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  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel"/>
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel"/>
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    <link:label id="lab_dei_SolicitingMaterial_019be757-5e31-78e9-8064-91d7eee7e6a6_terseLabel_en-US" xlink:label="lab_dei_SolicitingMaterial" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Soliciting Material</link:label>
    <link:label id="lab_dei_SolicitingMaterial_label_en-US" xlink:label="lab_dei_SolicitingMaterial" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Soliciting Material</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_SolicitingMaterial" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SolicitingMaterial"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_SolicitingMaterial" xlink:to="lab_dei_SolicitingMaterial" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes4.000PercentDue2043Member_019be757-5e31-74f5-beb3-95b034888c9e_terseLabel_en-US" xlink:label="lab_ibm_Notes4.000PercentDue2043Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">4.000% Notes due 2043</link:label>
    <link:label id="lab_ibm_Notes4.000PercentDue2043Member_label_en-US" xlink:label="lab_ibm_Notes4.000PercentDue2043Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">4.000% Notes due 2043</link:label>
    <link:label id="lab_ibm_Notes4.000PercentDue2043Member_documentation_en-US" xlink:label="lab_ibm_Notes4.000PercentDue2043Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 4.000% due 2043.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes4.000PercentDue2043Member" xlink:href="ibm-20260528.xsd#ibm_Notes4.000PercentDue2043Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes4.000PercentDue2043Member" xlink:to="lab_ibm_Notes4.000PercentDue2043Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes1.500PercentDue2029Member_019be757-5e31-7bc7-8676-eea5e9de9ebc_terseLabel_en-US" xlink:label="lab_ibm_Notes1.500PercentDue2029Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">1.500% Notes due 2029</link:label>
    <link:label id="lab_ibm_Notes1.500PercentDue2029Member_label_en-US" xlink:label="lab_ibm_Notes1.500PercentDue2029Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">1.500% Notes due 2029</link:label>
    <link:label id="lab_ibm_Notes1.500PercentDue2029Member_documentation_en-US" xlink:label="lab_ibm_Notes1.500PercentDue2029Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 1.500% due 2029.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes1.500PercentDue2029Member" xlink:href="ibm-20260528.xsd#ibm_Notes1.500PercentDue2029Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes1.500PercentDue2029Member" xlink:to="lab_ibm_Notes1.500PercentDue2029Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes0.300PercentDue2026Member_019be757-5e31-7286-b6e4-5ea9ac5dd9a3_terseLabel_en-US" xlink:label="lab_ibm_Notes0.300PercentDue2026Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">0.300% Notes due 2026</link:label>
    <link:label id="lab_ibm_Notes0.300PercentDue2026Member_label_en-US" xlink:label="lab_ibm_Notes0.300PercentDue2026Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">0.300% Notes due 2026</link:label>
    <link:label id="lab_ibm_Notes0.300PercentDue2026Member_documentation_en-US" xlink:label="lab_ibm_Notes0.300PercentDue2026Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 0.300% due 2026.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes0.300PercentDue2026Member" xlink:href="ibm-20260528.xsd#ibm_Notes0.300PercentDue2026Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes0.300PercentDue2026Member" xlink:to="lab_ibm_Notes0.300PercentDue2026Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes4.875PercentDue2038Member_019be757-5e31-706c-8b37-30515f777070_terseLabel_en-US" xlink:label="lab_ibm_Notes4.875PercentDue2038Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">4.875% Notes due 2038</link:label>
    <link:label id="lab_ibm_Notes4.875PercentDue2038Member_label_en-US" xlink:label="lab_ibm_Notes4.875PercentDue2038Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">4.875% Notes due 2038</link:label>
    <link:label id="lab_ibm_Notes4.875PercentDue2038Member_documentation_en-US" xlink:label="lab_ibm_Notes4.875PercentDue2038Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 4.875% due 2038.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes4.875PercentDue2038Member" xlink:href="ibm-20260528.xsd#ibm_Notes4.875PercentDue2038Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes4.875PercentDue2038Member" xlink:to="lab_ibm_Notes4.875PercentDue2038Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_DocumentInformationLineItems_019be757-5e31-7d2d-b78e-149d950b729b_terseLabel_en-US" xlink:label="lab_dei_DocumentInformationLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Document Information [Line Items]</link:label>
    <link:label id="lab_dei_DocumentInformationLineItems_label_en-US" xlink:label="lab_dei_DocumentInformationLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Document Information [Line Items]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentInformationLineItems" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentInformationLineItems"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentInformationLineItems" xlink:to="lab_dei_DocumentInformationLineItems" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes1.250PercentDue2034Member_019be757-5e31-70c6-a8f6-11782f07cd72_terseLabel_en-US" xlink:label="lab_ibm_Notes1.250PercentDue2034Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">1.250% Notes due 2034</link:label>
