stpr-2025.xsd"
     ]
    },
    "definitionLink": {
     "local": [
      "ibm-20250620_def.xml"
     ]
    },
    "labelLink": {
     "local": [
      "ibm-20250620_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "ibm-20250620_pre.xml"
     ]
    }
   },
   "keyStandard": 22,
   "keyCustom": 0,
   "axisStandard": 2,
   "axisCustom": 0,
   "memberStandard": 1,
   "memberCustom": 27,
   "hidden": {
    "total": 29,
    "http://xbrl.sec.gov/dei/2025": 29
   },
   "contextCount": 28,
   "entityCount": 1,
   "segmentCount": 28,
   "elementCount": 64,
   "unitCount": 0,
   "baseTaxonomies": {
    "http://xbrl.sec.gov/dei/2025": 100
   },
   "report": {
    "R1": {
     "role": "http://ibm.com/role/DocumentAndEntityInformation",
     "longName": "000100 - Document - Document and Entity Information",
     "shortName": "Document and Entity Information",
     "isDefault": "true",
     "groupType": "document",
     "subGroupType": "",
     "menuCat": "Cover",
     "order": "1",
     "firstAnchor": {
      "contextRef": "c20250620to20250620",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "div",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "form8-k.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c20250620to20250620",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "div",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "form8-k.htm",
      "first": true,
      "unique": true
     }
    }
   },
   "tag": {
    "dei_AmendmentFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "AmendmentFlag",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Amendment Flag",
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_CHXMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "CHXMember",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "CHX [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_CityAreaCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "CityAreaCode",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "City Area Code",
        "documentation": "Area code of city"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ClassOfStockDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ClassOfStockDomain",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Class of Stock [Domain]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CommonStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "CommonStockMember",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common Stock [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_CoverAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "CoverAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Cover [Abstract]",
        "documentation": "Cover page."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentFiscalPeriodFocus": {
     "xbrltype": "fiscalPeriodItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentFiscalPeriodFocus",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Fiscal Period Focus",
        "documentation": "Fiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentFiscalYearFocus": {
     "xbrltype": "gYearItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentFiscalYearFocus",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Fiscal Year Focus",
        "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentPeriodEndDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentPeriodEndDate",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Period End Date",
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentType": {
     "xbrltype": "submissionTypeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentType",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Type",
        "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine1": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressAddressLine1",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line One",
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine2": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressAddressLine2",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line Two",
        "documentation": "Address Line 2 such as Street or Suite number"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine3": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressAddressLine3",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line Three",
        "documentation": "Address Line 3 such as an Office Park"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressCityOrTown": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressCityOrTown",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, City or Town",
        "documentation": "Name of the City or Town"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressCountry": {
     "xbrltype": "countryCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressCountry",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Country",
        "documentation": "ISO 3166-1 alpha-2 country code."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressPostalZipCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressPostalZipCode",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Postal Zip Code",
        "documentation": "Code for the postal or zip code"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressStateOrProvince": {
     "xbrltype": "stateOrProvinceItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressStateOrProvince",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, State or Province",
        "documentation": "Name of the state or province."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityCentralIndexKey": {
     "xbrltype": "centralIndexKeyItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityCentralIndexKey",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Central Index Key",
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_EntityEmergingGrowthCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityEmergingGrowthCompany",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Emerging Growth Company",
        "documentation": "Indicate if registrant meets the emerging growth company criteria."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_EntityFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityFileNumber",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity File Number",
        "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityIncorporationStateCountryCode": {
     "xbrltype": "edgarStateCountryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityIncorporationStateCountryCode",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Incorporation, State or Country Code",
        "documentation": "Two-character EDGAR code representing the state or country of incorporation."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingsExchangeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityListingsExchangeAxis",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listings, Exchange [Axis]",
        "documentation": "The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityListingsLineItems",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listings [Line Items]",
        "documentation": "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityListingsTable",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listings [Table]",
        "documentation": "Container for exchange listing information for an entity"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityRegistrantName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityRegistrantName",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Registrant Name",
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_EntityTaxIdentificationNumber": {
     "xbrltype": "employerIdItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityTaxIdentificationNumber",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Tax Identification Number",
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_ExchangeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "ExchangeDomain",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Exchange [Domain]",
        "documentation": "The set of all exchanges. MIC exchange codes are drawn from ISO 10383."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Five875DebenturesDue2032Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Five875DebenturesDue2032Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "5.875% Debentures due 2032 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Four000NotesDue2043Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Four000NotesDue2043Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "4.000% Notes due 2043 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Four875NotesDue2038Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Four875NotesDue2038Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "4.875% Notes due 2038 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_LocalPhoneNumber": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "LocalPhoneNumber",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Local Phone Number",
