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<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:roleRef roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel"/>
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/netLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel"/>
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel"/>
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel"/>
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel"/>
  <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"/>
  <link:labelLink xlink:role="http://www.xbrl.org/2003/role/link" xlink:type="extended">
    <link:label id="lab_srt_MaximumMember_019e1d57-bd10-7677-84ad-e07aa4275299_terseLabel_en-US" xlink:label="lab_srt_MaximumMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Maximum</link:label>
    <link:label id="lab_srt_MaximumMember_label_en-US" xlink:label="lab_srt_MaximumMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Maximum [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_MaximumMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_MaximumMember" xlink:to="lab_srt_MaximumMember" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPTotalAssets_019e2847-eade-7023-9c6a-15f5e7556d83_totalLabel_en-US" xlink:label="lab_ibm_EBPTotalAssets" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Total assets</link:label>
    <link:label id="lab_ibm_EBPTotalAssets_label_en-US" xlink:label="lab_ibm_EBPTotalAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Total Assets</link:label>
    <link:label id="lab_ibm_EBPTotalAssets_documentation_en-US" xlink:label="lab_ibm_EBPTotalAssets" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Total assets available for benefits, including total investments at fair value and fully benefit-responsive investment contracts at contract value, and total receivables including notes receivable from participants and income, sales proceeds and other receivables</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPTotalAssets" xlink:href="ibm-20260626.xsd#ibm_EBPTotalAssets"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPTotalAssets" xlink:to="lab_ibm_EBPTotalAssets" xlink:type="arc" order="1"/>
    <link:label id="lab_srt_RangeMember_019e1d57-bd0f-7047-ab62-fc42a8fefceb_terseLabel_en-US" xlink:label="lab_srt_RangeMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Statistical Measurement [Domain]</link:label>
    <link:label id="lab_srt_RangeMember_label_en-US" xlink:label="lab_srt_RangeMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Statistical Measurement [Domain]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_RangeMember" xlink:to="lab_srt_RangeMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage_019e2c97-1ebc-7b11-9a26-b4e367692bbf_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Participant Contribution, Pretax, Maximum Annual Contribution to Plan, Percentage of Total Compensation</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Participant Contribution, Pretax, Maximum Annual Compensation to Total Compensation, Percentage</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPLoansOrFixedIncomeObligationsInDefaultOrClassifiedAsUncollectibleTextBlock_019e4709-7f79-7482-bbb1-914a25c8b42a_terseLabel_en-US" xlink:label="lab_ibm_EBPLoansOrFixedIncomeObligationsInDefaultOrClassifiedAsUncollectibleTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Loans or Fixed Income Obligations in Default or Classified as Uncollectible</link:label>
    <link:label id="lab_ibm_EBPLoansOrFixedIncomeObligationsInDefaultOrClassifiedAsUncollectibleTextBlock_label_en-US" xlink:label="lab_ibm_EBPLoansOrFixedIncomeObligationsInDefaultOrClassifiedAsUncollectibleTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Loans or Fixed Income Obligations in Default or Classified as Uncollectible [Text Block]</link:label>
    <link:label id="lab_ibm_EBPLoansOrFixedIncomeObligationsInDefaultOrClassifiedAsUncollectibleTextBlock_documentation_en-US" xlink:label="lab_ibm_EBPLoansOrFixedIncomeObligationsInDefaultOrClassifiedAsUncollectibleTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Loans or Fixed Income Obligations in Default or Classified as Uncollectible</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPLoansOrFixedIncomeObligationsInDefaultOrClassifiedAsUncollectibleTextBlock" xlink:href="ibm-20260626.xsd#ibm_EBPLoansOrFixedIncomeObligationsInDefaultOrClassifiedAsUncollectibleTextBlock"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPLoansOrFixedIncomeObligationsInDefaultOrClassifiedAsUncollectibleTextBlock" xlink:to="lab_ibm_EBPLoansOrFixedIncomeObligationsInDefaultOrClassifiedAsUncollectibleTextBlock" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease_019e283f-cc13-7dcd-8be8-41ae705ac184_totalLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Total deductions</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Change in Net Asset Available for Benefit, Decrease</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_InterestIncomeFund5749Member_019e1d57-bd10-74f2-85c7-44039c0bf28e_terseLabel_en-US" xlink:label="lab_ibm_InterestIncomeFund5749Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5749</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5749Member_label_en-US" xlink:label="lab_ibm_InterestIncomeFund5749Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5749 [Member]</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5749Member_documentation_en-US" xlink:label="lab_ibm_InterestIncomeFund5749Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5749</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5749Member" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5749Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_InterestIncomeFund5749Member" xlink:to="lab_ibm_InterestIncomeFund5749Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_InterestIncomeFund5736Member_019e1d57-bd0f-7727-8658-7f7f059f9a98_terseLabel_en-US" xlink:label="lab_ibm_InterestIncomeFund5736Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5736</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5736Member_label_en-US" xlink:label="lab_ibm_InterestIncomeFund5736Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5736 [Member]</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5736Member_documentation_en-US" xlink:label="lab_ibm_InterestIncomeFund5736Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5736</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5736Member" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5736Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_InterestIncomeFund5736Member" xlink:to="lab_ibm_InterestIncomeFund5736Member" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_MoneyMarketFundsMember_019e1d57-bd10-7c29-a233-664e7ece0e50_terseLabel_en-US" xlink:label="lab_us-gaap_MoneyMarketFundsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Money Market Funds</link:label>
    <link:label id="lab_us-gaap_MoneyMarketFundsMember_label_en-US" xlink:label="lab_us-gaap_MoneyMarketFundsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Money Market Funds [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MoneyMarketFundsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_MoneyMarketFundsMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MoneyMarketFundsMember" xlink:to="lab_us-gaap_MoneyMarketFundsMember" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_PacificStockIndexFundMember_019e1d57-bd0f-7029-b5ef-c93ea2b2669f_terseLabel_en-US" xlink:label="lab_ibm_PacificStockIndexFundMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Pacific Stock Index Fund</link:label>
    <link:label id="lab_ibm_PacificStockIndexFundMember_label_en-US" xlink:label="lab_ibm_PacificStockIndexFundMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Pacific Stock Index Fund [Member]</link:label>
    <link:label id="lab_ibm_PacificStockIndexFundMember_documentation_en-US" xlink:label="lab_ibm_PacificStockIndexFundMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Pacific Stock Index Fund, Managed by State Street Global Advisors</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_PacificStockIndexFundMember" xlink:href="ibm-20260626.xsd#ibm_PacificStockIndexFundMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_PacificStockIndexFundMember" xlink:to="lab_ibm_PacificStockIndexFundMember" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPLoanOrFixedIncomeObligationUnpaidBalanceEndOfPeriod_019e4727-fa2e-7dfa-9aff-83a7e03fcd48_terseLabel_en-US" xlink:label="lab_ibm_EBPLoanOrFixedIncomeObligationUnpaidBalanceEndOfPeriod" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Loan or Fixed Income Obligation, Current Balance</link:label>
    <link:label id="lab_ibm_EBPLoanOrFixedIncomeObligationUnpaidBalanceEndOfPeriod_label_en-US" xlink:label="lab_ibm_EBPLoanOrFixedIncomeObligationUnpaidBalanceEndOfPeriod" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Loan or Fixed Income Obligation,Unpaid Balance, End of Period</link:label>
    <link:label id="lab_ibm_EBPLoanOrFixedIncomeObligationUnpaidBalanceEndOfPeriod_documentation_en-US" xlink:label="lab_ibm_EBPLoanOrFixedIncomeObligationUnpaidBalanceEndOfPeriod" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Loan or Fixed Income Obligation,Unpaid Balance, End of Period</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPLoanOrFixedIncomeObligationUnpaidBalanceEndOfPeriod" xlink:href="ibm-20260626.xsd#ibm_EBPLoanOrFixedIncomeObligationUnpaidBalanceEndOfPeriod"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPLoanOrFixedIncomeObligationUnpaidBalanceEndOfPeriod" xlink:to="lab_ibm_EBPLoanOrFixedIncomeObligationUnpaidBalanceEndOfPeriod" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitTransferToFromExternalPlan_019e1d57-bd0f-7e60-9a23-11da76115c4d_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitTransferToFromExternalPlan" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Transfers from acquired company benefit plans</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitTransferToFromExternalPlan_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitTransferToFromExternalPlan" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Change in Net Asset Available for Benefit, Transfer to (from) Plan</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitTransferToFromExternalPlan" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitTransferToFromExternalPlan"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitTransferToFromExternalPlan" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitTransferToFromExternalPlan" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanLiability_019e1d57-bd10-7523-acbd-cddde9a5585e_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanLiability" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Total liabilities</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanLiability_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanLiability" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Liability</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanLiability"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanLiability" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanLiability" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_AmendmentFlag_019e1d57-bd10-78b7-b950-714a23cdcecb_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/2026/dei-2026.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_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable_019e1d57-bd10-726e-b406-f15954da30c9_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Asset Held for Investment [Table]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Asset Held for Investment [Table]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_InterestIncomeFund5710Member_019e1d57-bd10-7f1f-a642-2c3dacf5585e_terseLabel_en-US" xlink:label="lab_ibm_InterestIncomeFund5710Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5710</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5710Member_label_en-US" xlink:label="lab_ibm_InterestIncomeFund5710Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5710 [Member]</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5710Member_documentation_en-US" xlink:label="lab_ibm_InterestIncomeFund5710Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5710</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5710Member" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5710Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_InterestIncomeFund5710Member" xlink:to="lab_ibm_InterestIncomeFund5710Member" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Description of Plan and Accounting Change [Abstract]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock_019e1d57-bd0f-7833-8940-6409537f18c1_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Investment, Fair Value and NAV</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Investment, Fair Value and NAV [Table Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EmergingMarketsDebtFundMember_019e1d57-bd10-7d91-a982-64dab109bf78_terseLabel_en-US" xlink:label="lab_ibm_EmergingMarketsDebtFundMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Emerging Markets Debt Fund</link:label>
    <link:label id="lab_ibm_EmergingMarketsDebtFundMember_label_en-US" xlink:label="lab_ibm_EmergingMarketsDebtFundMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Emerging Markets Debt Fund [Member]</link:label>
    <link:label id="lab_ibm_EmergingMarketsDebtFundMember_documentation_en-US" xlink:label="lab_ibm_EmergingMarketsDebtFundMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Emerging Markets Debt Fund, Managed by Prudential</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EmergingMarketsDebtFundMember" xlink:href="ibm-20260626.xsd#ibm_EmergingMarketsDebtFundMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EmergingMarketsDebtFundMember" xlink:to="lab_ibm_EmergingMarketsDebtFundMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_InvestmentTypeCategorizationMember_019e1d57-bd10-73e6-94d4-a8ad95121fec_terseLabel_en-US" xlink:label="lab_us-gaap_InvestmentTypeCategorizationMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investments [Domain]</link:label>
    <link:label id="lab_us-gaap_InvestmentTypeCategorizationMember_label_en-US" xlink:label="lab_us-gaap_InvestmentTypeCategorizationMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investments [Domain]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeCategorizationMember" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeCategorizationMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember" xlink:to="lab_us-gaap_InvestmentTypeCategorizationMember" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPParticipantContributionPreTaxMinimumAnnualCompensationToTotalCompensationPercentage_019e6588-2f06-71da-960a-d08da8cac64a_terseLabel_en-US" xlink:label="lab_ibm_EBPParticipantContributionPreTaxMinimumAnnualCompensationToTotalCompensationPercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Participant Contribution, Pretax, Minimum Annual Contribution to Plan, Percentage of Total Compensation</link:label>
    <link:label id="lab_ibm_EBPParticipantContributionPreTaxMinimumAnnualCompensationToTotalCompensationPercentage_label_en-US" xlink:label="lab_ibm_EBPParticipantContributionPreTaxMinimumAnnualCompensationToTotalCompensationPercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Participant Contribution, Pre-Tax, Minimum Annual Compensation to Total Compensation, Percentage</link:label>
    <link:label id="lab_ibm_EBPParticipantContributionPreTaxMinimumAnnualCompensationToTotalCompensationPercentage_documentation_en-US" xlink:label="lab_ibm_EBPParticipantContributionPreTaxMinimumAnnualCompensationToTotalCompensationPercentage" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Percentage of minimum pretax annual compensation that participant in employee stock purchase, saving, or similar plan (employee benefit plan (EBP)), is permitted to contribute to total pretax annual compensation.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantContributionPreTaxMinimumAnnualCompensationToTotalCompensationPercentage" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantContributionPreTaxMinimumAnnualCompensationToTotalCompensationPercentage"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPParticipantContributionPreTaxMinimumAnnualCompensationToTotalCompensationPercentage" xlink:to="lab_ibm_EBPParticipantContributionPreTaxMinimumAnnualCompensationToTotalCompensationPercentage" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_ContractTerminationMember_019e1d57-bd0f-761b-accf-c6cfdf1e59a8_terseLabel_en-US" xlink:label="lab_us-gaap_ContractTerminationMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Contract Termination</link:label>
    <link:label id="lab_us-gaap_ContractTerminationMember_label_en-US" xlink:label="lab_us-gaap_ContractTerminationMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Contract Termination [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ContractTerminationMember" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ContractTerminationMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ContractTerminationMember" xlink:to="lab_us-gaap_ContractTerminationMember" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EuropeanStockIndexFundMember_019e1d57-bd10-7e50-9b5f-df3d065f5ab6_terseLabel_en-US" xlink:label="lab_ibm_EuropeanStockIndexFundMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">European Stock Index Fund</link:label>
    <link:label id="lab_ibm_EuropeanStockIndexFundMember_label_en-US" xlink:label="lab_ibm_EuropeanStockIndexFundMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">European Stock Index Fund [Member]</link:label>
    <link:label id="lab_ibm_EuropeanStockIndexFundMember_documentation_en-US" xlink:label="lab_ibm_EuropeanStockIndexFundMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">European Stock Index Fund, Managed by State Street Global Advisors</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EuropeanStockIndexFundMember" xlink:href="ibm-20260626.xsd#ibm_EuropeanStockIndexFundMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EuropeanStockIndexFundMember" xlink:to="lab_ibm_EuropeanStockIndexFundMember" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPLoansOrFixedIncomeObligationsOriginalAmount_019e471b-ba85-712c-99e3-ea2fdbd9daf1_terseLabel_en-US" xlink:label="lab_ibm_EBPLoansOrFixedIncomeObligationsOriginalAmount" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Loans or Fixed Income Obligations, Original Issued Amount</link:label>
    <link:label id="lab_ibm_EBPLoansOrFixedIncomeObligationsOriginalAmount_label_en-US" xlink:label="lab_ibm_EBPLoansOrFixedIncomeObligationsOriginalAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Loans or Fixed Income Obligations,Original Amount</link:label>
    <link:label id="lab_ibm_EBPLoansOrFixedIncomeObligationsOriginalAmount_documentation_en-US" xlink:label="lab_ibm_EBPLoansOrFixedIncomeObligationsOriginalAmount" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Loans or Fixed Income Obligations,Original Amount</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPLoansOrFixedIncomeObligationsOriginalAmount" xlink:href="ibm-20260626.xsd#ibm_EBPLoansOrFixedIncomeObligationsOriginalAmount"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPLoansOrFixedIncomeObligationsOriginalAmount" xlink:to="lab_ibm_EBPLoansOrFixedIncomeObligationsOriginalAmount" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_InterestIncomeFund5744Member_019e1d57-bd10-7b31-9e16-a989b4f69a43_terseLabel_en-US" xlink:label="lab_ibm_InterestIncomeFund5744Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5744</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5744Member_label_en-US" xlink:label="lab_ibm_InterestIncomeFund5744Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5744 [Member]</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5744Member_documentation_en-US" xlink:label="lab_ibm_InterestIncomeFund5744Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5744</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5744Member" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5744Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_InterestIncomeFund5744Member" xlink:to="lab_ibm_InterestIncomeFund5744Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_MutualFundsClassifiedAsOtherMember_019e1d57-bd0f-789a-9c95-f409a4a53746_terseLabel_en-US" xlink:label="lab_ibm_MutualFundsClassifiedAsOtherMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Mutual Funds Classified as Other</link:label>
    <link:label id="lab_ibm_MutualFundsClassifiedAsOtherMember_label_en-US" xlink:label="lab_ibm_MutualFundsClassifiedAsOtherMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Mutual Funds Classified as Other [Member]</link:label>