    <link:label id="lab_ibm_Notes1.250PercentDue2034Member_label_en-US" xlink:label="lab_ibm_Notes1.250PercentDue2034Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">1.250% Notes due 2034</link:label>
    <link:label id="lab_ibm_Notes1.250PercentDue2034Member_documentation_en-US" xlink:label="lab_ibm_Notes1.250PercentDue2034Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 1.250% due 2034.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes1.250PercentDue2034Member" xlink:href="ibm-20260528.xsd#ibm_Notes1.250PercentDue2034Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes1.250PercentDue2034Member" xlink:to="lab_ibm_Notes1.250PercentDue2034Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityListingsExchangeAxis_019be757-5e31-797a-8357-e8a42a9a5feb_terseLabel_en-US" xlink:label="lab_dei_EntityListingsExchangeAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Listings, Exchange [Axis]</link:label>
    <link:label id="lab_dei_EntityListingsExchangeAxis_label_en-US" xlink:label="lab_dei_EntityListingsExchangeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Listings, Exchange [Axis]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityListingsExchangeAxis" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityListingsExchangeAxis"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityListingsExchangeAxis" xlink:to="lab_dei_EntityListingsExchangeAxis" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_AmendmentFlag_019be757-5e31-715c-8181-2e9437a3b419_terseLabel_en-US" xlink:label="lab_dei_AmendmentFlag" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Amendment Flag</link:label>
    <link:label id="lab_dei_AmendmentFlag_label_en-US" xlink:label="lab_dei_AmendmentFlag" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Amendment Flag</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AmendmentFlag"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_AmendmentFlag" xlink:to="lab_dei_AmendmentFlag" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityFileNumber_019be757-5e31-7fd1-9825-b17e5fe7b7ab_terseLabel_en-US" xlink:label="lab_dei_EntityFileNumber" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity File Number</link:label>
    <link:label id="lab_dei_EntityFileNumber_label_en-US" xlink:label="lab_dei_EntityFileNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity File Number</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityFileNumber"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityFileNumber" xlink:to="lab_dei_EntityFileNumber" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_A3.000NotesDue2031Member_019c95a4-9a6d-7175-ac32-c6367a22cf1c_terseLabel_en-US" xlink:label="lab_ibm_A3.000NotesDue2031Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.000% Notes due 2031</link:label>
    <link:label id="lab_ibm_A3.000NotesDue2031Member_label_en-US" xlink:label="lab_ibm_A3.000NotesDue2031Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.000% Notes due 2031 [Member]</link:label>
    <link:label id="lab_ibm_A3.000NotesDue2031Member_documentation_en-US" xlink:label="lab_ibm_A3.000NotesDue2031Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">3.000% Notes due 2031</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_A3.000NotesDue2031Member" xlink:href="ibm-20260528.xsd#ibm_A3.000NotesDue2031Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A3.000NotesDue2031Member" xlink:to="lab_ibm_A3.000NotesDue2031Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_FloatingRateNotesDue2028Member_019c95a9-80b9-7192-94cf-1a9295475601_terseLabel_en-US" xlink:label="lab_ibm_FloatingRateNotesDue2028Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Floating Rate Notes due 2028</link:label>
    <link:label id="lab_ibm_FloatingRateNotesDue2028Member_label_en-US" xlink:label="lab_ibm_FloatingRateNotesDue2028Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Floating Rate Notes due 2028 [Member]</link:label>
    <link:label id="lab_ibm_FloatingRateNotesDue2028Member_documentation_en-US" xlink:label="lab_ibm_FloatingRateNotesDue2028Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Floating Rate Notes due 2028</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_FloatingRateNotesDue2028Member" xlink:href="ibm-20260528.xsd#ibm_FloatingRateNotesDue2028Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_FloatingRateNotesDue2028Member" xlink:to="lab_ibm_FloatingRateNotesDue2028Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes1.250PercentDue2027Member_019be757-5e31-7901-8582-83c140a3a03d_terseLabel_en-US" xlink:label="lab_ibm_Notes1.250PercentDue2027Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">1.250% Notes due 2027</link:label>
    <link:label id="lab_ibm_Notes1.250PercentDue2027Member_label_en-US" xlink:label="lab_ibm_Notes1.250PercentDue2027Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">1.250% Notes due 2027</link:label>
    <link:label id="lab_ibm_Notes1.250PercentDue2027Member_documentation_en-US" xlink:label="lab_ibm_Notes1.250PercentDue2027Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 1.250% due 2027.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes1.250PercentDue2027Member" xlink:href="ibm-20260528.xsd#ibm_Notes1.250PercentDue2027Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes1.250PercentDue2027Member" xlink:to="lab_ibm_Notes1.250PercentDue2027Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_CityAreaCode_019be757-5e31-74df-b563-3bfbdd564276_terseLabel_en-US" xlink:label="lab_dei_CityAreaCode" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">City Area Code</link:label>