        "documentation": "Local phone number for entity."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_NYSEMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "NYSEMember",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NYSE [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_NoTradingSymbolFlag": {
     "xbrltype": "trueItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "NoTradingSymbolFlag",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "No Trading Symbol Flag",
        "documentation": "Boolean flag that is true only for a security having no trading symbol."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_One200NotesDue2040Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "One200NotesDue2040Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "1.200% Notes due 2040 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_One250NotesDue2027Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "One250NotesDue2027Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "1.250% Notes due 2027 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_One250NotesDue2034Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "One250NotesDue2034Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "1.250% Notes due 2034 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_One500NotesDue2029Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "One500NotesDue2029Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "1.500% Notes due 2029 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_One750NotesDue2028Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "One750NotesDue2028Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "1.750% Notes due 2028 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_One750NotesDue2031Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "One750NotesDue2031Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "1.750% Notes due 2031 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "PreCommencementIssuerTenderOffer",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-commencement Issuer Tender Offer",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r3"
     ]
    },
    "dei_PreCommencementTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "PreCommencementTenderOffer",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-commencement Tender Offer",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r5"
     ]
    },
    "dei_Security12bTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "Security12bTitle",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Title of 12(b) Security",
        "documentation": "Title of a 12(b) registered security."
       }
      }
     },
     "auth_ref": [
      "r0"
     ]
    },
    "dei_SecurityExchangeName": {
     "xbrltype": "edgarExchangeCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "SecurityExchangeName",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Security Exchange Name",
        "documentation": "Name of the Exchange on which a security is registered."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "ibm_Seven00DebenturesDue2025Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Seven00DebenturesDue2025Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "7.00% Debentures due 2025 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Seven00DebenturesDue2045Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Seven00DebenturesDue2045Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "7.00% Debentures due 2045 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Seven125DebenturesDue2096Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Seven125DebenturesDue2096Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "7.125% Debentures due 2096 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Six22DebenturesDue2027Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Six22DebenturesDue2027Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "6.22% Debentures due 2027 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Six50DebenturesDue2028Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Six50DebenturesDue2028Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "6.50% Debentures due 2028 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_SolicitingMaterial": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "SolicitingMaterial",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Soliciting Material",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r4"
     ]
    },
    "us-gaap_StatementClassOfStockAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StatementClassOfStockAxis",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Class of Stock [Axis]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Three150NotesDue2033Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Three150NotesDue2033Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "3.150% Notes due 2033 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Three375NotesDue2027Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Three375NotesDue2027Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "3.375% Notes due 2027 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Three450NotesDue2037Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Three450NotesDue2037Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "3.450% Notes due 2037 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Three625NotesDue2031Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Three625NotesDue2031Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "3.625% Notes due 2031 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Three750NotesDue2035Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Three750NotesDue2035Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "3.750% Notes due 2035 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Three800NotesDue2045Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Three800NotesDue2045Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "3.800% Notes due 2045 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_TradingSymbol": {
     "xbrltype": "tradingSymbolItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "TradingSymbol",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Symbol",
        "documentation": "Trading symbol of an instrument as listed on an exchange."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Two875NotesDue2025Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Two875NotesDue2025Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "2.875% Notes due 2025 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Two900NotesDue2030Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Two900NotesDue2030Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "2.900% Notes due 2030 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_WrittenCommunications": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "WrittenCommunications",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Written Communications",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act."
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "ibm_Zero300NotesDue2026Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Zero300NotesDue2026Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "0.300% Notes due 2026 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Zero300NotesDue2028Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Zero300NotesDue2028Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "0.300% Notes due 2028 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Zero650NotesDue2032Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Zero650NotesDue2032Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "0.650% Notes due 2032 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Zero875NotesDue2030Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://ibm.com/20250620",
     "localname": "Zero875NotesDue2030Member",
     "presentation": [
      "http://ibm.com/role/DocumentAndEntityInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "0.875% Notes due 2030 [Member]"
       }
      }
     },
     "auth_ref": []
    }
   }
  }
 },
 "std_ref": {
  "r0": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b"
  },
  "r1": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r2": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r3": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "13e",
   "Subsection": "4c"
  },
  "r4": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14a",
   "Subsection": "12"
  },
  "r5": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14d",
   "Subsection": "2b"
  },
  "r6": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "425"
  }
 }
}