    <link:label id="lab_ibm_MutualFundsClassifiedAsOtherMember_documentation_en-US" xlink:label="lab_ibm_MutualFundsClassifiedAsOtherMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Mutual Funds Classified as Other</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_MutualFundsClassifiedAsOtherMember" xlink:href="ibm-20260626.xsd#ibm_MutualFundsClassifiedAsOtherMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_MutualFundsClassifiedAsOtherMember" xlink:to="lab_ibm_MutualFundsClassifiedAsOtherMember" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_InterestIncomeFund5796Member_019e1d57-bd0f-72b0-9479-3776fd989e2e_terseLabel_en-US" xlink:label="lab_ibm_InterestIncomeFund5796Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5796</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5796Member_label_en-US" xlink:label="lab_ibm_InterestIncomeFund5796Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5796 [Member]</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5796Member_documentation_en-US" xlink:label="lab_ibm_InterestIncomeFund5796Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5796</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5796Member" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5796Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_InterestIncomeFund5796Member" xlink:to="lab_ibm_InterestIncomeFund5796Member" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionPendingCorrectionInVfcp_019e6ada-b99d-7140-adcb-6852c2eb999b_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionPendingCorrectionInVfcp" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Delinquent Participant Contribution, Pending Correction in VFCP</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionPendingCorrectionInVfcp_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionPendingCorrectionInVfcp" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Delinquent Participant Contribution, Pending Correction in VFCP</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionPendingCorrectionInVfcp" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionPendingCorrectionInVfcp"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionPendingCorrectionInVfcp" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionPendingCorrectionInVfcp" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500NetAssetAvailableForBenefitContractValueToCurrentValueAdjustment_019e1d57-bd10-7eb6-97c3-0c57a4e2a15a_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500NetAssetAvailableForBenefitContractValueToCurrentValueAdjustment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Reconciliation to Form 5500, Net Asset Available for Benefit, Contract Value to Current Value Adjustment</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500NetAssetAvailableForBenefitContractValueToCurrentValueAdjustment_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500NetAssetAvailableForBenefitContractValueToCurrentValueAdjustment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Reconciliation to Form 5500, Net Asset Available for Benefit, Contract Value to Current Value Adjustment</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500NetAssetAvailableForBenefitContractValueToCurrentValueAdjustment" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500NetAssetAvailableForBenefitContractValueToCurrentValueAdjustment"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500NetAssetAvailableForBenefitContractValueToCurrentValueAdjustment" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500NetAssetAvailableForBenefitContractValueToCurrentValueAdjustment" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Asset Held for Investment [Abstract]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable_019e1d57-bd10-7e61-bc99-ac12cdcc215a_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Accounting Policy [Table]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Accounting Policy [Table]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPMaximumAmountOfPenaltyFreeEarlyWithdrawalDueToFederallyDeclaredDisaster_019e2416-f1ca-75f3-b598-b269e81b40f3_terseLabel_en-US" xlink:label="lab_ibm_EBPMaximumAmountOfPenaltyFreeEarlyWithdrawalDueToFederallyDeclaredDisaster" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Maximum Penalty Free Withdrawal Per IRS Rules Due to Federally Declared Disaster</link:label>
    <link:label id="lab_ibm_EBPMaximumAmountOfPenaltyFreeEarlyWithdrawalDueToFederallyDeclaredDisaster_label_en-US" xlink:label="lab_ibm_EBPMaximumAmountOfPenaltyFreeEarlyWithdrawalDueToFederallyDeclaredDisaster" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Maximum Amount of Penalty Free Early Withdrawal Due to Federally Declared Disaster</link:label>
    <link:label id="lab_ibm_EBPMaximumAmountOfPenaltyFreeEarlyWithdrawalDueToFederallyDeclaredDisaster_documentation_en-US" xlink:label="lab_ibm_EBPMaximumAmountOfPenaltyFreeEarlyWithdrawalDueToFederallyDeclaredDisaster" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Maximum Amount Allowed by IRS Regulations of Penalty Free Early Withdrawal for Eligible Participants Impacted by Federally Declared Disaster Impacting Primary Residence</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPMaximumAmountOfPenaltyFreeEarlyWithdrawalDueToFederallyDeclaredDisaster" xlink:href="ibm-20260626.xsd#ibm_EBPMaximumAmountOfPenaltyFreeEarlyWithdrawalDueToFederallyDeclaredDisaster"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPMaximumAmountOfPenaltyFreeEarlyWithdrawalDueToFederallyDeclaredDisaster" xlink:to="lab_ibm_EBPMaximumAmountOfPenaltyFreeEarlyWithdrawalDueToFederallyDeclaredDisaster" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EmployeeBenefitPlanScheduleLoansAndFixedIncomeObligationsInDefaultAbstract_label_en-US" xlink:label="lab_ibm_EmployeeBenefitPlanScheduleLoansAndFixedIncomeObligationsInDefaultAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Employee Benefit Plan, Schedule, Loans and Fixed Income Obligations in Default [Abstract]</link:label>
    <link:label id="lab_ibm_EmployeeBenefitPlanScheduleLoansAndFixedIncomeObligationsInDefaultAbstract_documentation_en-US" xlink:label="lab_ibm_EmployeeBenefitPlanScheduleLoansAndFixedIncomeObligationsInDefaultAbstract" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Employee Benefit Plan, Schedule, Loans and Fixed Income Obligations in Default [Abstract]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EmployeeBenefitPlanScheduleLoansAndFixedIncomeObligationsInDefaultAbstract" xlink:href="ibm-20260626.xsd#ibm_EmployeeBenefitPlanScheduleLoansAndFixedIncomeObligationsInDefaultAbstract"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EmployeeBenefitPlanScheduleLoansAndFixedIncomeObligationsInDefaultAbstract" xlink:to="lab_ibm_EmployeeBenefitPlanScheduleLoansAndFixedIncomeObligationsInDefaultAbstract" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease_019e2841-cca5-778a-840f-48b8e2cf80a2_totalLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Net increase in net assets during the year</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Change in Net Asset Available for Benefit, Increase</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_InterestIncomeFund5743Member_019e1d57-bd0f-7027-b5e1-85390425a11a_terseLabel_en-US" xlink:label="lab_ibm_InterestIncomeFund5743Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5743</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5743Member_label_en-US" xlink:label="lab_ibm_InterestIncomeFund5743Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5743 [Member]</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5743Member_documentation_en-US" xlink:label="lab_ibm_InterestIncomeFund5743Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5743</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5743Member" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5743Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_InterestIncomeFund5743Member" xlink:to="lab_ibm_InterestIncomeFund5743Member" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionTable_019e6592-c193-7e7c-a3e2-107103fe255b_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Reportable Transaction [Table]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionTable_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Reportable Transaction [Table]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionTable" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionTable"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionTable" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionTable" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_TotalBondMarketFundManagedByRWBairdCompanyMember_019e1d57-bd10-7329-ad94-72e3bdb875ea_terseLabel_en-US" xlink:label="lab_ibm_TotalBondMarketFundManagedByRWBairdCompanyMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Total Bond Market Fund</link:label>
    <link:label id="lab_ibm_TotalBondMarketFundManagedByRWBairdCompanyMember_label_en-US" xlink:label="lab_ibm_TotalBondMarketFundManagedByRWBairdCompanyMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Total Bond Market Fund, Managed by RW Baird &amp; Company [Member]</link:label>
    <link:label id="lab_ibm_TotalBondMarketFundManagedByRWBairdCompanyMember_documentation_en-US" xlink:label="lab_ibm_TotalBondMarketFundManagedByRWBairdCompanyMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Total Bond Market Fund, Managed by RW Baird &amp; Company</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalBondMarketFundManagedByRWBairdCompanyMember" xlink:href="ibm-20260626.xsd#ibm_TotalBondMarketFundManagedByRWBairdCompanyMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_TotalBondMarketFundManagedByRWBairdCompanyMember" xlink:to="lab_ibm_TotalBondMarketFundManagedByRWBairdCompanyMember" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_DocumentDomain_019e1d57-bd0f-7b0e-be2c-c2ac444174a2_terseLabel_en-US" xlink:label="lab_dei_DocumentDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Document [Domain]</link:label>
    <link:label id="lab_dei_DocumentDomain_label_en-US" xlink:label="lab_dei_DocumentDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Document [Domain]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentDomain" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentDomain"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentDomain" xlink:to="lab_dei_DocumentDomain" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_RealEstateInvestmentTrustFundMember_019e1d57-bd0f-7139-845d-4b3ea0c379b1_terseLabel_en-US" xlink:label="lab_ibm_RealEstateInvestmentTrustFundMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Real Estate Investment Trust Fund</link:label>
    <link:label id="lab_ibm_RealEstateInvestmentTrustFundMember_label_en-US" xlink:label="lab_ibm_RealEstateInvestmentTrustFundMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Real Estate Investment Trust Fund [Member]</link:label>
    <link:label id="lab_ibm_RealEstateInvestmentTrustFundMember_documentation_en-US" xlink:label="lab_ibm_RealEstateInvestmentTrustFundMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Real Estate Investment Trust Fund, Managed by State Street Global Advisors</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_RealEstateInvestmentTrustFundMember" xlink:href="ibm-20260626.xsd#ibm_RealEstateInvestmentTrustFundMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_RealEstateInvestmentTrustFundMember" xlink:to="lab_ibm_RealEstateInvestmentTrustFundMember" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPAutomaticEmployerContributionOfEmployeeEligibleCompensationToRetirementBenefitAccount_019e2951-0148-707f-a9b4-007b63b5533d_terseLabel_en-US" xlink:label="lab_ibm_EBPAutomaticEmployerContributionOfEmployeeEligibleCompensationToRetirementBenefitAccount" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Automatic Employer Contribution of Employee Eligible Compensation to Retirement Benefit Account</link:label>
    <link:label id="lab_ibm_EBPAutomaticEmployerContributionOfEmployeeEligibleCompensationToRetirementBenefitAccount_label_en-US" xlink:label="lab_ibm_EBPAutomaticEmployerContributionOfEmployeeEligibleCompensationToRetirementBenefitAccount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Automatic Employer Contribution of Employee Eligible Compensation to Retirement Benefit Account</link:label>
    <link:label id="lab_ibm_EBPAutomaticEmployerContributionOfEmployeeEligibleCompensationToRetirementBenefitAccount_documentation_en-US" xlink:label="lab_ibm_EBPAutomaticEmployerContributionOfEmployeeEligibleCompensationToRetirementBenefitAccount" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Automatic Employer Contribution of Employee Eligible Compensation to Retirement Benefit Account</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPAutomaticEmployerContributionOfEmployeeEligibleCompensationToRetirementBenefitAccount" xlink:href="ibm-20260626.xsd#ibm_EBPAutomaticEmployerContributionOfEmployeeEligibleCompensationToRetirementBenefitAccount"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPAutomaticEmployerContributionOfEmployeeEligibleCompensationToRetirementBenefitAccount" xlink:to="lab_ibm_EBPAutomaticEmployerContributionOfEmployeeEligibleCompensationToRetirementBenefitAccount" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_DocumentInformationLineItems_019e1d57-bd10-73f2-b3bd-11a1e1a4da67_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/2026/dei-2026.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_EBPLoansOrFixedIncomeObligationsInterestAmountOverdue_019e473a-1215-76d7-97b1-5daa342256ec_terseLabel_en-US" xlink:label="lab_ibm_EBPLoansOrFixedIncomeObligationsInterestAmountOverdue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Loans or Fixed Income Obligations, Amount of Interest Overdue</link:label>
    <link:label id="lab_ibm_EBPLoansOrFixedIncomeObligationsInterestAmountOverdue_label_en-US" xlink:label="lab_ibm_EBPLoansOrFixedIncomeObligationsInterestAmountOverdue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Loans or Fixed Income Obligations, Interest Amount Overdue</link:label>
    <link:label id="lab_ibm_EBPLoansOrFixedIncomeObligationsInterestAmountOverdue_documentation_en-US" xlink:label="lab_ibm_EBPLoansOrFixedIncomeObligationsInterestAmountOverdue" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Loans or Fixed Income Obligations, Interest Amount Overdue</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPLoansOrFixedIncomeObligationsInterestAmountOverdue" xlink:href="ibm-20260626.xsd#ibm_EBPLoansOrFixedIncomeObligationsInterestAmountOverdue"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPLoansOrFixedIncomeObligationsInterestAmountOverdue" xlink:to="lab_ibm_EBPLoansOrFixedIncomeObligationsInterestAmountOverdue" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPParticipantLoansIncrementalAmountInWhichLoansAreGranted_019e243d-315b-7aaa-bef1-1b7cb3648ed5_terseLabel_en-US" xlink:label="lab_ibm_EBPParticipantLoansIncrementalAmountInWhichLoansAreGranted" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Participant Loans Incremental Amount in Which Loans Are Granted</link:label>
    <link:label id="lab_ibm_EBPParticipantLoansIncrementalAmountInWhichLoansAreGranted_label_en-US" xlink:label="lab_ibm_EBPParticipantLoansIncrementalAmountInWhichLoansAreGranted" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Participant Loans Incremental Amount in Which Loans Are Granted</link:label>
    <link:label id="lab_ibm_EBPParticipantLoansIncrementalAmountInWhichLoansAreGranted_documentation_en-US" xlink:label="lab_ibm_EBPParticipantLoansIncrementalAmountInWhichLoansAreGranted" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Participant Loans Incremental Amount in Which Loans Are Granted</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantLoansIncrementalAmountInWhichLoansAreGranted" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantLoansIncrementalAmountInWhichLoansAreGranted"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPParticipantLoansIncrementalAmountInWhichLoansAreGranted" xlink:to="lab_ibm_EBPParticipantLoansIncrementalAmountInWhichLoansAreGranted" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_FairValueInputsLevel2Member_019e1d57-bd0f-766f-810e-abbab24d0dcb_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueInputsLevel2Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair Value, Inputs, Level 2</link:label>
    <link:label id="lab_us-gaap_FairValueInputsLevel2Member_label_en-US" xlink:label="lab_us-gaap_FairValueInputsLevel2Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Fair Value, Inputs, Level 2 [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel2Member" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueInputsLevel2Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueInputsLevel2Member" xlink:to="lab_us-gaap_FairValueInputsLevel2Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPAmountOfOutstandingLoansBackedByCashCollateralIssuedUnderThePlansSecuritiesLendingProgram_019e607c-c18e-7711-b272-77de58f262c3_terseLabel_en-US" xlink:label="lab_ibm_EBPAmountOfOutstandingLoansBackedByCashCollateralIssuedUnderThePlansSecuritiesLendingProgram" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Amount of Outstanding Loans, Backed by Cash Collateral, Issued Under the Plan's Securities Lending Program</link:label>
    <link:label id="lab_ibm_EBPAmountOfOutstandingLoansBackedByCashCollateralIssuedUnderThePlansSecuritiesLendingProgram_label_en-US" xlink:label="lab_ibm_EBPAmountOfOutstandingLoansBackedByCashCollateralIssuedUnderThePlansSecuritiesLendingProgram" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Amount of Outstanding Loans, Backed by Cash Collateral, Issued Under the Plan's Securities Lending Program</link:label>
    <link:label id="lab_ibm_EBPAmountOfOutstandingLoansBackedByCashCollateralIssuedUnderThePlansSecuritiesLendingProgram_documentation_en-US" xlink:label="lab_ibm_EBPAmountOfOutstandingLoansBackedByCashCollateralIssuedUnderThePlansSecuritiesLendingProgram" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Amount of Outstanding Loans, Backed by Cash Collateral, Issued Under the Plan's Securities Lending Program</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPAmountOfOutstandingLoansBackedByCashCollateralIssuedUnderThePlansSecuritiesLendingProgram" xlink:href="ibm-20260626.xsd#ibm_EBPAmountOfOutstandingLoansBackedByCashCollateralIssuedUnderThePlansSecuritiesLendingProgram"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPAmountOfOutstandingLoansBackedByCashCollateralIssuedUnderThePlansSecuritiesLendingProgram" xlink:to="lab_ibm_EBPAmountOfOutstandingLoansBackedByCashCollateralIssuedUnderThePlansSecuritiesLendingProgram" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_EquitySecuritiesMember_019e1d57-bd0f-76d6-881a-65239f03a4b7_terseLabel_en-US" xlink:label="lab_us-gaap_EquitySecuritiesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Equity Securities</link:label>
    <link:label id="lab_us-gaap_EquitySecuritiesMember_label_en-US" xlink:label="lab_us-gaap_EquitySecuritiesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Equity Securities [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquitySecuritiesMember" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_EquitySecuritiesMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EquitySecuritiesMember" xlink:to="lab_us-gaap_EquitySecuritiesMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_CorporateBondSecuritiesMember_019e1d57-bd0f-7a3a-aa27-7de682898f0e_terseLabel_en-US" xlink:label="lab_us-gaap_CorporateBondSecuritiesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Corporate bonds</link:label>
    <link:label id="lab_us-gaap_CorporateBondSecuritiesMember_label_en-US" xlink:label="lab_us-gaap_CorporateBondSecuritiesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Corporate Bond Securities [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CorporateBondSecuritiesMember" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CorporateBondSecuritiesMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CorporateBondSecuritiesMember" xlink:to="lab_us-gaap_CorporateBondSecuritiesMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractLineItems_019e1d57-bd10-7100-9b02-523579de85ac_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Fully Benefit-Responsive Investment Contract [Line Items]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractLineItems_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Fully Benefit-Responsive Investment Contract [Line Items]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractLineItems"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractLineItems" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractLineItems" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock_019e1d57-bc62-77d6-b179-336c85abc9e0_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Related Party and Party-in-Interest Transactions</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Related Party and Party-in-Interest Transactions [Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Related Party and Party-in-Interest Transactions [Abstract]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanReceivable_019e2846-e3e1-755f-b30b-3e208abda48b_totalLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanReceivable" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Total receivables</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanReceivable_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanReceivable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Receivable</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReceivable"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReceivable" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanReceivable" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPLoansOrFixedIncomeObligationsPrincipalAmountOverdue_019e4736-60d9-74be-82b2-b69c6b2179cf_terseLabel_en-US" xlink:label="lab_ibm_EBPLoansOrFixedIncomeObligationsPrincipalAmountOverdue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Loans or Fixed Income Obligations, Amount of Loan Principal Overdue</link:label>
    <link:label id="lab_ibm_EBPLoansOrFixedIncomeObligationsPrincipalAmountOverdue_label_en-US" xlink:label="lab_ibm_EBPLoansOrFixedIncomeObligationsPrincipalAmountOverdue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Loans or Fixed Income Obligations, Principal Amount Overdue</link:label>
    <link:label id="lab_ibm_EBPLoansOrFixedIncomeObligationsPrincipalAmountOverdue_documentation_en-US" xlink:label="lab_ibm_EBPLoansOrFixedIncomeObligationsPrincipalAmountOverdue" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Loans or Fixed Income Obligations, Principal Amount Overdue</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPLoansOrFixedIncomeObligationsPrincipalAmountOverdue" xlink:href="ibm-20260626.xsd#ibm_EBPLoansOrFixedIncomeObligationsPrincipalAmountOverdue"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPLoansOrFixedIncomeObligationsPrincipalAmountOverdue" xlink:to="lab_ibm_EBPLoansOrFixedIncomeObligationsPrincipalAmountOverdue" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant_019e1d57-bd0f-766a-9430-3764f89df87f_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Distributions to participants</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Change in Net Asset Available for Benefit, Decrease from Payment to Participant</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_LehmanBrothersHoldingsInc.LoanIssued12212007Maturity12282017Member_019e472d-0522-7572-b2d0-d7e05b8adf28_terseLabel_en-US" xlink:label="lab_ibm_LehmanBrothersHoldingsInc.LoanIssued12212007Maturity12282017Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Lehman Brothers Holdings, Inc. Loan Issued 12/21/2007</link:label>