    <link:label id="lab_dei_CityAreaCode_label_en-US" xlink:label="lab_dei_CityAreaCode" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">City Area Code</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CityAreaCode"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_CityAreaCode" xlink:to="lab_dei_CityAreaCode" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_DocumentPeriodEndDate_019be757-5e31-7974-9409-4554d8d74d3b_terseLabel_en-US" xlink:label="lab_dei_DocumentPeriodEndDate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Document Period End Date</link:label>
    <link:label id="lab_dei_DocumentPeriodEndDate_label_en-US" xlink:label="lab_dei_DocumentPeriodEndDate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Document Period End Date</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentPeriodEndDate"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentPeriodEndDate" xlink:to="lab_dei_DocumentPeriodEndDate" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes1.200PercentDue2040Member_019be757-5e31-7c66-8491-15d12a2a94a7_terseLabel_en-US" xlink:label="lab_ibm_Notes1.200PercentDue2040Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">1.200% Notes due 2040</link:label>
    <link:label id="lab_ibm_Notes1.200PercentDue2040Member_label_en-US" xlink:label="lab_ibm_Notes1.200PercentDue2040Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">1.200% Notes due 2040</link:label>
    <link:label id="lab_ibm_Notes1.200PercentDue2040Member_documentation_en-US" xlink:label="lab_ibm_Notes1.200PercentDue2040Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 1.200% due 2040.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes1.200PercentDue2040Member" xlink:href="ibm-20260528.xsd#ibm_Notes1.200PercentDue2040Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes1.200PercentDue2040Member" xlink:to="lab_ibm_Notes1.200PercentDue2040Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_ExchangeDomain_019be757-5e31-7979-9dd1-27541742526b_terseLabel_en-US" xlink:label="lab_dei_ExchangeDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Exchange [Domain]</link:label>
    <link:label id="lab_dei_ExchangeDomain_label_en-US" xlink:label="lab_dei_ExchangeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Exchange [Domain]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_ExchangeDomain" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_ExchangeDomain"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_ExchangeDomain" xlink:to="lab_dei_ExchangeDomain" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityCentralIndexKey_019be757-5e31-7c42-bfea-0de6a6f8320c_terseLabel_en-US" xlink:label="lab_dei_EntityCentralIndexKey" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Central Index Key</link:label>
    <link:label id="lab_dei_EntityCentralIndexKey_label_en-US" xlink:label="lab_dei_EntityCentralIndexKey" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Central Index Key</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCentralIndexKey"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityCentralIndexKey" xlink:to="lab_dei_EntityCentralIndexKey" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityTaxIdentificationNumber_019be757-5e31-7f72-a4f8-5d5c3c6f716a_terseLabel_en-US" xlink:label="lab_dei_EntityTaxIdentificationNumber" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Tax Identification Number</link:label>
    <link:label id="lab_dei_EntityTaxIdentificationNumber_label_en-US" xlink:label="lab_dei_EntityTaxIdentificationNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Tax Identification Number</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityTaxIdentificationNumber" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityTaxIdentificationNumber"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityTaxIdentificationNumber" xlink:to="lab_dei_EntityTaxIdentificationNumber" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_A3.800NotesDue2045Member_019be757-5e31-7829-b039-16a43e850e9e_terseLabel_en-US" xlink:label="lab_ibm_A3.800NotesDue2045Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.800% Notes due 2045</link:label>
    <link:label id="lab_ibm_A3.800NotesDue2045Member_label_en-US" xlink:label="lab_ibm_A3.800NotesDue2045Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.800% Notes due 2045 [Member]</link:label>
    <link:label id="lab_ibm_A3.800NotesDue2045Member_documentation_en-US" xlink:label="lab_ibm_A3.800NotesDue2045Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">3.800% Notes due 2045</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_A3.800NotesDue2045Member" xlink:href="ibm-20260528.xsd#ibm_A3.800NotesDue2045Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A3.800NotesDue2045Member" xlink:to="lab_ibm_A3.800NotesDue2045Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_TradingSymbol_019be757-5e31-7271-9c25-c66d264f9525_terseLabel_en-US" xlink:label="lab_dei_TradingSymbol" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Trading Symbol</link:label>
    <link:label id="lab_dei_TradingSymbol_label_en-US" xlink:label="lab_dei_TradingSymbol" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Trading Symbol</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_TradingSymbol"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_TradingSymbol" xlink:to="lab_dei_TradingSymbol" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes3.750PercentDue2035Member_019be757-5e31-76ee-b33b-50d32f9aee8d_terseLabel_en-US" xlink:label="lab_ibm_Notes3.750PercentDue2035Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.750% Notes due 2035</link:label>
