<?xml version="1.0" encoding="UTF-8"?>

<!--XBRL Document Created with the Workiva Platform-->
<!--Copyright 2026 Workiva-->
<!--r:019e1d57-3ad5-740a-9d78-6b105403a553,g:2a87ce2c-5129-48d5-ba6b-6a03a46eed2b-->
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <link:arcroleRef arcroleURI="https://xbrl.org/2023/arcrole/summation-item" xlink:type="simple" xlink:href="https://www.xbrl.org/2023/calculation-1.1.xsd#summation-item"/>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanStatementofNetAssetAvailableforBenefitStatement" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanStatementofNetAssetAvailableforBenefitStatement"/>
  <link:calculationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanStatementofNetAssetAvailableforBenefitStatement" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReceivable_019e61e2-83ee-70a2-b02f-18c6d37396d0" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReceivable"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant_019e61e2-83ee-7119-ac1b-c21ecb4e9fba" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReceivable_019e61e2-83ee-70a2-b02f-18c6d37396d0" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant_019e61e2-83ee-7119-ac1b-c21ecb4e9fba" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPIncomeSalesProceedsAndOtherReceivables_019e61e2-83ee-7cf1-a469-d0b9b263eddf" xlink:href="ibm-20260626.xsd#ibm_EBPIncomeSalesProceedsAndOtherReceivables"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReceivable_019e61e2-83ee-70a2-b02f-18c6d37396d0" xlink:to="loc_ibm_EBPIncomeSalesProceedsAndOtherReceivables_019e61e2-83ee-7cf1-a469-d0b9b263eddf" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairAndContractValue_019e61d1-3d42-7669-8f7a-4707a216e601" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairAndContractValue"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue_019e61d1-3d42-7276-9a99-87a35a2fc648" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairAndContractValue_019e61d1-3d42-7669-8f7a-4707a216e601" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue_019e61d1-3d42-7276-9a99-87a35a2fc648" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustContractValue_019e61d1-3d42-7d07-aaae-41a4918ca42a" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustContractValue"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairAndContractValue_019e61d1-3d42-7669-8f7a-4707a216e601" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustContractValue_019e61d1-3d42-7d07-aaae-41a4918ca42a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPTotalAssets_019e61d2-7f90-7097-98fc-09e90805a787" xlink:href="ibm-20260626.xsd#ibm_EBPTotalAssets"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairAndContractValue_019e61d2-7f90-7ba9-b7eb-2ad6f5c3e175" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairAndContractValue"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_ibm_EBPTotalAssets_019e61d2-7f90-7097-98fc-09e90805a787" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairAndContractValue_019e61d2-7f90-7ba9-b7eb-2ad6f5c3e175" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReceivable_019e61d2-7f90-709b-8fa2-09f5e8d139ef" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReceivable"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_ibm_EBPTotalAssets_019e61d2-7f90-7097-98fc-09e90805a787" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanReceivable_019e61d2-7f90-709b-8fa2-09f5e8d139ef" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://ibm.com/role/EmployeeBenefitPlanStatementofChangeinNetAssetAvailableforBenefitStatement" xlink:type="simple" xlink:href="ibm-20260626.xsd#EmployeeBenefitPlanStatementofChangeinNetAssetAvailableforBenefitStatement"/>
  <link:calculationLink xlink:role="http://ibm.com/role/EmployeeBenefitPlanStatementofChangeinNetAssetAvailableforBenefitStatement" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalAdditionsToNetAssetAvailableForBenefit_019e6202-6f5d-754b-9708-3685701f4d38" xlink:href="ibm-20260626.xsd#ibm_TotalAdditionsToNetAssetAvailableForBenefit"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome_019e6202-6f5d-7900-a37b-4cbd779c5770" xlink:href="ibm-20260626.xsd#ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_ibm_TotalAdditionsToNetAssetAvailableForBenefit_019e6202-6f5d-754b-9708-3685701f4d38" xlink:to="loc_ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome_019e6202-6f5d-7900-a37b-4cbd779c5770" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant_019e6202-6f5d-7c44-a9b6-e6a8601d1e53" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_ibm_TotalAdditionsToNetAssetAvailableForBenefit_019e6202-6f5d-754b-9708-3685701f4d38" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant_019e6202-6f5d-7c44-a9b6-e6a8601d1e53" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContribution_019e6202-6f5d-7816-90f7-937558a55f74" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContribution"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_ibm_TotalAdditionsToNetAssetAvailableForBenefit_019e6202-6f5d-754b-9708-3685701f4d38" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContribution_019e6202-6f5d-7816-90f7-937558a55f74" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitTransferToFromExternalPlan_019e6202-6f5d-7fce-9d41-e3eb7051d130" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitTransferToFromExternalPlan"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_ibm_TotalAdditionsToNetAssetAvailableForBenefit_019e6202-6f5d-754b-9708-3685701f4d38" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitTransferToFromExternalPlan_019e6202-6f5d-7fce-9d41-e3eb7051d130" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease_019e283f-cc13-78cb-8a12-4e25f793bfa0" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant_019e283f-cc13-7e04-8b5e-cf5a818d9e6a" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease_019e283f-cc13-78cb-8a12-4e25f793bfa0" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant_019e283f-cc13-7e04-8b5e-cf5a818d9e6a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense_019e283f-cc13-77d2-9336-839828334036" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease_019e283f-cc13-78cb-8a12-4e25f793bfa0" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense_019e283f-cc13-77d2-9336-839828334036" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease_019e2841-cca5-761e-be9e-40606a8b4bcf" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalAdditionsToNetAssetAvailableForBenefit_019e2841-cca5-7b87-8fa8-f91cf88bd09d" xlink:href="ibm-20260626.xsd#ibm_TotalAdditionsToNetAssetAvailableForBenefit"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease_019e2841-cca5-761e-be9e-40606a8b4bcf" xlink:to="loc_ibm_TotalAdditionsToNetAssetAvailableForBenefit_019e2841-cca5-7b87-8fa8-f91cf88bd09d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease_019e2841-cca5-7eda-b8a3-748fb7128dc0" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease_019e2841-cca5-761e-be9e-40606a8b4bcf" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease_019e2841-cca5-7eda-b8a3-748fb7128dc0" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome_019e280d-f8a5-7066-b165-5d8daaf3208c" xlink:href="ibm-20260626.xsd#ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment_019e280d-f8a5-760a-a5fe-3d206479ce4a" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome_019e280d-f8a5-7066-b165-5d8daaf3208c" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment_019e280d-f8a5-760a-a5fe-3d206479ce4a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnInvestment_019e280d-f8a5-76b1-a2ed-840095d4c49d" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnInvestment"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome_019e280d-f8a5-7066-b165-5d8daaf3208c" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnInvestment_019e280d-f8a5-76b1-a2ed-840095d4c49d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForDividendIncomeOnInvestment_019e280d-f8a5-7c4d-ba57-56b22edbd36a" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForDividendIncomeOnInvestment"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome_019e280d-f8a5-7066-b165-5d8daaf3208c" xlink:to="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForDividendIncomeOnInvestment_019e280d-f8a5-7c4d-ba57-56b22edbd36a" xlink:type="arc"/>
  </link:calculationLink>
</link:linkbase>