    <link:label id="lab_ibm_LehmanBrothersHoldingsInc.LoanIssued12212007Maturity12282017Member_label_en-US" xlink:label="lab_ibm_LehmanBrothersHoldingsInc.LoanIssued12212007Maturity12282017Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Lehman Brothers Holdings, Inc., Loan Issued 12/21/2007, Maturity 12/28/2017 [Member]</link:label>
    <link:label id="lab_ibm_LehmanBrothersHoldingsInc.LoanIssued12212007Maturity12282017Member_documentation_en-US" xlink:label="lab_ibm_LehmanBrothersHoldingsInc.LoanIssued12212007Maturity12282017Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Lehman Brothers Holdings, Inc., Loan Issued 12/21/2007, Maturity 12/28/2017</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_LehmanBrothersHoldingsInc.LoanIssued12212007Maturity12282017Member" xlink:href="ibm-20260626.xsd#ibm_LehmanBrothersHoldingsInc.LoanIssued12212007Maturity12282017Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_LehmanBrothersHoldingsInc.LoanIssued12212007Maturity12282017Member" xlink:to="lab_ibm_LehmanBrothersHoldingsInc.LoanIssued12212007Maturity12282017Member" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitAbstract_019e1d57-bd0f-7a5c-9a9f-db8b227853b6_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Statement of Net Asset Available for Benefit [Abstract]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitAbstract_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Statement of Net Asset Available for Benefit [Abstract]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitAbstract"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitAbstract" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitAbstract" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPInvestmentTotalFairValueExcludingAssetsValuedUsingNAVPracticalExpedient_019e1d57-bd10-7d8b-8e67-ef19b850caf0_terseLabel_en-US" xlink:label="lab_ibm_EBPInvestmentTotalFairValueExcludingAssetsValuedUsingNAVPracticalExpedient" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Total Fair Value Excluding Assets Valued Using NAV Practical Expedient</link:label>
    <link:label id="lab_ibm_EBPInvestmentTotalFairValueExcludingAssetsValuedUsingNAVPracticalExpedient_label_en-US" xlink:label="lab_ibm_EBPInvestmentTotalFairValueExcludingAssetsValuedUsingNAVPracticalExpedient" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Investment, Total Fair Value Excluding Assets Valued Using NAV Practical Expedient</link:label>
    <link:label id="lab_ibm_EBPInvestmentTotalFairValueExcludingAssetsValuedUsingNAVPracticalExpedient_documentation_en-US" xlink:label="lab_ibm_EBPInvestmentTotalFairValueExcludingAssetsValuedUsingNAVPracticalExpedient" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Fair value of investment held by employee stock purchase, saving, or similar plan (employee benefit plan (EBP)). Includes, but not limited to, derivatives. Excludes investment measured at net asset value per share as practical expedient, including, but not limited to, commingled funds that may include 103-12 investments, common collective trusts, and pooled separate accounts.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPInvestmentTotalFairValueExcludingAssetsValuedUsingNAVPracticalExpedient" xlink:href="ibm-20260626.xsd#ibm_EBPInvestmentTotalFairValueExcludingAssetsValuedUsingNAVPracticalExpedient"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPInvestmentTotalFairValueExcludingAssetsValuedUsingNAVPracticalExpedient" xlink:to="lab_ibm_EBPInvestmentTotalFairValueExcludingAssetsValuedUsingNAVPracticalExpedient" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems_019e1d57-bd10-7f1e-9041-10e6258da8df_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Accounting Policy [Line Items]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Accounting Policy [Line Items]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionTotalIncome_019e1d57-bd0f-7f32-9205-002a6695d6bf_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionTotalIncome" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Form 5500 Caption, Total Income</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionTotalIncome_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionTotalIncome" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Form 5500 Caption, Total Income</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionTotalIncome" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionTotalIncome"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionTotalIncome" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionTotalIncome" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_InterestIncomeFundTotalCurrentValueMember_019e1d57-bd0f-76f4-898c-a7038f6dfeba_terseLabel_en-US" xlink:label="lab_ibm_InterestIncomeFundTotalCurrentValueMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest Income Fund Total (16 Funds)</link:label>
    <link:label id="lab_ibm_InterestIncomeFundTotalCurrentValueMember_label_en-US" xlink:label="lab_ibm_InterestIncomeFundTotalCurrentValueMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Income Fund Total Current Value [Member]</link:label>
    <link:label id="lab_ibm_InterestIncomeFundTotalCurrentValueMember_documentation_en-US" xlink:label="lab_ibm_InterestIncomeFundTotalCurrentValueMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Interest Income Fund Total Current Value</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFundTotalCurrentValueMember" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFundTotalCurrentValueMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_InterestIncomeFundTotalCurrentValueMember" xlink:to="lab_ibm_InterestIncomeFundTotalCurrentValueMember" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_TotalBondMarketFundManagedByNeubergerBermanMember_019e1d57-bd0f-7e1c-9269-172d144eba1b_terseLabel_en-US" xlink:label="lab_ibm_TotalBondMarketFundManagedByNeubergerBermanMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Total Bond Market Fund, Managed by Neuberger Berman</link:label>
    <link:label id="lab_ibm_TotalBondMarketFundManagedByNeubergerBermanMember_label_en-US" xlink:label="lab_ibm_TotalBondMarketFundManagedByNeubergerBermanMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Total Bond Market Fund, Managed by Neuberger Berman [Member]</link:label>
    <link:label id="lab_ibm_TotalBondMarketFundManagedByNeubergerBermanMember_documentation_en-US" xlink:label="lab_ibm_TotalBondMarketFundManagedByNeubergerBermanMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Total Bond Market Fund, Managed by Neuberger Berman</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalBondMarketFundManagedByNeubergerBermanMember" xlink:href="ibm-20260626.xsd#ibm_TotalBondMarketFundManagedByNeubergerBermanMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_TotalBondMarketFundManagedByNeubergerBermanMember" xlink:to="lab_ibm_TotalBondMarketFundManagedByNeubergerBermanMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table_019e1d57-bd10-7c9b-8bff-f22da50f71f7_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Reconciliation of Financial Statement to Form 5500 [Table]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Reconciliation of Financial Statement to Form 5500 [Table]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Table" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_InterestIncomeFund5728Member_019e1d57-bd10-73d4-98c6-557f35b77093_terseLabel_en-US" xlink:label="lab_ibm_InterestIncomeFund5728Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5728</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5728Member_label_en-US" xlink:label="lab_ibm_InterestIncomeFund5728Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5728 [Member]</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5728Member_documentation_en-US" xlink:label="lab_ibm_InterestIncomeFund5728Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5728</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5728Member" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5728Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_InterestIncomeFund5728Member" xlink:to="lab_ibm_InterestIncomeFund5728Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_InternationalRealEstateIndexFundMember_019e1d57-bd0f-7dea-b7a1-90020620e421_terseLabel_en-US" xlink:label="lab_ibm_InternationalRealEstateIndexFundMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">International Real Estate Index Fund</link:label>
    <link:label id="lab_ibm_InternationalRealEstateIndexFundMember_label_en-US" xlink:label="lab_ibm_InternationalRealEstateIndexFundMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">International Real Estate Index Fund [Member]</link:label>
    <link:label id="lab_ibm_InternationalRealEstateIndexFundMember_documentation_en-US" xlink:label="lab_ibm_InternationalRealEstateIndexFundMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">International Real Estate Index Fund, Managed by State Street Global Advisors</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InternationalRealEstateIndexFundMember" xlink:href="ibm-20260626.xsd#ibm_InternationalRealEstateIndexFundMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_InternationalRealEstateIndexFundMember" xlink:to="lab_ibm_InternationalRealEstateIndexFundMember" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_InflationProtectedBondFundMember_019e1d57-bd0f-72e3-a3da-fed8ab549555_terseLabel_en-US" xlink:label="lab_ibm_InflationProtectedBondFundMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Inflation Protected Bond Fund</link:label>
    <link:label id="lab_ibm_InflationProtectedBondFundMember_label_en-US" xlink:label="lab_ibm_InflationProtectedBondFundMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Inflation Protected Bond Fund [Member]</link:label>
    <link:label id="lab_ibm_InflationProtectedBondFundMember_documentation_en-US" xlink:label="lab_ibm_InflationProtectedBondFundMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Inflation Protected Bond Fund, Managed by State Street Global Advisors</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InflationProtectedBondFundMember" xlink:href="ibm-20260626.xsd#ibm_InflationProtectedBondFundMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_InflationProtectedBondFundMember" xlink:to="lab_ibm_InflationProtectedBondFundMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_FairValueInputsLevel12And3Member_019e1d57-bd10-75bc-a2c0-c0a706dd155b_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueInputsLevel12And3Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair Value, Inputs, Level 1, Level 2, and Level 3</link:label>
    <link:label id="lab_us-gaap_FairValueInputsLevel12And3Member_label_en-US" xlink:label="lab_us-gaap_FairValueInputsLevel12And3Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Fair Value, Inputs, Level 1, Level 2, and Level 3 [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel12And3Member" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueInputsLevel12And3Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueInputsLevel12And3Member" xlink:to="lab_us-gaap_FairValueInputsLevel12And3Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_DocumentType_019e1d57-bd0f-7e55-ac7d-8c3dc46e353d_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/2026/dei-2026.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_us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate_019e2457-f0da-7455-9458-5abe39ded0a1_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Asset Held for Investment, Participant Loan, Interest Rate</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Asset Held for Investment, Participant Loan, Interest Rate</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Abstract_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Abstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Reconciliation of Financial Statement to Form 5500 [Abstract]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Abstract" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Abstract"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Abstract" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500Abstract" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_InterestIncomeFund5740Member_019e1d57-bd10-7257-85e5-c249a7fd5b9b_terseLabel_en-US" xlink:label="lab_ibm_InterestIncomeFund5740Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5740</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5740Member_label_en-US" xlink:label="lab_ibm_InterestIncomeFund5740Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5740 [Member]</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5740Member_documentation_en-US" xlink:label="lab_ibm_InterestIncomeFund5740Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5740</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5740Member" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5740Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_InterestIncomeFund5740Member" xlink:to="lab_ibm_InterestIncomeFund5740Member" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_CashAndCashEquivalentsMember_019e1d57-bd0f-7768-a600-f4cb2e0165ae_terseLabel_en-US" xlink:label="lab_us-gaap_CashAndCashEquivalentsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash and Cash Equivalents</link:label>
    <link:label id="lab_us-gaap_CashAndCashEquivalentsMember_label_en-US" xlink:label="lab_us-gaap_CashAndCashEquivalentsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cash and Cash Equivalents [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashAndCashEquivalentsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CashAndCashEquivalentsMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CashAndCashEquivalentsMember" xlink:to="lab_us-gaap_CashAndCashEquivalentsMember" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_LehmanBrothersHoldingsInc.LoanIssued5172007Maturity11302056Member_019e471f-36d4-7378-a094-99b6c007c59b_terseLabel_en-US" xlink:label="lab_ibm_LehmanBrothersHoldingsInc.LoanIssued5172007Maturity11302056Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Lehman Brothers Holdings, Inc. Issued 5/17/2007</link:label>
    <link:label id="lab_ibm_LehmanBrothersHoldingsInc.LoanIssued5172007Maturity11302056Member_label_en-US" xlink:label="lab_ibm_LehmanBrothersHoldingsInc.LoanIssued5172007Maturity11302056Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Lehman Brothers Holdings, Inc., Loan Issued 5/17/2007, Maturity 11/30/2056 [Member]</link:label>
    <link:label id="lab_ibm_LehmanBrothersHoldingsInc.LoanIssued5172007Maturity11302056Member_documentation_en-US" xlink:label="lab_ibm_LehmanBrothersHoldingsInc.LoanIssued5172007Maturity11302056Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Lehman Brothers Holdings, Inc., Loan Issued 5/17/2007, Maturity 11/30/2056</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_LehmanBrothersHoldingsInc.LoanIssued5172007Maturity11302056Member" xlink:href="ibm-20260626.xsd#ibm_LehmanBrothersHoldingsInc.LoanIssued5172007Maturity11302056Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_LehmanBrothersHoldingsInc.LoanIssued5172007Maturity11302056Member" xlink:to="lab_ibm_LehmanBrothersHoldingsInc.LoanIssued5172007Maturity11302056Member" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant_019e1d57-bd10-7c05-ae9d-a446f1a085b6_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Note Receivable from Participant</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Note Receivable from Participant</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPAssetsHeldForInvestmentParticipantLoansTerm_019ead20-a518-7a06-9258-014a08cf34ad_terseLabel_en-US" xlink:label="lab_ibm_EBPAssetsHeldForInvestmentParticipantLoansTerm" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Assets Held for Investment, Participant Loans, Term</link:label>
    <link:label id="lab_ibm_EBPAssetsHeldForInvestmentParticipantLoansTerm_label_en-US" xlink:label="lab_ibm_EBPAssetsHeldForInvestmentParticipantLoansTerm" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Assets Held for Investment, Participant Loans, Term</link:label>
    <link:label id="lab_ibm_EBPAssetsHeldForInvestmentParticipantLoansTerm_documentation_en-US" xlink:label="lab_ibm_EBPAssetsHeldForInvestmentParticipantLoansTerm" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Assets Held for Investment, Participant Loans, Term</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPAssetsHeldForInvestmentParticipantLoansTerm" xlink:href="ibm-20260626.xsd#ibm_EBPAssetsHeldForInvestmentParticipantLoansTerm"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPAssetsHeldForInvestmentParticipantLoansTerm" xlink:to="lab_ibm_EBPAssetsHeldForInvestmentParticipantLoansTerm" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityRegistrantName_019e1d57-bd0f-7082-9bd7-e3d90c97e442_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/2026/dei-2026.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_EBP001Member_019e1d57-bd10-735b-9d16-7e958fc21342_terseLabel_en-US" xlink:label="lab_ibm_EBP001Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP 001</link:label>
    <link:label id="lab_ibm_EBP001Member_label_en-US" xlink:label="lab_ibm_EBP001Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP 001 [Member]</link:label>
    <link:label id="lab_ibm_EBP001Member_documentation_en-US" xlink:label="lab_ibm_EBP001Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP 001</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBP001Member" xlink:href="ibm-20260626.xsd#ibm_EBP001Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBP001Member" xlink:to="lab_ibm_EBP001Member" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable_019e6ace-3505-7c71-9033-92886fdec39c_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Delinquent Participant Contribution [Table]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Delinquent Participant Contribution [Table]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPMinimumEmploymentPeriodForEligibilityForEmployerContributionToRetirementBenefitAccount_019e2953-f057-7c51-8c1f-d8b73d280021_terseLabel_en-US" xlink:label="lab_ibm_EBPMinimumEmploymentPeriodForEligibilityForEmployerContributionToRetirementBenefitAccount" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Minimum Employment Period for Eligibility For Employer Contribution to Retirement Benefit Account</link:label>
    <link:label id="lab_ibm_EBPMinimumEmploymentPeriodForEligibilityForEmployerContributionToRetirementBenefitAccount_label_en-US" xlink:label="lab_ibm_EBPMinimumEmploymentPeriodForEligibilityForEmployerContributionToRetirementBenefitAccount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Minimum Employment Period for Eligibility For Employer Contribution to Retirement Benefit Account</link:label>
    <link:label id="lab_ibm_EBPMinimumEmploymentPeriodForEligibilityForEmployerContributionToRetirementBenefitAccount_documentation_en-US" xlink:label="lab_ibm_EBPMinimumEmploymentPeriodForEligibilityForEmployerContributionToRetirementBenefitAccount" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Minimum Employment Period for Eligibility For Employer Contribution to Retirement Benefit Account</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPMinimumEmploymentPeriodForEligibilityForEmployerContributionToRetirementBenefitAccount" xlink:href="ibm-20260626.xsd#ibm_EBPMinimumEmploymentPeriodForEligibilityForEmployerContributionToRetirementBenefitAccount"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPMinimumEmploymentPeriodForEligibilityForEmployerContributionToRetirementBenefitAccount" xlink:to="lab_ibm_EBPMinimumEmploymentPeriodForEligibilityForEmployerContributionToRetirementBenefitAccount" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustPurchasePrice_019e1d57-bd10-759d-9d4e-3566e0c98772_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustPurchasePrice" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Investment Acquired, Excluding Plan Interest in Master Trust, Purchase Price</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustPurchasePrice_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustPurchasePrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Investment Acquired, Excluding Plan Interest in Master Trust, Purchase Price</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustPurchasePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustPurchasePrice"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustPurchasePrice" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustPurchasePrice" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPMaximumNumberOfParticipantLoansOutstandingSimultaneously_019e2444-2a67-77da-ad43-5281fa9b8afd_terseLabel_en-US" xlink:label="lab_ibm_EBPMaximumNumberOfParticipantLoansOutstandingSimultaneously" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Maximum Number of Participant Loans Outstanding Simultaneously</link:label>
    <link:label id="lab_ibm_EBPMaximumNumberOfParticipantLoansOutstandingSimultaneously_label_en-US" xlink:label="lab_ibm_EBPMaximumNumberOfParticipantLoansOutstandingSimultaneously" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Maximum Number of Participant Loans Outstanding Simultaneously</link:label>