    <link:label id="lab_ibm_Notes3.750PercentDue2035Member_label_en-US" xlink:label="lab_ibm_Notes3.750PercentDue2035Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.750% Notes due 2035</link:label>
    <link:label id="lab_ibm_Notes3.750PercentDue2035Member_documentation_en-US" xlink:label="lab_ibm_Notes3.750PercentDue2035Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 3.750% due 2035.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes3.750PercentDue2035Member" xlink:href="ibm-20260528.xsd#ibm_Notes3.750PercentDue2035Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes3.750PercentDue2035Member" xlink:to="lab_ibm_Notes3.750PercentDue2035Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes3.625PercentDue2031Member_019be757-5e31-7c9e-b3e9-13f8cf638093_terseLabel_en-US" xlink:label="lab_ibm_Notes3.625PercentDue2031Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.625% Notes due 2031</link:label>
    <link:label id="lab_ibm_Notes3.625PercentDue2031Member_label_en-US" xlink:label="lab_ibm_Notes3.625PercentDue2031Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.625% Notes due 2031</link:label>
    <link:label id="lab_ibm_Notes3.625PercentDue2031Member_documentation_en-US" xlink:label="lab_ibm_Notes3.625PercentDue2031Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 3.625% due 2031.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes3.625PercentDue2031Member" xlink:href="ibm-20260528.xsd#ibm_Notes3.625PercentDue2031Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes3.625PercentDue2031Member" xlink:to="lab_ibm_Notes3.625PercentDue2031Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Debentures5.875PercentDue2032Member_019be757-5e31-700c-aeae-f404e426b293_terseLabel_en-US" xlink:label="lab_ibm_Debentures5.875PercentDue2032Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">5.875% Debentures due 2032</link:label>
    <link:label id="lab_ibm_Debentures5.875PercentDue2032Member_label_en-US" xlink:label="lab_ibm_Debentures5.875PercentDue2032Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">5.875% Debentures due 2032</link:label>
    <link:label id="lab_ibm_Debentures5.875PercentDue2032Member_documentation_en-US" xlink:label="lab_ibm_Debentures5.875PercentDue2032Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debentures bearing 5.875% due 2032.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Debentures5.875PercentDue2032Member" xlink:href="ibm-20260528.xsd#ibm_Debentures5.875PercentDue2032Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Debentures5.875PercentDue2032Member" xlink:to="lab_ibm_Debentures5.875PercentDue2032Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes3.375PercentDue2027Member_019be757-5e31-7557-8a18-04d05f71c64d_terseLabel_en-US" xlink:label="lab_ibm_Notes3.375PercentDue2027Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.375% Notes due 2027</link:label>
    <link:label id="lab_ibm_Notes3.375PercentDue2027Member_label_en-US" xlink:label="lab_ibm_Notes3.375PercentDue2027Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.375% Notes due 2027</link:label>
    <link:label id="lab_ibm_Notes3.375PercentDue2027Member_documentation_en-US" xlink:label="lab_ibm_Notes3.375PercentDue2027Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 3.375% due 2027.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes3.375PercentDue2027Member" xlink:href="ibm-20260528.xsd#ibm_Notes3.375PercentDue2027Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes3.375PercentDue2027Member" xlink:to="lab_ibm_Notes3.375PercentDue2027Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityAddressCityOrTown_019be757-5e31-7f2e-8434-227fdadef2f6_terseLabel_en-US" xlink:label="lab_dei_EntityAddressCityOrTown" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Address, City or Town</link:label>
    <link:label id="lab_dei_EntityAddressCityOrTown_label_en-US" xlink:label="lab_dei_EntityAddressCityOrTown" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Address, City or Town</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressCityOrTown"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityAddressCityOrTown" xlink:to="lab_dei_EntityAddressCityOrTown" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_DocumentType_019be757-5e31-71e3-848d-d0139189debe_terseLabel_en-US" xlink:label="lab_dei_DocumentType" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Document Type</link:label>
    <link:label id="lab_dei_DocumentType_label_en-US" xlink:label="lab_dei_DocumentType" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Document Type</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentType"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentType" xlink:to="lab_dei_DocumentType" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_WrittenCommunications_019be757-5e31-7ae1-b830-e06d1fb455a6_terseLabel_en-US" xlink:label="lab_dei_WrittenCommunications" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Written Communications</link:label>
    <link:label id="lab_dei_WrittenCommunications_label_en-US" xlink:label="lab_dei_WrittenCommunications" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Written Communications</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_WrittenCommunications" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_WrittenCommunications"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_WrittenCommunications" xlink:to="lab_dei_WrittenCommunications" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_LocalPhoneNumber_019be757-5e31-71fc-87f9-3ca3d28ac5d1_terseLabel_en-US" xlink:label="lab_dei_LocalPhoneNumber" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Local Phone Number</link:label>
    <link:label id="lab_dei_LocalPhoneNumber_label_en-US" xlink:label="lab_dei_LocalPhoneNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Local Phone Number</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LocalPhoneNumber"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_LocalPhoneNumber" xlink:to="lab_dei_LocalPhoneNumber" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_ClassOfStockDomain_019be757-5e31-7c74-a993-76e06a6066f0_terseLabel_en-US" xlink:label="lab_us-gaap_ClassOfStockDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Class of Stock [Domain]</link:label>
    <link:label id="lab_us-gaap_ClassOfStockDomain_label_en-US" xlink:label="lab_us-gaap_ClassOfStockDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Class of Stock [Domain]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockDomain"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ClassOfStockDomain" xlink:to="lab_us-gaap_ClassOfStockDomain" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes0.650PercentDue2032Member_019be757-5e31-7db6-9742-57aac3e973b4_terseLabel_en-US" xlink:label="lab_ibm_Notes0.650PercentDue2032Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">0.650% Notes due 2032</link:label>
    <link:label id="lab_ibm_Notes0.650PercentDue2032Member_label_en-US" xlink:label="lab_ibm_Notes0.650PercentDue2032Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">0.650% Notes due 2032</link:label>
    <link:label id="lab_ibm_Notes0.650PercentDue2032Member_documentation_en-US" xlink:label="lab_ibm_Notes0.650PercentDue2032Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 0.650% due 2032.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes0.650PercentDue2032Member" xlink:href="ibm-20260528.xsd#ibm_Notes0.650PercentDue2032Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes0.650PercentDue2032Member" xlink:to="lab_ibm_Notes0.650PercentDue2032Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes1.750PercentDue2028Member_019be757-5e31-7c9c-8ff7-322c63c062ab_terseLabel_en-US" xlink:label="lab_ibm_Notes1.750PercentDue2028Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">1.750% Notes due 2028</link:label>
    <link:label id="lab_ibm_Notes1.750PercentDue2028Member_label_en-US" xlink:label="lab_ibm_Notes1.750PercentDue2028Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">1.750% Notes due 2028</link:label>
    <link:label id="lab_ibm_Notes1.750PercentDue2028Member_documentation_en-US" xlink:label="lab_ibm_Notes1.750PercentDue2028Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 1.750% due 2028.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes1.750PercentDue2028Member" xlink:href="ibm-20260528.xsd#ibm_Notes1.750PercentDue2028Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes1.750PercentDue2028Member" xlink:to="lab_ibm_Notes1.750PercentDue2028Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes1.750PercentDue2031Member_019be757-5e31-758b-93d7-16b1d62d630a_terseLabel_en-US" xlink:label="lab_ibm_Notes1.750PercentDue2031Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">1.750% Notes due 2031</link:label>
    <link:label id="lab_ibm_Notes1.750PercentDue2031Member_label_en-US" xlink:label="lab_ibm_Notes1.750PercentDue2031Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">1.750% Notes due 2031</link:label>
    <link:label id="lab_ibm_Notes1.750PercentDue2031Member_documentation_en-US" xlink:label="lab_ibm_Notes1.750PercentDue2031Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 1.750% due 2031.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes1.750PercentDue2031Member" xlink:href="ibm-20260528.xsd#ibm_Notes1.750PercentDue2031Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes1.750PercentDue2031Member" xlink:to="lab_ibm_Notes1.750PercentDue2031Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes0.300PercentDue2028Member_019be757-5e31-73fa-8986-cd427c34a9ca_terseLabel_en-US" xlink:label="lab_ibm_Notes0.300PercentDue2028Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">0.300% Notes due 2028</link:label>
    <link:label id="lab_ibm_Notes0.300PercentDue2028Member_label_en-US" xlink:label="lab_ibm_Notes0.300PercentDue2028Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">0.300% Notes due 2028</link:label>
    <link:label id="lab_ibm_Notes0.300PercentDue2028Member_documentation_en-US" xlink:label="lab_ibm_Notes0.300PercentDue2028Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 0.300% due 2028.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes0.300PercentDue2028Member" xlink:href="ibm-20260528.xsd#ibm_Notes0.300PercentDue2028Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes0.300PercentDue2028Member" xlink:to="lab_ibm_Notes0.300PercentDue2028Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityEmergingGrowthCompany_019be757-5e31-7d46-ad68-9d72928b2770_terseLabel_en-US" xlink:label="lab_dei_EntityEmergingGrowthCompany" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Emerging Growth Company</link:label>
    <link:label id="lab_dei_EntityEmergingGrowthCompany_label_en-US" xlink:label="lab_dei_EntityEmergingGrowthCompany" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Emerging Growth Company</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityEmergingGrowthCompany"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityEmergingGrowthCompany" xlink:to="lab_dei_EntityEmergingGrowthCompany" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Debentures7.125PercentDue2096Member_019be757-5e31-7f8b-8d93-03939557fb02_terseLabel_en-US" xlink:label="lab_ibm_Debentures7.125PercentDue2096Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">7.125% Debentures due 2096</link:label>