    <link:label id="lab_ibm_EBPMaximumNumberOfParticipantLoansOutstandingSimultaneously_documentation_en-US" xlink:label="lab_ibm_EBPMaximumNumberOfParticipantLoansOutstandingSimultaneously" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Maximum Number of Participant Loans Outstanding Simultaneously</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPMaximumNumberOfParticipantLoansOutstandingSimultaneously" xlink:href="ibm-20260626.xsd#ibm_EBPMaximumNumberOfParticipantLoansOutstandingSimultaneously"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPMaximumNumberOfParticipantLoansOutstandingSimultaneously" xlink:to="lab_ibm_EBPMaximumNumberOfParticipantLoansOutstandingSimultaneously" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EbpDerivativeLineItems_019e1d57-bd0f-7bde-8e26-60f2ea844f6f_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EbpDerivativeLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Derivative [Line Items]</link:label>
    <link:label id="lab_us-gaap-ebp_EbpDerivativeLineItems_label_en-US" xlink:label="lab_us-gaap-ebp_EbpDerivativeLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Derivative [Line Items]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EbpDerivativeLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EbpDerivativeLineItems"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EbpDerivativeLineItems" xlink:to="lab_us-gaap-ebp_EbpDerivativeLineItems" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_TotalBondMarketFundManagedByWesternAssetManagementCompanyMember_019e1d57-bd10-78a7-9e2a-ea1dd3293df7_terseLabel_en-US" xlink:label="lab_ibm_TotalBondMarketFundManagedByWesternAssetManagementCompanyMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Bond Market Fund</link:label>
    <link:label id="lab_ibm_TotalBondMarketFundManagedByWesternAssetManagementCompanyMember_label_en-US" xlink:label="lab_ibm_TotalBondMarketFundManagedByWesternAssetManagementCompanyMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Total Bond Market Fund, Managed by Western Asset Management Company [Member]</link:label>
    <link:label id="lab_ibm_TotalBondMarketFundManagedByWesternAssetManagementCompanyMember_documentation_en-US" xlink:label="lab_ibm_TotalBondMarketFundManagedByWesternAssetManagementCompanyMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Total Bond Market Fund, Managed by Western Asset Management Company</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalBondMarketFundManagedByWesternAssetManagementCompanyMember" xlink:href="ibm-20260626.xsd#ibm_TotalBondMarketFundManagedByWesternAssetManagementCompanyMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_TotalBondMarketFundManagedByWesternAssetManagementCompanyMember" xlink:to="lab_ibm_TotalBondMarketFundManagedByWesternAssetManagementCompanyMember" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPLoanOrFixedIncomeObligationInterestRate_019e470b-741c-7d21-838f-0b930f3d0bff_terseLabel_en-US" xlink:label="lab_ibm_EBPLoanOrFixedIncomeObligationInterestRate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Loan or Fixed Income Obligation Interest Rate</link:label>
    <link:label id="lab_ibm_EBPLoanOrFixedIncomeObligationInterestRate_label_en-US" xlink:label="lab_ibm_EBPLoanOrFixedIncomeObligationInterestRate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Loan or Fixed Income Obligation,Interest Rate</link:label>
    <link:label id="lab_ibm_EBPLoanOrFixedIncomeObligationInterestRate_documentation_en-US" xlink:label="lab_ibm_EBPLoanOrFixedIncomeObligationInterestRate" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Loan or Fixed Income Obligation,Interest Rate</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPLoanOrFixedIncomeObligationInterestRate" xlink:href="ibm-20260626.xsd#ibm_EBPLoanOrFixedIncomeObligationInterestRate"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPLoanOrFixedIncomeObligationInterestRate" xlink:to="lab_ibm_EBPLoanOrFixedIncomeObligationInterestRate" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPAmountOfLoansOutstandingBackedByNonCashCollateralIssuedUnderThePlansSecuritiesLendingProgram_019e1d57-bd10-7763-a754-fe52a557fc15_terseLabel_en-US" xlink:label="lab_ibm_EBPAmountOfLoansOutstandingBackedByNonCashCollateralIssuedUnderThePlansSecuritiesLendingProgram" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Amount of Loans Outstanding, Backed by Non-Cash Collateral, Issued Under the Plan's Securities Lending Program</link:label>
    <link:label id="lab_ibm_EBPAmountOfLoansOutstandingBackedByNonCashCollateralIssuedUnderThePlansSecuritiesLendingProgram_label_en-US" xlink:label="lab_ibm_EBPAmountOfLoansOutstandingBackedByNonCashCollateralIssuedUnderThePlansSecuritiesLendingProgram" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Amount of Loans Outstanding, Backed by Non-Cash Collateral, Issued Under the Plan's Securities Lending Program</link:label>
    <link:label id="lab_ibm_EBPAmountOfLoansOutstandingBackedByNonCashCollateralIssuedUnderThePlansSecuritiesLendingProgram_documentation_en-US" xlink:label="lab_ibm_EBPAmountOfLoansOutstandingBackedByNonCashCollateralIssuedUnderThePlansSecuritiesLendingProgram" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Loans secured by non-cash collateral made to non-participant borrowers (brokers/dealers) approved by the Trustee under the Securities Lending Program of the Plan's separately managed accounts, which include assets of the Plan excluding the IBM Stock Fund and Interest Income Fund assets of the Plan.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPAmountOfLoansOutstandingBackedByNonCashCollateralIssuedUnderThePlansSecuritiesLendingProgram" xlink:href="ibm-20260626.xsd#ibm_EBPAmountOfLoansOutstandingBackedByNonCashCollateralIssuedUnderThePlansSecuritiesLendingProgram"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPAmountOfLoansOutstandingBackedByNonCashCollateralIssuedUnderThePlansSecuritiesLendingProgram" xlink:to="lab_ibm_EBPAmountOfLoansOutstandingBackedByNonCashCollateralIssuedUnderThePlansSecuritiesLendingProgram" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_InterestIncomeFund5711Member_019e1d57-bd10-7416-865c-29c827c82bbc_terseLabel_en-US" xlink:label="lab_ibm_InterestIncomeFund5711Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5711</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5711Member_label_en-US" xlink:label="lab_ibm_InterestIncomeFund5711Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5711 [Member]</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5711Member_documentation_en-US" xlink:label="lab_ibm_InterestIncomeFund5711Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5711</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5711Member" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5711Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_InterestIncomeFund5711Member" xlink:to="lab_ibm_InterestIncomeFund5711Member" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentParOrMaturityValue_019e26e0-fd7e-7d73-a5bf-e5c07c495fff_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentParOrMaturityValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Investment, Par or Maturity Value</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentParOrMaturityValue_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentParOrMaturityValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Investment, Par or Maturity Value</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentParOrMaturityValue" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentParOrMaturityValue"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentParOrMaturityValue" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentParOrMaturityValue" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain_019e1d57-bd0f-7b88-88c7-16a339e90dfb_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Participant-Directed and Nonparticipant-Directed Status [Domain]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Participant-Directed and Nonparticipant-Directed Status [Domain]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPNumberOfMutualAndCommingledFundsWithinExpandedChoiceSelectFundsAvailableForContributions_019e2944-2cef-75eb-9c5a-33e6cd9dc059_terseLabel_en-US" xlink:label="lab_ibm_EBPNumberOfMutualAndCommingledFundsWithinExpandedChoiceSelectFundsAvailableForContributions" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Number of Mutual Funds Within Expanded Choice Select Funds Available for Contributions</link:label>
    <link:label id="lab_ibm_EBPNumberOfMutualAndCommingledFundsWithinExpandedChoiceSelectFundsAvailableForContributions_label_en-US" xlink:label="lab_ibm_EBPNumberOfMutualAndCommingledFundsWithinExpandedChoiceSelectFundsAvailableForContributions" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Number of Mutual and Commingled Funds Within Expanded Choice Select Funds Available for Contributions</link:label>
    <link:label id="lab_ibm_EBPNumberOfMutualAndCommingledFundsWithinExpandedChoiceSelectFundsAvailableForContributions_documentation_en-US" xlink:label="lab_ibm_EBPNumberOfMutualAndCommingledFundsWithinExpandedChoiceSelectFundsAvailableForContributions" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Number of Mutual and Commingled Funds Within Expanded Choice Select Funds Available for Contributions</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPNumberOfMutualAndCommingledFundsWithinExpandedChoiceSelectFundsAvailableForContributions" xlink:href="ibm-20260626.xsd#ibm_EBPNumberOfMutualAndCommingledFundsWithinExpandedChoiceSelectFundsAvailableForContributions"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPNumberOfMutualAndCommingledFundsWithinExpandedChoiceSelectFundsAvailableForContributions" xlink:to="lab_ibm_EBPNumberOfMutualAndCommingledFundsWithinExpandedChoiceSelectFundsAvailableForContributions" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPParticipantContributionsOfEligibleCompensationToFundsPercentageMultiple_019e2959-46f6-74db-9e93-737dd6149557_terseLabel_en-US" xlink:label="lab_ibm_EBPParticipantContributionsOfEligibleCompensationToFundsPercentageMultiple" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Participant Contributions of Eligible Compensation to Funds, Percentage Multiple</link:label>
    <link:label id="lab_ibm_EBPParticipantContributionsOfEligibleCompensationToFundsPercentageMultiple_label_en-US" xlink:label="lab_ibm_EBPParticipantContributionsOfEligibleCompensationToFundsPercentageMultiple" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Participant Contributions of Eligible Compensation to Funds, Percentage Multiple</link:label>
    <link:label id="lab_ibm_EBPParticipantContributionsOfEligibleCompensationToFundsPercentageMultiple_documentation_en-US" xlink:label="lab_ibm_EBPParticipantContributionsOfEligibleCompensationToFundsPercentageMultiple" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Participant Contributions of Eligible Compensation to Funds, Percentage Multiple</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantContributionsOfEligibleCompensationToFundsPercentageMultiple" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantContributionsOfEligibleCompensationToFundsPercentageMultiple"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPParticipantContributionsOfEligibleCompensationToFundsPercentageMultiple" xlink:to="lab_ibm_EBPParticipantContributionsOfEligibleCompensationToFundsPercentageMultiple" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_InterestIncomeFund5758Member_019e1d57-bd0f-7b2c-86d5-8f2aca144565_terseLabel_en-US" xlink:label="lab_ibm_InterestIncomeFund5758Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5758</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5758Member_label_en-US" xlink:label="lab_ibm_InterestIncomeFund5758Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5758 [Member]</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5758Member_documentation_en-US" xlink:label="lab_ibm_InterestIncomeFund5758Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5758</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5758Member" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5758Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_InterestIncomeFund5758Member" xlink:to="lab_ibm_InterestIncomeFund5758Member" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment_019e1d57-bd0f-7ae7-9c33-b6dd3fa226ef_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Net appreciation in fair value of investments</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Change in Net Asset Available for Benefit, Increase (Decrease) from Income (Loss) on Investment</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPParticipantLoansFixedInterestRatePercentageAddedIncrementToPrimeRate_019e2456-a7af-730a-82b0-05e3ffd43085_terseLabel_en-US" xlink:label="lab_ibm_EBPParticipantLoansFixedInterestRatePercentageAddedIncrementToPrimeRate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Participant Loans Fixed Interest Rate Percentage Added Increment to Prime Rate</link:label>
    <link:label id="lab_ibm_EBPParticipantLoansFixedInterestRatePercentageAddedIncrementToPrimeRate_label_en-US" xlink:label="lab_ibm_EBPParticipantLoansFixedInterestRatePercentageAddedIncrementToPrimeRate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Participant Loans Fixed Interest Rate Percentage Added Increment to Prime Rate</link:label>
    <link:label id="lab_ibm_EBPParticipantLoansFixedInterestRatePercentageAddedIncrementToPrimeRate_documentation_en-US" xlink:label="lab_ibm_EBPParticipantLoansFixedInterestRatePercentageAddedIncrementToPrimeRate" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Participant Loans Fixed Interest Rate Percentage Added Increment to Prime Rate</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantLoansFixedInterestRatePercentageAddedIncrementToPrimeRate" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantLoansFixedInterestRatePercentageAddedIncrementToPrimeRate"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPParticipantLoansFixedInterestRatePercentageAddedIncrementToPrimeRate" xlink:to="lab_ibm_EBPParticipantLoansFixedInterestRatePercentageAddedIncrementToPrimeRate" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems_019e1d57-bd10-7c50-9171-308853f11fc5_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Related Party and Party-in-Interest Transactions [Line Items]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Related Party and Party-in-Interest Transactions [Line Items]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_FairValueInputsLevel3Member_019e1d57-bd10-789d-a5c8-e1994294367b_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueInputsLevel3Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair Value, Inputs, Level 3</link:label>
    <link:label id="lab_us-gaap_FairValueInputsLevel3Member_label_en-US" xlink:label="lab_us-gaap_FairValueInputsLevel3Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Fair Value, Inputs, Level 3 [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel3Member" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueInputsLevel3Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueInputsLevel3Member" xlink:to="lab_us-gaap_FairValueInputsLevel3Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPLoanObligorAxis_019e4716-2d6c-7ebb-8317-7943c7f6379f_terseLabel_en-US" xlink:label="lab_ibm_EBPLoanObligorAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Loan Obligor [Axis]</link:label>
    <link:label id="lab_ibm_EBPLoanObligorAxis_label_en-US" xlink:label="lab_ibm_EBPLoanObligorAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Loan Obligor [Axis]</link:label>
    <link:label id="lab_ibm_EBPLoanObligorAxis_documentation_en-US" xlink:label="lab_ibm_EBPLoanObligorAxis" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Loan Obligor</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPLoanObligorAxis" xlink:href="ibm-20260626.xsd#ibm_EBPLoanObligorAxis"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPLoanObligorAxis" xlink:to="lab_ibm_EBPLoanObligorAxis" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_USGovernmentCorporationsAndAgenciesSecuritiesMember_019e1d57-bd0f-728d-84ea-f161cca51935_terseLabel_en-US" xlink:label="lab_us-gaap_USGovernmentCorporationsAndAgenciesSecuritiesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">US Government Corporations and Agencies Securities</link:label>
    <link:label id="lab_us-gaap_USGovernmentCorporationsAndAgenciesSecuritiesMember_label_en-US" xlink:label="lab_us-gaap_USGovernmentCorporationsAndAgenciesSecuritiesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">US Government Corporations and Agencies Securities [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_USGovernmentCorporationsAndAgenciesSecuritiesMember" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_USGovernmentCorporationsAndAgenciesSecuritiesMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_USGovernmentCorporationsAndAgenciesSecuritiesMember" xlink:to="lab_us-gaap_USGovernmentCorporationsAndAgenciesSecuritiesMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_019e1d57-bd0f-796b-9f50-8f18da20e4f6_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Net Asset Available for Benefit</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_019ea7f5-c70a-71e5-862c-34aaba17876f_periodStartLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:type="resource" xml:lang="en-US">EBP, Net Asset Available for Benefit, Beginning Balance</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_019ea7f5-e292-7097-bd7e-70cdb9f64977_periodEndLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:type="resource" xml:lang="en-US">EBP, Net Asset Available for Benefit, Ending Balance</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Net Asset Available for Benefit</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustContractValue_019e1d57-bd0f-7f48-8e8e-5114312108b4_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustContractValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investments in fully benefit-responsive investment contracts, at contract value (Note 5)</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustContractValue_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustContractValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Investment, Excluding Plan Interest in Master Trust, Contract Value</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustContractValue" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustContractValue"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustContractValue" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustContractValue" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_DocumentInformationDocumentAxis_019e1d57-bd10-7702-ab41-332fe08670f4_terseLabel_en-US" xlink:label="lab_dei_DocumentInformationDocumentAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Document Information, Document [Axis]</link:label>
    <link:label id="lab_dei_DocumentInformationDocumentAxis_label_en-US" xlink:label="lab_dei_DocumentInformationDocumentAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Document Information, Document [Axis]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentInformationDocumentAxis" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentInformationDocumentAxis"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentInformationDocumentAxis" xlink:to="lab_dei_DocumentInformationDocumentAxis" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionNetAssetAvailableForBenefit_019e1d57-bd0f-7e28-bd94-f38a277d85df_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionNetAssetAvailableForBenefit" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Form 5500 Caption, Net Assets</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionNetAssetAvailableForBenefit_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionNetAssetAvailableForBenefit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Form 5500 Caption, Net Assets</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionNetAssetAvailableForBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionNetAssetAvailableForBenefit"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionNetAssetAvailableForBenefit" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanForm5500CaptionNetAssetAvailableForBenefit" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPParticipantAgeUsedToDetermineTargetRetirementFundToInvestContributionWhenElectionByParticipantIsNotMade_019e295d-be0f-72c0-8e24-b5151a0a11d3_terseLabel_en-US" xlink:label="lab_ibm_EBPParticipantAgeUsedToDetermineTargetRetirementFundToInvestContributionWhenElectionByParticipantIsNotMade" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Participant Age Used to Determine Target Retirement Fund to Invest Contribution When Election by Participant is Not Made</link:label>
    <link:label id="lab_ibm_EBPParticipantAgeUsedToDetermineTargetRetirementFundToInvestContributionWhenElectionByParticipantIsNotMade_label_en-US" xlink:label="lab_ibm_EBPParticipantAgeUsedToDetermineTargetRetirementFundToInvestContributionWhenElectionByParticipantIsNotMade" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Participant Age Used to Determine Target Retirement Fund to Invest Contribution When Election by Participant is Not Made</link:label>
    <link:label id="lab_ibm_EBPParticipantAgeUsedToDetermineTargetRetirementFundToInvestContributionWhenElectionByParticipantIsNotMade_documentation_en-US" xlink:label="lab_ibm_EBPParticipantAgeUsedToDetermineTargetRetirementFundToInvestContributionWhenElectionByParticipantIsNotMade" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Participant Age Used to Determine Target Retirement Fund Year to Invest Contribution When Election by Participant is Not Made</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantAgeUsedToDetermineTargetRetirementFundToInvestContributionWhenElectionByParticipantIsNotMade" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantAgeUsedToDetermineTargetRetirementFundToInvestContributionWhenElectionByParticipantIsNotMade"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPParticipantAgeUsedToDetermineTargetRetirementFundToInvestContributionWhenElectionByParticipantIsNotMade" xlink:to="lab_ibm_EBPParticipantAgeUsedToDetermineTargetRetirementFundToInvestContributionWhenElectionByParticipantIsNotMade" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember_019e1d57-bd10-7926-b02d-de352f625e03_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investments measured at net asset value using the NAV practical expedient (1)</link:label>