    <link:label id="lab_ibm_Debentures7.125PercentDue2096Member_label_en-US" xlink:label="lab_ibm_Debentures7.125PercentDue2096Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">7.125% Debentures due 2096</link:label>
    <link:label id="lab_ibm_Debentures7.125PercentDue2096Member_documentation_en-US" xlink:label="lab_ibm_Debentures7.125PercentDue2096Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debentures bearing 7.125% due 2096.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Debentures7.125PercentDue2096Member" xlink:href="ibm-20260528.xsd#ibm_Debentures7.125PercentDue2096Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Debentures7.125PercentDue2096Member" xlink:to="lab_ibm_Debentures7.125PercentDue2096Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_SecurityExchangeName_019be757-5e31-7786-907e-ebb16ced5b7e_terseLabel_en-US" xlink:label="lab_dei_SecurityExchangeName" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Security Exchange Name</link:label>
    <link:label id="lab_dei_SecurityExchangeName_label_en-US" xlink:label="lab_dei_SecurityExchangeName" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Security Exchange Name</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SecurityExchangeName"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_SecurityExchangeName" xlink:to="lab_dei_SecurityExchangeName" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Debentures6.50PercentDue2028Member_019be757-5e31-7230-a7bb-7ea1682356ba_terseLabel_en-US" xlink:label="lab_ibm_Debentures6.50PercentDue2028Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">6.50% Debentures due 2028</link:label>
    <link:label id="lab_ibm_Debentures6.50PercentDue2028Member_label_en-US" xlink:label="lab_ibm_Debentures6.50PercentDue2028Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">6.50% Debentures due 2028</link:label>
    <link:label id="lab_ibm_Debentures6.50PercentDue2028Member_documentation_en-US" xlink:label="lab_ibm_Debentures6.50PercentDue2028Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debentures bearing 6.50% due 2028.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Debentures6.50PercentDue2028Member" xlink:href="ibm-20260528.xsd#ibm_Debentures6.50PercentDue2028Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Debentures6.50PercentDue2028Member" xlink:to="lab_ibm_Debentures6.50PercentDue2028Member" xlink:type="arc" order="1"/>
    <link:label id="lab_exch_XCHI_019be757-5e31-7c3f-ade9-41e3cbdf9063_terseLabel_en-US" xlink:label="lab_exch_XCHI" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">NYSE CHICAGO, INC.</link:label>
    <link:label id="lab_exch_XCHI_label_en-US" xlink:label="lab_exch_XCHI" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">NYSE CHICAGO, INC. [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_exch_XCHI" xlink:href="https://xbrl.sec.gov/exch/2025/exch-2025.xsd#exch_XCHI"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_exch_XCHI" xlink:to="lab_exch_XCHI" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityAddressStateOrProvince_019be757-5e31-7ba8-a158-d94f3fbc5803_terseLabel_en-US" xlink:label="lab_dei_EntityAddressStateOrProvince" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Address, State or Province</link:label>
    <link:label id="lab_dei_EntityAddressStateOrProvince_label_en-US" xlink:label="lab_dei_EntityAddressStateOrProvince" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Address, State or Province</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressStateOrProvince" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressStateOrProvince"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityAddressStateOrProvince" xlink:to="lab_dei_EntityAddressStateOrProvince" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityAddressAddressLine1_019be757-5e31-7104-a249-01034e68eba6_terseLabel_en-US" xlink:label="lab_dei_EntityAddressAddressLine1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Address, Address Line One</link:label>
    <link:label id="lab_dei_EntityAddressAddressLine1_label_en-US" xlink:label="lab_dei_EntityAddressAddressLine1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Address, Address Line One</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressAddressLine1"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityAddressAddressLine1" xlink:to="lab_dei_EntityAddressAddressLine1" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_CoverAbstract_label_en-US" xlink:label="lab_dei_CoverAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cover [Abstract]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_CoverAbstract" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CoverAbstract"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_CoverAbstract" xlink:to="lab_dei_CoverAbstract" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes0.875PercentDue2030Member_019be757-5e31-7883-a7ee-f09f906c3d4d_terseLabel_en-US" xlink:label="lab_ibm_Notes0.875PercentDue2030Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">0.875% Notes due 2030</link:label>
    <link:label id="lab_ibm_Notes0.875PercentDue2030Member_label_en-US" xlink:label="lab_ibm_Notes0.875PercentDue2030Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">0.875% Notes due 2030</link:label>
    <link:label id="lab_ibm_Notes0.875PercentDue2030Member_documentation_en-US" xlink:label="lab_ibm_Notes0.875PercentDue2030Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 0.875% due 2030.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes0.875PercentDue2030Member" xlink:href="ibm-20260528.xsd#ibm_Notes0.875PercentDue2030Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes0.875PercentDue2030Member" xlink:to="lab_ibm_Notes0.875PercentDue2030Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Debentures7.00PercentDue2045Member_019be757-5e31-7698-bb3d-d8b53ca1acf3_terseLabel_en-US" xlink:label="lab_ibm_Debentures7.00PercentDue2045Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">7.00% Debentures due 2045</link:label>