    <link:label id="lab_us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember_label_en-US" xlink:label="lab_us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Fair Value Measured at Net Asset Value Per Share [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" xlink:to="lab_us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPPeriodOfTimeWithinWhichParticipantBorrowingsMaximumAmountAndPercentOfTotalAccountApply_019e2439-c00d-745f-8ead-29e4e1cdd1f6_terseLabel_en-US" xlink:label="lab_ibm_EBPPeriodOfTimeWithinWhichParticipantBorrowingsMaximumAmountAndPercentOfTotalAccountApply" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Period of Time Under Which Participant Borrowings Are Subject to the Maximum Amount and Percent of Total Account Loan Rules</link:label>
    <link:label id="lab_ibm_EBPPeriodOfTimeWithinWhichParticipantBorrowingsMaximumAmountAndPercentOfTotalAccountApply_label_en-US" xlink:label="lab_ibm_EBPPeriodOfTimeWithinWhichParticipantBorrowingsMaximumAmountAndPercentOfTotalAccountApply" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Period of Time Within Which Participant Borrowings Maximum Amount and Percent of Total Account Apply</link:label>
    <link:label id="lab_ibm_EBPPeriodOfTimeWithinWhichParticipantBorrowingsMaximumAmountAndPercentOfTotalAccountApply_documentation_en-US" xlink:label="lab_ibm_EBPPeriodOfTimeWithinWhichParticipantBorrowingsMaximumAmountAndPercentOfTotalAccountApply" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Period of Time Within Which Participant Borrowings Maximum Amount and Percent of Total Account Apply</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPPeriodOfTimeWithinWhichParticipantBorrowingsMaximumAmountAndPercentOfTotalAccountApply" xlink:href="ibm-20260626.xsd#ibm_EBPPeriodOfTimeWithinWhichParticipantBorrowingsMaximumAmountAndPercentOfTotalAccountApply"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPPeriodOfTimeWithinWhichParticipantBorrowingsMaximumAmountAndPercentOfTotalAccountApply" xlink:to="lab_ibm_EBPPeriodOfTimeWithinWhichParticipantBorrowingsMaximumAmountAndPercentOfTotalAccountApply" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems_019e1d57-bd10-73c9-a0e7-4b51a707a78f_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Statement of Net Asset Available for Benefit [Line Items]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Statement of Net Asset Available for Benefit [Line Items]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPAcquiredCompanyParticipantLoansTerm_019e2450-6a7d-7b07-a0ae-f77f3fec5daf_terseLabel_en-US" xlink:label="lab_ibm_EBPAcquiredCompanyParticipantLoansTerm" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Acquired Company Participant Loans, Term</link:label>
    <link:label id="lab_ibm_EBPAcquiredCompanyParticipantLoansTerm_label_en-US" xlink:label="lab_ibm_EBPAcquiredCompanyParticipantLoansTerm" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Acquired Company Participant Loans, Term</link:label>
    <link:label id="lab_ibm_EBPAcquiredCompanyParticipantLoansTerm_documentation_en-US" xlink:label="lab_ibm_EBPAcquiredCompanyParticipantLoansTerm" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Acquired Company Participant Loans, Term</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPAcquiredCompanyParticipantLoansTerm" xlink:href="ibm-20260626.xsd#ibm_EBPAcquiredCompanyParticipantLoansTerm"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPAcquiredCompanyParticipantLoansTerm" xlink:to="lab_ibm_EBPAcquiredCompanyParticipantLoansTerm" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_TotalInternationalStockMarketIndexFundMember_019e1d57-bd10-7224-9527-1a4bad2fa900_terseLabel_en-US" xlink:label="lab_ibm_TotalInternationalStockMarketIndexFundMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Total International Stock Market Index Fund</link:label>
    <link:label id="lab_ibm_TotalInternationalStockMarketIndexFundMember_label_en-US" xlink:label="lab_ibm_TotalInternationalStockMarketIndexFundMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Total International Stock Market Index Fund [Member]</link:label>
    <link:label id="lab_ibm_TotalInternationalStockMarketIndexFundMember_documentation_en-US" xlink:label="lab_ibm_TotalInternationalStockMarketIndexFundMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Total International Stock Market Index Fund, Managed by State Street Global Advisors</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalInternationalStockMarketIndexFundMember" xlink:href="ibm-20260626.xsd#ibm_TotalInternationalStockMarketIndexFundMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_TotalInternationalStockMarketIndexFundMember" xlink:to="lab_ibm_TotalInternationalStockMarketIndexFundMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLateRepaymentIncluded_019e6ace-3505-709d-9608-db07ffc51495_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLateRepaymentIncluded" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Delinquent Participant Contribution, Late Repayment Included [true false]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLateRepaymentIncluded_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLateRepaymentIncluded" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Delinquent Participant Contribution, Late Repayment Included [true false]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLateRepaymentIncluded" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLateRepaymentIncluded"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLateRepaymentIncluded" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLateRepaymentIncluded" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_LegalEntityAxis_019e1d57-bd0f-7964-adbc-6a205a2de495_terseLabel_en-US" xlink:label="lab_dei_LegalEntityAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Legal Entity [Axis]</link:label>
    <link:label id="lab_dei_LegalEntityAxis_label_en-US" xlink:label="lab_dei_LegalEntityAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Legal Entity [Axis]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LegalEntityAxis"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_LegalEntityAxis" xlink:to="lab_dei_LegalEntityAxis" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_019e1d57-bd10-7139-b7cb-a294bdb9c33d_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Description of Plan [Table]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Description of Plan [Table]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_MutualFundMember_019e1d57-bd10-7c67-abf2-25d1cd8c0322_terseLabel_en-US" xlink:label="lab_us-gaap_MutualFundMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Equity mutual funds</link:label>
    <link:label id="lab_us-gaap_MutualFundMember_label_en-US" xlink:label="lab_us-gaap_MutualFundMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Mutual Fund [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MutualFundMember" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_MutualFundMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MutualFundMember" xlink:to="lab_us-gaap_MutualFundMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected_019e6add-2352-703e-bfcf-1dc0f01173b4_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Delinquent Participant Contribution, Corrected</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Delinquent Participant Contribution, Corrected</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome_019e280d-f8a5-705b-85f0-f09d0c46f00d_totalLabel_en-US" xlink:label="lab_ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Investment Income</link:label>
    <link:label id="lab_ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome_label_en-US" xlink:label="lab_ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Additions to Net Asset Available for Benefit, Investment Income</link:label>
    <link:label id="lab_ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome_documentation_en-US" xlink:label="lab_ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Total investment income, including net appreciation in fair value of investments, interest income from investments and dividend income from investments</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome" xlink:href="ibm-20260626.xsd#ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome" xlink:to="lab_ibm_EBPAdditionsToNetAssetAvailableForBenefitInvestmentIncome" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EbpOtherInvestmentMember_019e1d57-bd10-7455-b354-0e3e7a6148db_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EbpOtherInvestmentMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Other Investment</link:label>
    <link:label id="lab_us-gaap-ebp_EbpOtherInvestmentMember_label_en-US" xlink:label="lab_us-gaap-ebp_EbpOtherInvestmentMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Other Investment [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EbpOtherInvestmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EbpOtherInvestmentMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EbpOtherInvestmentMember" xlink:to="lab_us-gaap-ebp_EbpOtherInvestmentMember" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_TotalBondMarketFundManagedByPacificInvestmentManagementCompanyMember_019e1d57-bd10-71fb-a015-e21f380e86c5_terseLabel_en-US" xlink:label="lab_ibm_TotalBondMarketFundManagedByPacificInvestmentManagementCompanyMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Total Bond Market Fund, Managed by Pacific Investment Management Company</link:label>
    <link:label id="lab_ibm_TotalBondMarketFundManagedByPacificInvestmentManagementCompanyMember_label_en-US" xlink:label="lab_ibm_TotalBondMarketFundManagedByPacificInvestmentManagementCompanyMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Total Bond Market Fund, Managed by Pacific Investment Management Company [Member]</link:label>
    <link:label id="lab_ibm_TotalBondMarketFundManagedByPacificInvestmentManagementCompanyMember_documentation_en-US" xlink:label="lab_ibm_TotalBondMarketFundManagedByPacificInvestmentManagementCompanyMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Total Bond Market Fund, Managed by Pacific Investment Management Company</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalBondMarketFundManagedByPacificInvestmentManagementCompanyMember" xlink:href="ibm-20260626.xsd#ibm_TotalBondMarketFundManagedByPacificInvestmentManagementCompanyMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_TotalBondMarketFundManagedByPacificInvestmentManagementCompanyMember" xlink:to="lab_ibm_TotalBondMarketFundManagedByPacificInvestmentManagementCompanyMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice_019e1d57-bd10-7ba7-9046-13520b9831c7_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Investment Sold, Excluding Plan Interest in Master Trust, Selling Price</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Investment Sold, Excluding Plan Interest in Master Trust, Selling Price</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice"/>
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    <link:label id="lab_ibm_EBPEmployeeBenefitPlanReconciliationOfNetAssetsAvailableForBenefitsToForm5500TableTextBlock_019e6197-a315-7753-ad78-cc5a5b28bd74_terseLabel_en-US" xlink:label="lab_ibm_EBPEmployeeBenefitPlanReconciliationOfNetAssetsAvailableForBenefitsToForm5500TableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, EmployeeBenefitPlanReconciliationOfNetAssetsAvailableForBenefitsToForm5500 [Table Text Block]</link:label>
    <link:label id="lab_ibm_EBPEmployeeBenefitPlanReconciliationOfNetAssetsAvailableForBenefitsToForm5500TableTextBlock_label_en-US" xlink:label="lab_ibm_EBPEmployeeBenefitPlanReconciliationOfNetAssetsAvailableForBenefitsToForm5500TableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, EmployeeBenefitPlanReconciliationOfNetAssetsAvailableForBenefitsToForm5500 [Table Text Block]</link:label>
    <link:label id="lab_ibm_EBPEmployeeBenefitPlanReconciliationOfNetAssetsAvailableForBenefitsToForm5500TableTextBlock_documentation_en-US" xlink:label="lab_ibm_EBPEmployeeBenefitPlanReconciliationOfNetAssetsAvailableForBenefitsToForm5500TableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Tabular disclosure of reconciliation of net assets available for benefits per financial statements to Form 5500 for employee stock purchase, saving, or similar plan (employee benefit plan (EBP)). Form 5500 is form provided by Department of the Treasury, Internal Revenue Service (IRS); Department of Labor (DOL), Employee Benefit Security Administration (EBDA); and Pension Benefit Guaranty Corporation (PBGC).</link:label>
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    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable_019e1d57-bd10-7053-9d03-b31bd6c990e1_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Related Party and Party-in-Interest Transactions [Table]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Related Party and Party-in-Interest Transactions [Table]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable"/>
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    <link:label id="lab_ibm_TotalBondMarketFundManagedByLoomisSaylesAndCompanyMember_019e1d57-bd0f-747d-9553-13308bef56ee_terseLabel_en-US" xlink:label="lab_ibm_TotalBondMarketFundManagedByLoomisSaylesAndCompanyMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Total Bond Market Fund, Managed by Loomis, Sayles and Company</link:label>
    <link:label id="lab_ibm_TotalBondMarketFundManagedByLoomisSaylesAndCompanyMember_label_en-US" xlink:label="lab_ibm_TotalBondMarketFundManagedByLoomisSaylesAndCompanyMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Total Bond Market Fund, Managed by Loomis, Sayles and Company [Member]</link:label>
    <link:label id="lab_ibm_TotalBondMarketFundManagedByLoomisSaylesAndCompanyMember_documentation_en-US" xlink:label="lab_ibm_TotalBondMarketFundManagedByLoomisSaylesAndCompanyMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Total Bond Market Fund, Managed by Loomis, Sayles and Company</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalBondMarketFundManagedByLoomisSaylesAndCompanyMember" xlink:href="ibm-20260626.xsd#ibm_TotalBondMarketFundManagedByLoomisSaylesAndCompanyMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_TotalBondMarketFundManagedByLoomisSaylesAndCompanyMember" xlink:to="lab_ibm_TotalBondMarketFundManagedByLoomisSaylesAndCompanyMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable_019e1d57-bd0f-7438-b352-2fe170f728b2_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Fully Benefit-Responsive Investment Contract [Table]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Fully Benefit-Responsive Investment Contract [Table]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTable" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPTotalAmountOfOutstandingCollateralizedLoansIssuedUnderPlansSecuritiesLendingProgram_019e95f6-b869-702f-bbc5-71706653a29b_terseLabel_en-US" xlink:label="lab_ibm_EBPTotalAmountOfOutstandingCollateralizedLoansIssuedUnderPlansSecuritiesLendingProgram" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Total Amount of Outstanding Collateralized Loans Issued Under the Plan's Securities Lending Program</link:label>
    <link:label id="lab_ibm_EBPTotalAmountOfOutstandingCollateralizedLoansIssuedUnderPlansSecuritiesLendingProgram_label_en-US" xlink:label="lab_ibm_EBPTotalAmountOfOutstandingCollateralizedLoansIssuedUnderPlansSecuritiesLendingProgram" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Total Amount of Outstanding Collateralized Loans Issued Under Plan's Securities Lending Program</link:label>
    <link:label id="lab_ibm_EBPTotalAmountOfOutstandingCollateralizedLoansIssuedUnderPlansSecuritiesLendingProgram_documentation_en-US" xlink:label="lab_ibm_EBPTotalAmountOfOutstandingCollateralizedLoansIssuedUnderPlansSecuritiesLendingProgram" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Total amount of loans issued and outstanding that are secured by cash and non-cash collateral and are made to non-participant borrowers (brokers/dealers) approved by the Trustee under the Securities Lending Program of the Plan's separately managed accounts, which include assets of the Plan excluding the IBM Stock Fund and Interest Income Fund assets of the Plan.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPTotalAmountOfOutstandingCollateralizedLoansIssuedUnderPlansSecuritiesLendingProgram" xlink:href="ibm-20260626.xsd#ibm_EBPTotalAmountOfOutstandingCollateralizedLoansIssuedUnderPlansSecuritiesLendingProgram"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPTotalAmountOfOutstandingCollateralizedLoansIssuedUnderPlansSecuritiesLendingProgram" xlink:to="lab_ibm_EBPTotalAmountOfOutstandingCollateralizedLoansIssuedUnderPlansSecuritiesLendingProgram" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount_019e1d57-bd0f-78a4-95e2-4397435d4f1a_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Note Receivable from Participant, Account, Maximum Borrowing, Amount</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Note Receivable from Participant, Account, Maximum Borrowing, Amount</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount"/>
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    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock_019e1d57-bd0f-7b28-9f64-160442c167c2_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Investment, Fair Value and NAV</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Investment, Fair Value and NAV [Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock"/>
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    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount_019e1d57-bd10-7527-b118-a245137a3796_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Note Receivable from Participant, Account, Minimum Borrowing, Amount</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Note Receivable from Participant, Account, Minimum Borrowing, Amount</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount"/>
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    <link:label id="lab_ibm_InterestIncomeFund5759Member_019e1d57-bd10-746c-a8ab-7e2df5d818aa_terseLabel_en-US" xlink:label="lab_ibm_InterestIncomeFund5759Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5759</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5759Member_label_en-US" xlink:label="lab_ibm_InterestIncomeFund5759Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5759 [Member]</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5759Member_documentation_en-US" xlink:label="lab_ibm_InterestIncomeFund5759Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5759</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5759Member" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5759Member"/>
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    <link:label id="lab_ibm_UncertainTaxPositionsTakenOrExpectedToBeTaken_019e1d57-bd0f-7fbe-a016-e3ce117bf68a_terseLabel_en-US" xlink:label="lab_ibm_UncertainTaxPositionsTakenOrExpectedToBeTaken" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Uncertain Tax Positions Taken or Expected to be Taken</link:label>
    <link:label id="lab_ibm_UncertainTaxPositionsTakenOrExpectedToBeTaken_label_en-US" xlink:label="lab_ibm_UncertainTaxPositionsTakenOrExpectedToBeTaken" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Uncertain Tax Positions Taken or Expected to be Taken</link:label>
    <link:label id="lab_ibm_UncertainTaxPositionsTakenOrExpectedToBeTaken_documentation_en-US" xlink:label="lab_ibm_UncertainTaxPositionsTakenOrExpectedToBeTaken" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Uncertain Tax Positions Taken or Expected to be Taken That Would Require Recognition of a Liability (or Asset) or Other Disclosure in the Financial Statements</link:label>
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    <link:label id="lab_ibm_InterestIncomeFund5739Member_019e1d57-bd10-7abe-b1a5-f04a4bf12d80_terseLabel_en-US" xlink:label="lab_ibm_InterestIncomeFund5739Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5739</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5739Member_label_en-US" xlink:label="lab_ibm_InterestIncomeFund5739Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5739 [Member]</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5739Member_documentation_en-US" xlink:label="lab_ibm_InterestIncomeFund5739Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5739</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5739Member" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5739Member"/>
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    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractAbstract_019e1d57-bd0f-7426-ab41-93016b84d502_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Fully Benefit-Responsive Investment Contract [Abstract]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractAbstract_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Fully Benefit-Responsive Investment Contract [Abstract]</link:label>
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    <link:label id="lab_us-gaap-ebp_EbpDerivativeTextBlock_label_en-US" xlink:label="lab_us-gaap-ebp_EbpDerivativeTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Derivative [Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EbpDerivativeTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EbpDerivativeTextBlock"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EbpDerivativeTextBlock" xlink:to="lab_us-gaap-ebp_EbpDerivativeTextBlock" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_ExpandedChoiceSelectFundsMember_019e1d57-bd10-7b8a-a06e-63fca0531991_terseLabel_en-US" xlink:label="lab_ibm_ExpandedChoiceSelectFundsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Expanded Choice Mutual Funds</link:label>