    <link:label id="lab_ibm_Debentures7.00PercentDue2045Member_label_en-US" xlink:label="lab_ibm_Debentures7.00PercentDue2045Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">7.00% Debentures due 2045</link:label>
    <link:label id="lab_ibm_Debentures7.00PercentDue2045Member_documentation_en-US" xlink:label="lab_ibm_Debentures7.00PercentDue2045Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debentures bearing 7.00% due 2045.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Debentures7.00PercentDue2045Member" xlink:href="ibm-20260528.xsd#ibm_Debentures7.00PercentDue2045Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Debentures7.00PercentDue2045Member" xlink:to="lab_ibm_Debentures7.00PercentDue2045Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_DocumentInformationTable_019be757-5e31-73ac-b927-4f1f093a4e58_terseLabel_en-US" xlink:label="lab_dei_DocumentInformationTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Document Information [Table]</link:label>
    <link:label id="lab_dei_DocumentInformationTable_label_en-US" xlink:label="lab_dei_DocumentInformationTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Document Information [Table]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentInformationTable"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentInformationTable" xlink:to="lab_dei_DocumentInformationTable" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_PreCommencementTenderOffer_019be757-5e31-75bd-b226-a0ba63e58f67_terseLabel_en-US" xlink:label="lab_dei_PreCommencementTenderOffer" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
    <link:label id="lab_dei_PreCommencementTenderOffer_label_en-US" xlink:label="lab_dei_PreCommencementTenderOffer" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_PreCommencementTenderOffer" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_PreCommencementTenderOffer"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_PreCommencementTenderOffer" xlink:to="lab_dei_PreCommencementTenderOffer" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_CurrentFiscalYearEndDate_019caec9-a587-7efc-9142-8521674f517b_terseLabel_en-US" xlink:label="lab_dei_CurrentFiscalYearEndDate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Current Fiscal Year End Date</link:label>
    <link:label id="lab_dei_CurrentFiscalYearEndDate_label_en-US" xlink:label="lab_dei_CurrentFiscalYearEndDate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Current Fiscal Year End Date</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CurrentFiscalYearEndDate"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_CurrentFiscalYearEndDate" xlink:to="lab_dei_CurrentFiscalYearEndDate" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_StatementClassOfStockAxis_019be757-5e31-7424-bec8-9f0650721f92_terseLabel_en-US" xlink:label="lab_us-gaap_StatementClassOfStockAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Class of Stock [Axis]</link:label>
    <link:label id="lab_us-gaap_StatementClassOfStockAxis_label_en-US" xlink:label="lab_us-gaap_StatementClassOfStockAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Class of Stock [Axis]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementClassOfStockAxis"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementClassOfStockAxis" xlink:to="lab_us-gaap_StatementClassOfStockAxis" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_A3.450NotesDue2037Member_019be757-5e31-716e-8307-f4b5c9e69ebe_terseLabel_en-US" xlink:label="lab_ibm_A3.450NotesDue2037Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.450% Notes due 2037</link:label>
    <link:label id="lab_ibm_A3.450NotesDue2037Member_label_en-US" xlink:label="lab_ibm_A3.450NotesDue2037Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.450% Notes due 2037 [Member]</link:label>
    <link:label id="lab_ibm_A3.450NotesDue2037Member_documentation_en-US" xlink:label="lab_ibm_A3.450NotesDue2037Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">3.450% Notes due 2037</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_A3.450NotesDue2037Member" xlink:href="ibm-20260528.xsd#ibm_A3.450NotesDue2037Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A3.450NotesDue2037Member" xlink:to="lab_ibm_A3.450NotesDue2037Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_A2.900NotesDue2030Member_019be757-5e31-7827-aeed-1d146faeefd9_terseLabel_en-US" xlink:label="lab_ibm_A2.900NotesDue2030Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2.900 Notes due 2030</link:label>
    <link:label id="lab_ibm_A2.900NotesDue2030Member_label_en-US" xlink:label="lab_ibm_A2.900NotesDue2030Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2.900 Notes due 2030 [Member]</link:label>
    <link:label id="lab_ibm_A2.900NotesDue2030Member_documentation_en-US" xlink:label="lab_ibm_A2.900NotesDue2030Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2.900 Notes due 2030</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_A2.900NotesDue2030Member" xlink:href="ibm-20260528.xsd#ibm_A2.900NotesDue2030Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A2.900NotesDue2030Member" xlink:to="lab_ibm_A2.900NotesDue2030Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_PreCommencementIssuerTenderOffer_019be757-5e31-7087-bb2a-b8366b4ab23f_terseLabel_en-US" xlink:label="lab_dei_PreCommencementIssuerTenderOffer" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