    <link:label id="lab_ibm_ExpandedChoiceSelectFundsMember_label_en-US" xlink:label="lab_ibm_ExpandedChoiceSelectFundsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Expanded Choice - Select Funds [Member]</link:label>
    <link:label id="lab_ibm_ExpandedChoiceSelectFundsMember_documentation_en-US" xlink:label="lab_ibm_ExpandedChoiceSelectFundsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Expanded Choice - Select Funds, Administered by Fidelity</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_ExpandedChoiceSelectFundsMember" xlink:href="ibm-20260626.xsd#ibm_ExpandedChoiceSelectFundsMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_ExpandedChoiceSelectFundsMember" xlink:to="lab_ibm_ExpandedChoiceSelectFundsMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue_019e1d57-bd10-7982-ac2f-0a1ff0e66ef3_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Total investments at fair value</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Investment, Excluding Plan Interest in Master Trust, Fair Value</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_SigmaFinanceCorpLoanIssued642007Maturity642009Member_019e4724-e675-7a2d-b911-d21d8ebbbf51_terseLabel_en-US" xlink:label="lab_ibm_SigmaFinanceCorpLoanIssued642007Maturity642009Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Sigma Finance Corp, Issued 6/4/2007</link:label>
    <link:label id="lab_ibm_SigmaFinanceCorpLoanIssued642007Maturity642009Member_label_en-US" xlink:label="lab_ibm_SigmaFinanceCorpLoanIssued642007Maturity642009Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Sigma Finance Corp, Loan Issued 6/4/2007, Maturity 6/4/2009 [Member]</link:label>
    <link:label id="lab_ibm_SigmaFinanceCorpLoanIssued642007Maturity642009Member_documentation_en-US" xlink:label="lab_ibm_SigmaFinanceCorpLoanIssued642007Maturity642009Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Sigma Finance Corp, Loan Issued 6/4/2007, Maturity 6/4/2009</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_SigmaFinanceCorpLoanIssued642007Maturity642009Member" xlink:href="ibm-20260626.xsd#ibm_SigmaFinanceCorpLoanIssued642007Maturity642009Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_SigmaFinanceCorpLoanIssued642007Maturity642009Member" xlink:to="lab_ibm_SigmaFinanceCorpLoanIssued642007Maturity642009Member" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_FairValueInputsLevel1Member_019e1d57-bd0f-7723-a5b6-3fb125680be6_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueInputsLevel1Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair Value, Inputs, Level 1</link:label>
    <link:label id="lab_us-gaap_FairValueInputsLevel1Member_label_en-US" xlink:label="lab_us-gaap_FairValueInputsLevel1Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Fair Value, Inputs, Level 1 [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel1Member" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueInputsLevel1Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueInputsLevel1Member" xlink:to="lab_us-gaap_FairValueInputsLevel1Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_InterestIncomeFund57Y4Member_019e1d57-bd0f-726a-ab10-2c4f92387a83_terseLabel_en-US" xlink:label="lab_ibm_InterestIncomeFund57Y4Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest Income Fund 57Y4</link:label>
    <link:label id="lab_ibm_InterestIncomeFund57Y4Member_label_en-US" xlink:label="lab_ibm_InterestIncomeFund57Y4Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Income Fund 57Y4 [Member]</link:label>
    <link:label id="lab_ibm_InterestIncomeFund57Y4Member_documentation_en-US" xlink:label="lab_ibm_InterestIncomeFund57Y4Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Interest Income Fund 57Y4</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund57Y4Member" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund57Y4Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_InterestIncomeFund57Y4Member" xlink:to="lab_ibm_InterestIncomeFund57Y4Member" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTextBlock_019e1d57-bd10-76ad-ab06-46f91a7f6f7a_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Fully Benefit-Responsive Investment Contract</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTextBlock_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Fully Benefit-Responsive Investment Contract [Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTextBlock"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTextBlock" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanFullyBenefitResponsiveInvestmentContractTextBlock" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Investment, Fair Value and NAV [Abstract]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPTotalCollateralRequiredToBeHeldIncludingCashAndNonCashAsPercentageOfTotalLoanIssuedUnderThePlansSecuritiesLendingProgram_019e1d57-bd10-7b05-ac6b-407fb8c84f90_terseLabel_en-US" xlink:label="lab_ibm_EBPTotalCollateralRequiredToBeHeldIncludingCashAndNonCashAsPercentageOfTotalLoanIssuedUnderThePlansSecuritiesLendingProgram" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Total Collateral, Cash or NonCash, Required to be Held for Loans Issued under the Plan's Securities Lending Program</link:label>
    <link:label id="lab_ibm_EBPTotalCollateralRequiredToBeHeldIncludingCashAndNonCashAsPercentageOfTotalLoanIssuedUnderThePlansSecuritiesLendingProgram_label_en-US" xlink:label="lab_ibm_EBPTotalCollateralRequiredToBeHeldIncludingCashAndNonCashAsPercentageOfTotalLoanIssuedUnderThePlansSecuritiesLendingProgram" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Total Collateral Required to be Held, including Cash and NonCash, as Percentage of Total Loan Issued Under the Plan's Securities Lending Program</link:label>
    <link:label id="lab_ibm_EBPTotalCollateralRequiredToBeHeldIncludingCashAndNonCashAsPercentageOfTotalLoanIssuedUnderThePlansSecuritiesLendingProgram_documentation_en-US" xlink:label="lab_ibm_EBPTotalCollateralRequiredToBeHeldIncludingCashAndNonCashAsPercentageOfTotalLoanIssuedUnderThePlansSecuritiesLendingProgram" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Total Collateral Required to be Held, including Cash and NonCash, as a Percentage of the Fair Value of the Loan Issued Under the Plan's Securities Lending Program</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPTotalCollateralRequiredToBeHeldIncludingCashAndNonCashAsPercentageOfTotalLoanIssuedUnderThePlansSecuritiesLendingProgram" xlink:href="ibm-20260626.xsd#ibm_EBPTotalCollateralRequiredToBeHeldIncludingCashAndNonCashAsPercentageOfTotalLoanIssuedUnderThePlansSecuritiesLendingProgram"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPTotalCollateralRequiredToBeHeldIncludingCashAndNonCashAsPercentageOfTotalLoanIssuedUnderThePlansSecuritiesLendingProgram" xlink:to="lab_ibm_EBPTotalCollateralRequiredToBeHeldIncludingCashAndNonCashAsPercentageOfTotalLoanIssuedUnderThePlansSecuritiesLendingProgram" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_SyntheticGICsMember_019e7c16-5b63-71df-93ed-bb1770e5e9b0_terseLabel_en-US" xlink:label="lab_ibm_SyntheticGICsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Synthetic GICs</link:label>
    <link:label id="lab_ibm_SyntheticGICsMember_label_en-US" xlink:label="lab_ibm_SyntheticGICsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Synthetic GICs [Member]</link:label>
    <link:label id="lab_ibm_SyntheticGICsMember_documentation_en-US" xlink:label="lab_ibm_SyntheticGICsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Synthetic GICs</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_SyntheticGICsMember" xlink:href="ibm-20260626.xsd#ibm_SyntheticGICsMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_SyntheticGICsMember" xlink:to="lab_ibm_SyntheticGICsMember" xlink:type="arc" order="1"/>
    <link:label id="lab_srt_RangeAxis_019e1d57-bd10-7861-9c05-690d1313bf29_terseLabel_en-US" xlink:label="lab_srt_RangeAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Statistical Measurement [Axis]</link:label>
    <link:label id="lab_srt_RangeAxis_label_en-US" xlink:label="lab_srt_RangeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Statistical Measurement [Axis]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_RangeAxis"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_RangeAxis" xlink:to="lab_srt_RangeAxis" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EbpDerivativeTable_019e1d57-bd0f-7195-b16b-c0f03efb6cf4_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EbpDerivativeTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Derivative [Table]</link:label>
    <link:label id="lab_us-gaap-ebp_EbpDerivativeTable_label_en-US" xlink:label="lab_us-gaap-ebp_EbpDerivativeTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Derivative [Table]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EbpDerivativeTable" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EbpDerivativeTable"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EbpDerivativeTable" xlink:to="lab_us-gaap-ebp_EbpDerivativeTable" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable_019e1d57-bd0f-73e6-a438-65e9529c79e8_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Statement of Change in Net Asset Available for Benefit [Table]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Statement of Change in Net Asset Available for Benefit [Table]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_TotalAdditionsToNetAssetAvailableForBenefit_019e280e-b6e3-7593-add5-356f0f4e4319_totalLabel_en-US" xlink:label="lab_ibm_TotalAdditionsToNetAssetAvailableForBenefit" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Total additions</link:label>
    <link:label id="lab_ibm_TotalAdditionsToNetAssetAvailableForBenefit_label_en-US" xlink:label="lab_ibm_TotalAdditionsToNetAssetAvailableForBenefit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Total additions to net asset available for benefit</link:label>
    <link:label id="lab_ibm_TotalAdditionsToNetAssetAvailableForBenefit_documentation_en-US" xlink:label="lab_ibm_TotalAdditionsToNetAssetAvailableForBenefit" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Total additions to net asset available for benefit, including income/(loss) on investment, interest income on note receivable from participant, contributions from participants and amounts transferred from external plans.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalAdditionsToNetAssetAvailableForBenefit" xlink:href="ibm-20260626.xsd#ibm_TotalAdditionsToNetAssetAvailableForBenefit"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_TotalAdditionsToNetAssetAvailableForBenefit" xlink:to="lab_ibm_TotalAdditionsToNetAssetAvailableForBenefit" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContribution_019e1d57-bd10-73c7-969a-3819bdd1545f_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContribution" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Contributions from participants</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContribution_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContribution" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Change in Net Asset Available for Benefit, Increase from Participant Contribution</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContribution" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContribution"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContribution" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContribution" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock_019e1d57-bd10-7961-a5de-d61e0f3eb70f_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Basis of Accounting</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Basis of Accounting [Policy Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_USGovernmentDebtSecuritiesMember_019e1d57-bd10-7051-ae3a-a96a9851c6c0_terseLabel_en-US" xlink:label="lab_us-gaap_USGovernmentDebtSecuritiesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Government securities</link:label>
    <link:label id="lab_us-gaap_USGovernmentDebtSecuritiesMember_label_en-US" xlink:label="lab_us-gaap_USGovernmentDebtSecuritiesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">US Government Debt Securities [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_USGovernmentDebtSecuritiesMember" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_USGovernmentDebtSecuritiesMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_USGovernmentDebtSecuritiesMember" xlink:to="lab_us-gaap_USGovernmentDebtSecuritiesMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares_019e1d57-bd0f-7634-b2b0-53b4267ea3ee_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Investment, Number of Shares</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Investment, Number of Shares</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentInterestRate_019e1d57-bd0f-71e3-baed-03b175e697f1_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentInterestRate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Investment, Interest Rate</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentInterestRate_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentInterestRate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Investment, Interest Rate</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentInterestRate"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentInterestRate" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentInterestRate" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPMinimumNumberOfFundsToWhichParticipantCanMakeContributions_019e2cbd-d937-79c6-a9da-a56daa82c226_terseLabel_en-US" xlink:label="lab_ibm_EBPMinimumNumberOfFundsToWhichParticipantCanMakeContributions" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Minimum Number of Funds to Which Participant Can Make Contributions</link:label>
    <link:label id="lab_ibm_EBPMinimumNumberOfFundsToWhichParticipantCanMakeContributions_label_en-US" xlink:label="lab_ibm_EBPMinimumNumberOfFundsToWhichParticipantCanMakeContributions" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Minimum Number of Funds to Which Participant Can Make Contributions</link:label>
    <link:label id="lab_ibm_EBPMinimumNumberOfFundsToWhichParticipantCanMakeContributions_documentation_en-US" xlink:label="lab_ibm_EBPMinimumNumberOfFundsToWhichParticipantCanMakeContributions" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Minimum Number of Funds to Which Participant Can Make Contributions</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPMinimumNumberOfFundsToWhichParticipantCanMakeContributions" xlink:href="ibm-20260626.xsd#ibm_EBPMinimumNumberOfFundsToWhichParticipantCanMakeContributions"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPMinimumNumberOfFundsToWhichParticipantCanMakeContributions" xlink:to="lab_ibm_EBPMinimumNumberOfFundsToWhichParticipantCanMakeContributions" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EbpDerivativeNotional_019e1d57-bd0f-7516-a059-660fa5301fcf_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EbpDerivativeNotional" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Derivative, Notional, Amount</link:label>
    <link:label id="lab_us-gaap-ebp_EbpDerivativeNotional_label_en-US" xlink:label="lab_us-gaap-ebp_EbpDerivativeNotional" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Derivative, Notional, Amount</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EbpDerivativeNotional" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EbpDerivativeNotional"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EbpDerivativeNotional" xlink:to="lab_us-gaap-ebp_EbpDerivativeNotional" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Delinquent Participant Contribution [Abstract]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock_019e1d57-bd0f-7504-8bdb-6564b6444f11_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Use of Estimate</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Use of Estimate [Policy Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPTotalCollateralHeldIncludingCashOrNonCashForLoansOutstandingUnderThePlansSecuritiesLendingProgramPercentageOfLoanAmountOutstanding_019ea8f6-589f-7448-93c0-74129f1678ee_terseLabel_en-US" xlink:label="lab_ibm_EBPTotalCollateralHeldIncludingCashOrNonCashForLoansOutstandingUnderThePlansSecuritiesLendingProgramPercentageOfLoanAmountOutstanding" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Total Collateral Held, Including Cash or NonCash, for Loans Outstanding under the Plan's Securities Lending Program, Percentage of Loan Amount Outstanding</link:label>
    <link:label id="lab_ibm_EBPTotalCollateralHeldIncludingCashOrNonCashForLoansOutstandingUnderThePlansSecuritiesLendingProgramPercentageOfLoanAmountOutstanding_label_en-US" xlink:label="lab_ibm_EBPTotalCollateralHeldIncludingCashOrNonCashForLoansOutstandingUnderThePlansSecuritiesLendingProgramPercentageOfLoanAmountOutstanding" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Total Collateral Held, Including Cash or NonCash, for Loans Outstanding under the Plan's Securities Lending Program, Percentage of Loan Amount Outstanding</link:label>
    <link:label id="lab_ibm_EBPTotalCollateralHeldIncludingCashOrNonCashForLoansOutstandingUnderThePlansSecuritiesLendingProgramPercentageOfLoanAmountOutstanding_documentation_en-US" xlink:label="lab_ibm_EBPTotalCollateralHeldIncludingCashOrNonCashForLoansOutstandingUnderThePlansSecuritiesLendingProgramPercentageOfLoanAmountOutstanding" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Total Collateral Held, Including Cash or NonCash, for Loans Outstanding under the Plan's Securities Lending Program, Percentage of Loan Amount Outstanding</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPTotalCollateralHeldIncludingCashOrNonCashForLoansOutstandingUnderThePlansSecuritiesLendingProgramPercentageOfLoanAmountOutstanding" xlink:href="ibm-20260626.xsd#ibm_EBPTotalCollateralHeldIncludingCashOrNonCashForLoansOutstandingUnderThePlansSecuritiesLendingProgramPercentageOfLoanAmountOutstanding"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPTotalCollateralHeldIncludingCashOrNonCashForLoansOutstandingUnderThePlansSecuritiesLendingProgramPercentageOfLoanAmountOutstanding" xlink:to="lab_ibm_EBPTotalCollateralHeldIncludingCashOrNonCashForLoansOutstandingUnderThePlansSecuritiesLendingProgramPercentageOfLoanAmountOutstanding" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_InterestIncomeFund5760Member_019e1d57-bd0f-714c-9757-e2cfaf2cb242_terseLabel_en-US" xlink:label="lab_ibm_InterestIncomeFund5760Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5760</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5760Member_label_en-US" xlink:label="lab_ibm_InterestIncomeFund5760Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5760 [Member]</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5760Member_documentation_en-US" xlink:label="lab_ibm_InterestIncomeFund5760Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5760</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5760Member" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5760Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_InterestIncomeFund5760Member" xlink:to="lab_ibm_InterestIncomeFund5760Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPNumberOfPrimaryInvestmentFundsInPlan_019e2940-1d2e-7ad2-921a-0c4e02b7621b_terseLabel_en-US" xlink:label="lab_ibm_EBPNumberOfPrimaryInvestmentFundsInPlan" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Number of Primary Investment Funds in Plan</link:label>
    <link:label id="lab_ibm_EBPNumberOfPrimaryInvestmentFundsInPlan_label_en-US" xlink:label="lab_ibm_EBPNumberOfPrimaryInvestmentFundsInPlan" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Number of Primary Investment Funds in Plan</link:label>
    <link:label id="lab_ibm_EBPNumberOfPrimaryInvestmentFundsInPlan_documentation_en-US" xlink:label="lab_ibm_EBPNumberOfPrimaryInvestmentFundsInPlan" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Number of Primary Investment Funds in Plan</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPNumberOfPrimaryInvestmentFundsInPlan" xlink:href="ibm-20260626.xsd#ibm_EBPNumberOfPrimaryInvestmentFundsInPlan"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPNumberOfPrimaryInvestmentFundsInPlan" xlink:to="lab_ibm_EBPNumberOfPrimaryInvestmentFundsInPlan" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock_019e459a-3d8f-75d1-9953-7a10fe853e3a_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Asset Held for Investment</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Asset Held for Investment [Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock" 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/2026/dei-2026.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_LongTermCreditFundExhibitLMember_019e3b49-07d1-7020-881a-9e0d56eff557_terseLabel_en-US" xlink:label="lab_ibm_LongTermCreditFundExhibitLMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Long Term Credit Fund - Exhibit L</link:label>
    <link:label id="lab_ibm_LongTermCreditFundExhibitLMember_label_en-US" xlink:label="lab_ibm_LongTermCreditFundExhibitLMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Long Term Credit Fund - Exhibit L [Member]</link:label>
    <link:label id="lab_ibm_LongTermCreditFundExhibitLMember_documentation_en-US" xlink:label="lab_ibm_LongTermCreditFundExhibitLMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Long Term Credit Fund - Exhibit L</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_LongTermCreditFundExhibitLMember" xlink:href="ibm-20260626.xsd#ibm_LongTermCreditFundExhibitLMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_LongTermCreditFundExhibitLMember" xlink:to="lab_ibm_LongTermCreditFundExhibitLMember" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_TotalInvestmentIncomeAndInterestIncomeOnNotesReceivableFromParticipantsPerTheFinancialStatements_019e1d57-bd0f-7e65-b794-199b5a694913_terseLabel_en-US" xlink:label="lab_ibm_TotalInvestmentIncomeAndInterestIncomeOnNotesReceivableFromParticipantsPerTheFinancialStatements" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Change in Net Asset Available for Benefit, Increase (Decrease) from Income (Loss) on Investment</link:label>