    <link:label id="lab_dei_PreCommencementIssuerTenderOffer_label_en-US" xlink:label="lab_dei_PreCommencementIssuerTenderOffer" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_PreCommencementIssuerTenderOffer" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_PreCommencementIssuerTenderOffer"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_PreCommencementIssuerTenderOffer" xlink:to="lab_dei_PreCommencementIssuerTenderOffer" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityRegistrantName_019be757-5e31-7216-a28a-cae65a9a4093_terseLabel_en-US" xlink:label="lab_dei_EntityRegistrantName" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Registrant Name</link:label>
    <link:label id="lab_dei_EntityRegistrantName_label_en-US" xlink:label="lab_dei_EntityRegistrantName" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Registrant Name</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityRegistrantName"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityRegistrantName" xlink:to="lab_dei_EntityRegistrantName" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_A3.150NotesDue2033Member_019be757-5e31-76b0-b117-4ce5b81d8e05_terseLabel_en-US" xlink:label="lab_ibm_A3.150NotesDue2033Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.150% Notes due 2033</link:label>
    <link:label id="lab_ibm_A3.150NotesDue2033Member_label_en-US" xlink:label="lab_ibm_A3.150NotesDue2033Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.150% Notes due 2033 [Member]</link:label>
    <link:label id="lab_ibm_A3.150NotesDue2033Member_documentation_en-US" xlink:label="lab_ibm_A3.150NotesDue2033Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">3.150% Notes due 2033</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_A3.150NotesDue2033Member" xlink:href="ibm-20260528.xsd#ibm_A3.150NotesDue2033Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A3.150NotesDue2033Member" xlink:to="lab_ibm_A3.150NotesDue2033Member" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_CommonStockMember_019be757-5e31-784e-b161-dc9bcbede325_terseLabel_en-US" xlink:label="lab_us-gaap_CommonStockMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Common Stock</link:label>
    <link:label id="lab_us-gaap_CommonStockMember_label_en-US" xlink:label="lab_us-gaap_CommonStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Common Stock [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommonStockMember" xlink:to="lab_us-gaap_CommonStockMember" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityIncorporationStateCountryCode_019be757-5e31-7067-89df-b5c90a1ef8e4_terseLabel_en-US" xlink:label="lab_dei_EntityIncorporationStateCountryCode" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
    <link:label id="lab_dei_EntityIncorporationStateCountryCode_label_en-US" xlink:label="lab_dei_EntityIncorporationStateCountryCode" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityIncorporationStateCountryCode"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityIncorporationStateCountryCode" xlink:to="lab_dei_EntityIncorporationStateCountryCode" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Debentures6.22PercentDue2027Member_019be757-5e31-752e-b855-55f3da68f284_terseLabel_en-US" xlink:label="lab_ibm_Debentures6.22PercentDue2027Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">6.22% Debentures due 2027</link:label>
    <link:label id="lab_ibm_Debentures6.22PercentDue2027Member_label_en-US" xlink:label="lab_ibm_Debentures6.22PercentDue2027Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">6.22% Debentures due 2027</link:label>
    <link:label id="lab_ibm_Debentures6.22PercentDue2027Member_documentation_en-US" xlink:label="lab_ibm_Debentures6.22PercentDue2027Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debentures bearing 6.22% due 2027.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Debentures6.22PercentDue2027Member" xlink:href="ibm-20260528.xsd#ibm_Debentures6.22PercentDue2027Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Debentures6.22PercentDue2027Member" xlink:to="lab_ibm_Debentures6.22PercentDue2027Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_A3.450NotesDue2034Member_019c95a6-b9c2-7440-85b8-de096b0f35a2_terseLabel_en-US" xlink:label="lab_ibm_A3.450NotesDue2034Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.450% Notes due 2034</link:label>
    <link:label id="lab_ibm_A3.450NotesDue2034Member_label_en-US" xlink:label="lab_ibm_A3.450NotesDue2034Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.450% Notes due 2034 [Member]</link:label>
    <link:label id="lab_ibm_A3.450NotesDue2034Member_documentation_en-US" xlink:label="lab_ibm_A3.450NotesDue2034Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">3.450% Notes due 2034</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_A3.450NotesDue2034Member" xlink:href="ibm-20260528.xsd#ibm_A3.450NotesDue2034Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A3.450NotesDue2034Member" xlink:to="lab_ibm_A3.450NotesDue2034Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_Security12bTitle_019be757-5e31-7085-b393-af7301db4035_terseLabel_en-US" xlink:label="lab_dei_Security12bTitle" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Title of 12(b) Security</link:label>
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    <link:label id="lab_dei_EntityAddressPostalZipCode_019be757-5e31-79a5-83a9-1f5991e3f45f_terseLabel_en-US" xlink:label="lab_dei_EntityAddressPostalZipCode" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
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