    <link:label id="lab_ibm_TotalInvestmentIncomeAndInterestIncomeOnNotesReceivableFromParticipantsPerTheFinancialStatements_label_en-US" xlink:label="lab_ibm_TotalInvestmentIncomeAndInterestIncomeOnNotesReceivableFromParticipantsPerTheFinancialStatements" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Total investment income and interest income on notes receivable from participants per the financial statements</link:label>
    <link:label id="lab_ibm_TotalInvestmentIncomeAndInterestIncomeOnNotesReceivableFromParticipantsPerTheFinancialStatements_documentation_en-US" xlink:label="lab_ibm_TotalInvestmentIncomeAndInterestIncomeOnNotesReceivableFromParticipantsPerTheFinancialStatements" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Total investment income and interest income on notes receivable from participants per the financial statements</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalInvestmentIncomeAndInterestIncomeOnNotesReceivableFromParticipantsPerTheFinancialStatements" xlink:href="ibm-20260626.xsd#ibm_TotalInvestmentIncomeAndInterestIncomeOnNotesReceivableFromParticipantsPerTheFinancialStatements"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_TotalInvestmentIncomeAndInterestIncomeOnNotesReceivableFromParticipantsPerTheFinancialStatements" xlink:to="lab_ibm_TotalInvestmentIncomeAndInterestIncomeOnNotesReceivableFromParticipantsPerTheFinancialStatements" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanRiskAndUncertaintyTextBlock_019e1d57-bd0f-7668-8635-4bc4efcde6c6_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanRiskAndUncertaintyTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Risk and Uncertainty</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanRiskAndUncertaintyTextBlock_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanRiskAndUncertaintyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Risk and Uncertainty [Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanRiskAndUncertaintyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanRiskAndUncertaintyTextBlock"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanRiskAndUncertaintyTextBlock" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanRiskAndUncertaintyTextBlock" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems_019e6ace-3505-72d4-a7b1-67b363950cfd_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Delinquent Participant Contribution [Line Items]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Delinquent Participant Contribution [Line Items]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanSyntheticInvestmentContractMember_019e1d57-bd0f-7615-a241-3e6efe07263d_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanSyntheticInvestmentContractMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Synthetic Investment Contract</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanSyntheticInvestmentContractMember_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanSyntheticInvestmentContractMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Synthetic Investment Contract [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanSyntheticInvestmentContractMember" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanSyntheticInvestmentContractMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanSyntheticInvestmentContractMember" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanSyntheticInvestmentContractMember" xlink:type="arc" order="1"/>
    <link:label id="lab_srt_MinimumMember_019e1d57-bd10-7702-9d56-8512894719cd_terseLabel_en-US" xlink:label="lab_srt_MinimumMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Minimum</link:label>
    <link:label id="lab_srt_MinimumMember_label_en-US" xlink:label="lab_srt_MinimumMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Minimum [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd#srt_MinimumMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_MinimumMember" xlink:to="lab_srt_MinimumMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_InvestmentTypeAxis_019e1d57-bd0f-777e-a389-c094a171c1de_terseLabel_en-US" xlink:label="lab_us-gaap_InvestmentTypeAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investment Type [Axis]</link:label>
    <link:label id="lab_us-gaap_InvestmentTypeAxis_label_en-US" xlink:label="lab_us-gaap_InvestmentTypeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investment Type [Axis]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentTypeAxis"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InvestmentTypeAxis" xlink:to="lab_us-gaap_InvestmentTypeAxis" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant_019e1d57-bd10-78d1-844b-a86680d116b8_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest income on notes receivable from participants</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Change in Net Asset Available for Benefit, Increase from Interest Income on Note Receivable from Participant</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPParticipantAccountBalanceMaximumThatResultsInLumpSumDistributionOfAccountBalanceUponEmploymentTermination_019e2960-cd75-752b-8c2b-b5d895ea18c7_terseLabel_en-US" xlink:label="lab_ibm_EBPParticipantAccountBalanceMaximumThatResultsInLumpSumDistributionOfAccountBalanceUponEmploymentTermination" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Participant Account Balance Maximum that Results in Lump-Sum Distribution of Account Balance Upon Employment Termination</link:label>
    <link:label id="lab_ibm_EBPParticipantAccountBalanceMaximumThatResultsInLumpSumDistributionOfAccountBalanceUponEmploymentTermination_label_en-US" xlink:label="lab_ibm_EBPParticipantAccountBalanceMaximumThatResultsInLumpSumDistributionOfAccountBalanceUponEmploymentTermination" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Participant Account Balance Maximum that Results in Lump-Sum Distribution of Account Balance Upon Employment Termination</link:label>
    <link:label id="lab_ibm_EBPParticipantAccountBalanceMaximumThatResultsInLumpSumDistributionOfAccountBalanceUponEmploymentTermination_documentation_en-US" xlink:label="lab_ibm_EBPParticipantAccountBalanceMaximumThatResultsInLumpSumDistributionOfAccountBalanceUponEmploymentTermination" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Participant Account Balance Maximum that Results in Lump-Sum Distribution of Account Balance Upon Employment Termination</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantAccountBalanceMaximumThatResultsInLumpSumDistributionOfAccountBalanceUponEmploymentTermination" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantAccountBalanceMaximumThatResultsInLumpSumDistributionOfAccountBalanceUponEmploymentTermination"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPParticipantAccountBalanceMaximumThatResultsInLumpSumDistributionOfAccountBalanceUponEmploymentTermination" xlink:to="lab_ibm_EBPParticipantAccountBalanceMaximumThatResultsInLumpSumDistributionOfAccountBalanceUponEmploymentTermination" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_LongTermCreditFundExhibitSMember_019e1d57-bd10-76be-aa76-473d6b35cb96_terseLabel_en-US" xlink:label="lab_ibm_LongTermCreditFundExhibitSMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Long Term Credit Fund</link:label>
    <link:label id="lab_ibm_LongTermCreditFundExhibitSMember_label_en-US" xlink:label="lab_ibm_LongTermCreditFundExhibitSMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Long Term Credit Fund - Exhibit S [Member]</link:label>
    <link:label id="lab_ibm_LongTermCreditFundExhibitSMember_documentation_en-US" xlink:label="lab_ibm_LongTermCreditFundExhibitSMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Long Term Credit Fund, Managed by Loomis, Sayles and Company</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_LongTermCreditFundExhibitSMember" xlink:href="ibm-20260626.xsd#ibm_LongTermCreditFundExhibitSMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_LongTermCreditFundExhibitSMember" xlink:to="lab_ibm_LongTermCreditFundExhibitSMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_MortgageBackedSecuritiesOtherMember_019e1d57-bd0f-73e4-936e-99ff7b1eefa9_terseLabel_en-US" xlink:label="lab_us-gaap_MortgageBackedSecuritiesOtherMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Mortgage and asset-backed securities</link:label>
    <link:label id="lab_us-gaap_MortgageBackedSecuritiesOtherMember_label_en-US" xlink:label="lab_us-gaap_MortgageBackedSecuritiesOtherMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Mortgage-Backed Securities, Other [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MortgageBackedSecuritiesOtherMember" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_MortgageBackedSecuritiesOtherMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MortgageBackedSecuritiesOtherMember" xlink:to="lab_us-gaap_MortgageBackedSecuritiesOtherMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_019e1d57-bd10-70ef-8c56-a8ee2a4057e0_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Description of Plan [Line Items]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Description of Plan [Line Items]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems_019e1d57-bc62-7db5-9211-443165cb33c5_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Investment, Fair Value and NAV [Line Items]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Investment, Fair Value and NAV [Line Items]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock_019e1d57-bd0f-7016-be36-74bb095c3476_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Description of Plan</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Description of Plan [Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCurrentValue_019e1d57-bd10-78d5-bb23-c732ffbc468c_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCurrentValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Investment Acquired, Excluding Plan Interest in Master Trust, Current Value</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCurrentValue_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCurrentValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Investment Acquired, Excluding Plan Interest in Master Trust, Current Value</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCurrentValue" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCurrentValue"/>
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    <link:label id="lab_us-gaap_DerivativeMember_019e1d57-bd0f-754c-86e4-aa9c2c46f0b7_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Derivative</link:label>
    <link:label id="lab_us-gaap_DerivativeMember_label_en-US" xlink:label="lab_us-gaap_DerivativeMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeMember" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DerivativeMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeMember" xlink:to="lab_us-gaap_DerivativeMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_019e1d57-bd10-7507-b55e-e2c192bc1870_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Statement of Change in Net Asset Available for Benefit [Line Items]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Statement of Change in Net Asset Available for Benefit [Line Items]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable_019e1d57-bd0f-7633-9d1e-8303b103d125_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Statement of Net Asset Available for Benefit [Table]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Statement of Net Asset Available for Benefit [Table]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_InterestIncomeFundMember_019e1d57-bd0f-759e-b281-1484b1a06c1b_terseLabel_en-US" xlink:label="lab_ibm_InterestIncomeFundMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest Income Fund</link:label>
    <link:label id="lab_ibm_InterestIncomeFundMember_label_en-US" xlink:label="lab_ibm_InterestIncomeFundMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Income Fund [Member]</link:label>
    <link:label id="lab_ibm_InterestIncomeFundMember_documentation_en-US" xlink:label="lab_ibm_InterestIncomeFundMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Interest Income Fund</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFundMember" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFundMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_InterestIncomeFundMember" xlink:to="lab_ibm_InterestIncomeFundMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems_019e1d57-bd10-7120-a5f1-dfb0bbd37958_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Asset Held for Investment [Line Items]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Asset Held for Investment [Line Items]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnInvestment_019e1d57-bd10-71c3-ae60-387bd9bcc294_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnInvestment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest income from investments</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnInvestment_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnInvestment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Change in Net Asset Available for Benefit, Increase from Interest Income on Investment</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnInvestment" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnInvestment"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnInvestment" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnInvestment" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_FixedIncomeFundsMember_019e1d57-bd10-7b17-a20a-80d9f9d9e5f7_terseLabel_en-US" xlink:label="lab_us-gaap_FixedIncomeFundsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fixed income mutual funds</link:label>
    <link:label id="lab_us-gaap_FixedIncomeFundsMember_label_en-US" xlink:label="lab_us-gaap_FixedIncomeFundsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Fixed Income Funds [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FixedIncomeFundsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FixedIncomeFundsMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FixedIncomeFundsMember" xlink:to="lab_us-gaap_FixedIncomeFundsMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember_019e1d57-bd10-78a1-a8d3-a37ec94a18ea_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">IBM Corporation common stock</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Employer, Common Stock [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_ShortTermInvestmentsMember_019e1d57-bd0f-7cea-a080-898b1ea5b99b_terseLabel_en-US" xlink:label="lab_us-gaap_ShortTermInvestmentsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Short-Term Investments</link:label>
    <link:label id="lab_us-gaap_ShortTermInvestmentsMember_label_en-US" xlink:label="lab_us-gaap_ShortTermInvestmentsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Short-Term Investments [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermInvestmentsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShortTermInvestmentsMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShortTermInvestmentsMember" xlink:to="lab_us-gaap_ShortTermInvestmentsMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_InvestmentIdentifierAxis_019e1d57-bd0f-7c67-93ff-a40869ad3998_terseLabel_en-US" xlink:label="lab_us-gaap_InvestmentIdentifierAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investment, Identifier [Axis]</link:label>
    <link:label id="lab_us-gaap_InvestmentIdentifierAxis_label_en-US" xlink:label="lab_us-gaap_InvestmentIdentifierAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investment, Identifier [Axis]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentIdentifierAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIdentifierAxis"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InvestmentIdentifierAxis" xlink:to="lab_us-gaap_InvestmentIdentifierAxis" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_HighYieldDebtFundMember_019e1d57-bd0f-731c-9503-dc8a95a70107_terseLabel_en-US" xlink:label="lab_ibm_HighYieldDebtFundMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">High Yield Debt Fund</link:label>
    <link:label id="lab_ibm_HighYieldDebtFundMember_label_en-US" xlink:label="lab_ibm_HighYieldDebtFundMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">High Yield Debt Fund [Member]</link:label>
    <link:label id="lab_ibm_HighYieldDebtFundMember_documentation_en-US" xlink:label="lab_ibm_HighYieldDebtFundMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">High Yield Debt Fund, Managed by JP Morgan</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_HighYieldDebtFundMember" xlink:href="ibm-20260626.xsd#ibm_HighYieldDebtFundMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_HighYieldDebtFundMember" xlink:to="lab_ibm_HighYieldDebtFundMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense_019e1d57-bd10-7b33-829b-159e78f04cf4_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Administrative Expenses, Net</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Change in Net Asset Available for Benefit, Decrease from Administrative Expense</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_SmallMidCapStockIndexFundMember_019e1d57-bd10-74fa-9fdd-b0f7d7a28385_terseLabel_en-US" xlink:label="lab_ibm_SmallMidCapStockIndexFundMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Small/Mid-Cap Stock Index Fund</link:label>
    <link:label id="lab_ibm_SmallMidCapStockIndexFundMember_label_en-US" xlink:label="lab_ibm_SmallMidCapStockIndexFundMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Small/Mid-Cap Stock Index Fund [Member]</link:label>
    <link:label id="lab_ibm_SmallMidCapStockIndexFundMember_documentation_en-US" xlink:label="lab_ibm_SmallMidCapStockIndexFundMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Small/Mid-Cap Stock Index Fund, Managed by State Street Global Advisors</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_SmallMidCapStockIndexFundMember" xlink:href="ibm-20260626.xsd#ibm_SmallMidCapStockIndexFundMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_SmallMidCapStockIndexFundMember" xlink:to="lab_ibm_SmallMidCapStockIndexFundMember" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPEmployeeBenefitPlanReconciliationOfInvestmentIncomePerFinancialStatementsToForm5500TableTextBlock_019e61a0-6593-73a0-b48f-3311b248ddb0_terseLabel_en-US" xlink:label="lab_ibm_EBPEmployeeBenefitPlanReconciliationOfInvestmentIncomePerFinancialStatementsToForm5500TableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Employee Benefit Plan Reconciliation Of Investment Income Per Financial Statements To Form 5500 [Table Text Block]</link:label>
    <link:label id="lab_ibm_EBPEmployeeBenefitPlanReconciliationOfInvestmentIncomePerFinancialStatementsToForm5500TableTextBlock_label_en-US" xlink:label="lab_ibm_EBPEmployeeBenefitPlanReconciliationOfInvestmentIncomePerFinancialStatementsToForm5500TableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Employee Benefit Plan Reconciliation Of Investment Income Per Financial Statements To Form 5500 [Table Text Block]</link:label>
    <link:label id="lab_ibm_EBPEmployeeBenefitPlanReconciliationOfInvestmentIncomePerFinancialStatementsToForm5500TableTextBlock_documentation_en-US" xlink:label="lab_ibm_EBPEmployeeBenefitPlanReconciliationOfInvestmentIncomePerFinancialStatementsToForm5500TableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Tabular disclosure of reconciliation of investment income per financial statement to Form 5500 for employee stock purchase, saving, or similar plan (employee benefit plan (EBP)). Form 5500 is form provided by Department of the Treasury, Internal Revenue Service (IRS); Department of Labor (DOL), Employee Benefit Security Administration (EBSA); and Pension Benefit Guaranty Corporation (PBGC).</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPEmployeeBenefitPlanReconciliationOfInvestmentIncomePerFinancialStatementsToForm5500TableTextBlock" xlink:href="ibm-20260626.xsd#ibm_EBPEmployeeBenefitPlanReconciliationOfInvestmentIncomePerFinancialStatementsToForm5500TableTextBlock"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPEmployeeBenefitPlanReconciliationOfInvestmentIncomePerFinancialStatementsToForm5500TableTextBlock" xlink:to="lab_ibm_EBPEmployeeBenefitPlanReconciliationOfInvestmentIncomePerFinancialStatementsToForm5500TableTextBlock" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems_019e6592-c193-70b0-8b97-ab015de931ce_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Loans or Fixed Income Obligations in Default or Classified as Uncollectible</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Reportable Transaction [Line Items]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfReportableTransactionLineItems" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPParticipantPrimaryResidenceLoanTerm_019e244b-eb35-7a9c-92d9-f8811d936b8b_terseLabel_en-US" xlink:label="lab_ibm_EBPParticipantPrimaryResidenceLoanTerm" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Participant Primary Residence Loan, Term</link:label>
    <link:label id="lab_ibm_EBPParticipantPrimaryResidenceLoanTerm_label_en-US" xlink:label="lab_ibm_EBPParticipantPrimaryResidenceLoanTerm" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Participant Primary Residence Loan, Term</link:label>
    <link:label id="lab_ibm_EBPParticipantPrimaryResidenceLoanTerm_documentation_en-US" xlink:label="lab_ibm_EBPParticipantPrimaryResidenceLoanTerm" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Participant Primary Residence Loan, Term</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantPrimaryResidenceLoanTerm" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantPrimaryResidenceLoanTerm"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPParticipantPrimaryResidenceLoanTerm" xlink:to="lab_ibm_EBPParticipantPrimaryResidenceLoanTerm" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitAbstract_019e1d57-bd10-7c0c-aa75-397a95377c5d_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Statement of Change in Net Asset Available for Benefit [Abstract]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitAbstract_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Statement of Change in Net Asset Available for Benefit [Abstract]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitAbstract"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitAbstract" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitAbstract" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPEligibleParticipantMinimumInstallmentDistributionAmountPerPeriod_019e2409-b9f5-75f9-b2d6-bd289e937008_terseLabel_en-US" xlink:label="lab_ibm_EBPEligibleParticipantMinimumInstallmentDistributionAmountPerPeriod" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP Eligible Participant Minimum Installment Distribution Amount</link:label>
    <link:label id="lab_ibm_EBPEligibleParticipantMinimumInstallmentDistributionAmountPerPeriod_label_en-US" xlink:label="lab_ibm_EBPEligibleParticipantMinimumInstallmentDistributionAmountPerPeriod" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Eligible Participant Minimum Installment Distribution Amount Per Period</link:label>
    <link:label id="lab_ibm_EBPEligibleParticipantMinimumInstallmentDistributionAmountPerPeriod_documentation_en-US" xlink:label="lab_ibm_EBPEligibleParticipantMinimumInstallmentDistributionAmountPerPeriod" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Eligible Participant Minimum Installment Distribution Amount Per Period</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPEligibleParticipantMinimumInstallmentDistributionAmountPerPeriod" xlink:href="ibm-20260626.xsd#ibm_EBPEligibleParticipantMinimumInstallmentDistributionAmountPerPeriod"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPEligibleParticipantMinimumInstallmentDistributionAmountPerPeriod" xlink:to="lab_ibm_EBPEligibleParticipantMinimumInstallmentDistributionAmountPerPeriod" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPIncomeSalesProceedsAndOtherReceivables_019e1d57-bd0f-776d-8dd7-560c6ee854cd_terseLabel_en-US" xlink:label="lab_ibm_EBPIncomeSalesProceedsAndOtherReceivables" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Income, sales proceeds and other receivables</link:label>
    <link:label id="lab_ibm_EBPIncomeSalesProceedsAndOtherReceivables_label_en-US" xlink:label="lab_ibm_EBPIncomeSalesProceedsAndOtherReceivables" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Income, Sales Proceeds and Other Receivables</link:label>
    <link:label id="lab_ibm_EBPIncomeSalesProceedsAndOtherReceivables_documentation_en-US" xlink:label="lab_ibm_EBPIncomeSalesProceedsAndOtherReceivables" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">The amount of receivable for sale of investment held by; income earned (including but not limited to, dividend and interest receivables) but not yet received on investment held by; and other amount receivable classified as other for; employee stock purchase, saving, or similar plan (employee benefit plan (EBP)),</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPIncomeSalesProceedsAndOtherReceivables" xlink:href="ibm-20260626.xsd#ibm_EBPIncomeSalesProceedsAndOtherReceivables"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPIncomeSalesProceedsAndOtherReceivables" xlink:to="lab_ibm_EBPIncomeSalesProceedsAndOtherReceivables" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp_019e6ada-3a18-742c-80ab-5e7d294f6f11_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Delinquent Participant Contribution, Corrected Outside VFCP</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Delinquent Participant Contribution, Corrected Outside VFCP</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable_019e1d57-bd0f-793b-ac13-b3e454b06988_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Tax Status [Table]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Tax Status [Table]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Accounting Policy, Accounting Standard Update, and Change in Accounting Principle [Abstract]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForDividendIncomeOnInvestment_019e1d57-bd0f-75b0-8d31-e82a65652ace_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForDividendIncomeOnInvestment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Dividends</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForDividendIncomeOnInvestment_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForDividendIncomeOnInvestment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Change in Net Asset Available for Benefit, Increase from Dividend Income on Investment</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForDividendIncomeOnInvestment" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForDividendIncomeOnInvestment"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForDividendIncomeOnInvestment" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForDividendIncomeOnInvestment" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_HighYieldAndEmergingMarketsBondFundMember_019e1d57-bd10-75df-af29-60db5d93367a_terseLabel_en-US" xlink:label="lab_ibm_HighYieldAndEmergingMarketsBondFundMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">High Yield and Emerging Markets Bond Fund</link:label>
    <link:label id="lab_ibm_HighYieldAndEmergingMarketsBondFundMember_label_en-US" xlink:label="lab_ibm_HighYieldAndEmergingMarketsBondFundMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">High Yield and Emerging Markets Bond Fund [Member]</link:label>
    <link:label id="lab_ibm_HighYieldAndEmergingMarketsBondFundMember_documentation_en-US" xlink:label="lab_ibm_HighYieldAndEmergingMarketsBondFundMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">High Yield and Emerging Markets Bond Fund, Managed by Pacific Investment Management Company</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_HighYieldAndEmergingMarketsBondFundMember" xlink:href="ibm-20260626.xsd#ibm_HighYieldAndEmergingMarketsBondFundMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_HighYieldAndEmergingMarketsBondFundMember" xlink:to="lab_ibm_HighYieldAndEmergingMarketsBondFundMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue_019e1d57-bd0f-700c-97ed-38e71f0312f1_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Asset Held for Investment, Investment, Excluding Plan Interest in Master Trust, Current Value</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentInvestmentExcludingPlanInterestInMasterTrustCurrentValue" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_019e1d57-bd0f-73a9-bc12-f9023a828a31_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair Value Hierarchy and NAV [Domain]</link:label>
    <link:label id="lab_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_label_en-US" xlink:label="lab_us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Fair Value Hierarchy and NAV [Domain]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="lab_us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPLoanObligorDomain_019e4716-2d6c-7bb2-8806-5d08b1aa31a4_terseLabel_en-US" xlink:label="lab_ibm_EBPLoanObligorDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Loan Obligor [Domain]</link:label>
    <link:label id="lab_ibm_EBPLoanObligorDomain_label_en-US" xlink:label="lab_ibm_EBPLoanObligorDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Loan Obligor [Domain]</link:label>
    <link:label id="lab_ibm_EBPLoanObligorDomain_documentation_en-US" xlink:label="lab_ibm_EBPLoanObligorDomain" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Loan Obligor [Domain]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPLoanObligorDomain" xlink:href="ibm-20260626.xsd#ibm_EBPLoanObligorDomain"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPLoanObligorDomain" xlink:to="lab_ibm_EBPLoanObligorDomain" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_TotalStockMarketIndexFundMember_019e1d57-bd0f-72a6-ac9e-511659bd78d1_terseLabel_en-US" xlink:label="lab_ibm_TotalStockMarketIndexFundMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Total Stock Market Index Fund</link:label>
    <link:label id="lab_ibm_TotalStockMarketIndexFundMember_label_en-US" xlink:label="lab_ibm_TotalStockMarketIndexFundMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Total Stock Market Index Fund [Member]</link:label>
    <link:label id="lab_ibm_TotalStockMarketIndexFundMember_documentation_en-US" xlink:label="lab_ibm_TotalStockMarketIndexFundMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Total Stock Market Index Fund, Managed by State Street Global Advisors</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_TotalStockMarketIndexFundMember" xlink:href="ibm-20260626.xsd#ibm_TotalStockMarketIndexFundMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_TotalStockMarketIndexFundMember" xlink:to="lab_ibm_TotalStockMarketIndexFundMember" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanLiabilityInvestmentPurchase_019e1d57-bd0f-780b-9d11-c41fb03b7f0b_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanLiabilityInvestmentPurchase" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Payable for investments purchased</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanLiabilityInvestmentPurchase_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanLiabilityInvestmentPurchase" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Liability for Investment Purchase</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanLiabilityInvestmentPurchase" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanLiabilityInvestmentPurchase"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanLiabilityInvestmentPurchase" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanLiabilityInvestmentPurchase" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Tax Status [Abstract]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_InterestIncomeFund5748Member_019e1d57-bd0f-766d-ae39-32760d2cbe5d_terseLabel_en-US" xlink:label="lab_ibm_InterestIncomeFund5748Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5748</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5748Member_label_en-US" xlink:label="lab_ibm_InterestIncomeFund5748Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5748 [Member]</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5748Member_documentation_en-US" xlink:label="lab_ibm_InterestIncomeFund5748Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5748</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5748Member" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5748Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_InterestIncomeFund5748Member" xlink:to="lab_ibm_InterestIncomeFund5748Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPDisasterRelatedEarlyWithdrawalMaximumElectiveRepaymentPeriod_019e242f-631b-75f2-a608-762f7ab82233_terseLabel_en-US" xlink:label="lab_ibm_EBPDisasterRelatedEarlyWithdrawalMaximumElectiveRepaymentPeriod" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Disaster Related Early Withdrawal Maximum Elective Repayment Period Per IRS Rules to Avoid Ordinary Income Treatment</link:label>
    <link:label id="lab_ibm_EBPDisasterRelatedEarlyWithdrawalMaximumElectiveRepaymentPeriod_label_en-US" xlink:label="lab_ibm_EBPDisasterRelatedEarlyWithdrawalMaximumElectiveRepaymentPeriod" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Disaster Related Early Withdrawal Maximum Elective Repayment Period</link:label>
    <link:label id="lab_ibm_EBPDisasterRelatedEarlyWithdrawalMaximumElectiveRepaymentPeriod_documentation_en-US" xlink:label="lab_ibm_EBPDisasterRelatedEarlyWithdrawalMaximumElectiveRepaymentPeriod" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Disaster Related Early Withdrawal Maximum Elective Repayment Period Allowed by IRS Regulations to Avoid Ordinary Taxes</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPDisasterRelatedEarlyWithdrawalMaximumElectiveRepaymentPeriod" xlink:href="ibm-20260626.xsd#ibm_EBPDisasterRelatedEarlyWithdrawalMaximumElectiveRepaymentPeriod"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPDisasterRelatedEarlyWithdrawalMaximumElectiveRepaymentPeriod" xlink:to="lab_ibm_EBPDisasterRelatedEarlyWithdrawalMaximumElectiveRepaymentPeriod" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPHardshipWithdrawalPotentialAdditionalTaxPercentageOnEarlyDistributions_019e240e-0f78-7078-92ac-739f0663fc85_terseLabel_en-US" xlink:label="lab_ibm_EBPHardshipWithdrawalPotentialAdditionalTaxPercentageOnEarlyDistributions" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP Hardship Withdrawal Potential Additional Tax Percentage on Early Distributions</link:label>
    <link:label id="lab_ibm_EBPHardshipWithdrawalPotentialAdditionalTaxPercentageOnEarlyDistributions_label_en-US" xlink:label="lab_ibm_EBPHardshipWithdrawalPotentialAdditionalTaxPercentageOnEarlyDistributions" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Hardship Withdrawal Potential Additional Tax Percentage on Early Distributions</link:label>
    <link:label id="lab_ibm_EBPHardshipWithdrawalPotentialAdditionalTaxPercentageOnEarlyDistributions_documentation_en-US" xlink:label="lab_ibm_EBPHardshipWithdrawalPotentialAdditionalTaxPercentageOnEarlyDistributions" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Hardship Withdrawal Potential Additional Tax Percentage on Early Distributions</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPHardshipWithdrawalPotentialAdditionalTaxPercentageOnEarlyDistributions" xlink:href="ibm-20260626.xsd#ibm_EBPHardshipWithdrawalPotentialAdditionalTaxPercentageOnEarlyDistributions"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPHardshipWithdrawalPotentialAdditionalTaxPercentageOnEarlyDistributions" xlink:to="lab_ibm_EBPHardshipWithdrawalPotentialAdditionalTaxPercentageOnEarlyDistributions" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems_019e1d57-bd10-767c-ad1f-c780e2c3cbea_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Reconciliation of Financial Statement to Form 5500 [Line Items]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Reconciliation of Financial Statement to Form 5500 [Line Items]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500LineItems" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock_019ea92d-91dc-7d33-88bc-76e61cd203d2_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Expense</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Expense [Policy Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500TextBlock_019e1d57-bd0f-7b84-9172-8b158aec6a18_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500TextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Reconciliation of Financial Statement to Form 5500</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500TextBlock_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500TextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Reconciliation of Financial Statement to Form 5500 [Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500TextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500TextBlock"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500TextBlock" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanReconciliationToForm5500TextBlock" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock_019e1d57-bd10-722c-98a1-4ae0f82384e4_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Investment</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Investment [Policy Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock" xlink:to="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_InterestIncomeFund5745Member_019e1d57-bd10-7174-8896-e07efeae81a7_terseLabel_en-US" xlink:label="lab_ibm_InterestIncomeFund5745Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5745</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5745Member_label_en-US" xlink:label="lab_ibm_InterestIncomeFund5745Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5745 [Member]</link:label>
    <link:label id="lab_ibm_InterestIncomeFund5745Member_documentation_en-US" xlink:label="lab_ibm_InterestIncomeFund5745Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Interest Income Fund 5745</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_InterestIncomeFund5745Member" xlink:href="ibm-20260626.xsd#ibm_InterestIncomeFund5745Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_InterestIncomeFund5745Member" xlink:to="lab_ibm_InterestIncomeFund5745Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_EBPParticipantAccountBalanceMinimumAllowingDeferralOfDistributionToIRSLimit_019e2969-fea4-776b-97ea-dae0f94f6d83_terseLabel_en-US" xlink:label="lab_ibm_EBPParticipantAccountBalanceMinimumAllowingDeferralOfDistributionToIRSLimit" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Participant Account Balance Minimum Allowing Deferral of Distribution to IRS Limit</link:label>
    <link:label id="lab_ibm_EBPParticipantAccountBalanceMinimumAllowingDeferralOfDistributionToIRSLimit_label_en-US" xlink:label="lab_ibm_EBPParticipantAccountBalanceMinimumAllowingDeferralOfDistributionToIRSLimit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Participant Account Balance Minimum Allowing Deferral of Distribution to IRS Limit</link:label>
    <link:label id="lab_ibm_EBPParticipantAccountBalanceMinimumAllowingDeferralOfDistributionToIRSLimit_documentation_en-US" xlink:label="lab_ibm_EBPParticipantAccountBalanceMinimumAllowingDeferralOfDistributionToIRSLimit" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Participant Account Balance Minimum Allowing Deferral of Distribution Upon Employment Termination up to IRS Limit</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantAccountBalanceMinimumAllowingDeferralOfDistributionToIRSLimit" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantAccountBalanceMinimumAllowingDeferralOfDistributionToIRSLimit"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPParticipantAccountBalanceMinimumAllowingDeferralOfDistributionToIRSLimit" xlink:to="lab_ibm_EBPParticipantAccountBalanceMinimumAllowingDeferralOfDistributionToIRSLimit" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityCentralIndexKey_019e1d57-bd0f-7af5-ba0c-66f28b4b97f8_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/2026/dei-2026.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_us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems_019e1d57-bd10-7a0f-b5ed-abee2bd15f8e_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Tax Status [Line Items]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Tax Status [Line Items]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems"/>
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    <link:label id="lab_ibm_EBPParticipantGeneralPurposeLoanAgreementTerm_019e2448-676e-76b6-988e-a3f3e1a25759_terseLabel_en-US" xlink:label="lab_ibm_EBPParticipantGeneralPurposeLoanAgreementTerm" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Participant General Purpose Loan Agreement, Term</link:label>
    <link:label id="lab_ibm_EBPParticipantGeneralPurposeLoanAgreementTerm_label_en-US" xlink:label="lab_ibm_EBPParticipantGeneralPurposeLoanAgreementTerm" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Participant General Purpose Loan Agreement, Term</link:label>
    <link:label id="lab_ibm_EBPParticipantGeneralPurposeLoanAgreementTerm_documentation_en-US" xlink:label="lab_ibm_EBPParticipantGeneralPurposeLoanAgreementTerm" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Participant General Purpose Loan Agreement, Term</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantGeneralPurposeLoanAgreementTerm" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantGeneralPurposeLoanAgreementTerm"/>
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    <link:label id="lab_ibm_EBPParticipantContributionAftertaxMaximumAnnualCompensationToTotalCompensationPercentage_label_en-US" xlink:label="lab_ibm_EBPParticipantContributionAftertaxMaximumAnnualCompensationToTotalCompensationPercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Participant Contribution, Aftertax, Maximum Annual Compensation to Total Compensation, Percentage</link:label>
    <link:label id="lab_ibm_EBPParticipantContributionAftertaxMaximumAnnualCompensationToTotalCompensationPercentage_documentation_en-US" xlink:label="lab_ibm_EBPParticipantContributionAftertaxMaximumAnnualCompensationToTotalCompensationPercentage" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">EBP, Participant Contribution, Aftertax, Maximum Annual Compensation to Total Compensation, Percentage</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_EBPParticipantContributionAftertaxMaximumAnnualCompensationToTotalCompensationPercentage" xlink:href="ibm-20260626.xsd#ibm_EBPParticipantContributionAftertaxMaximumAnnualCompensationToTotalCompensationPercentage"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_EBPParticipantContributionAftertaxMaximumAnnualCompensationToTotalCompensationPercentage" xlink:to="lab_ibm_EBPParticipantContributionAftertaxMaximumAnnualCompensationToTotalCompensationPercentage" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_FairValueByFairValueHierarchyLevelAxis_019e1d57-bd0f-7e1e-885d-1b9c80aad169_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair Value Hierarchy and NAV [Axis]</link:label>
    <link:label id="lab_us-gaap_FairValueByFairValueHierarchyLevelAxis_label_en-US" xlink:label="lab_us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Fair Value Hierarchy and NAV [Axis]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
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    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock_019e1d57-bd10-7873-8714-650ec35f74c5_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Summary of Accounting Policy</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Summary of Accounting Policy [Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock"/>
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    <link:label id="lab_us-gaap_EquityFundsMember_019e1d57-bd10-763e-b707-7722af99fff1_terseLabel_en-US" xlink:label="lab_us-gaap_EquityFundsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Equity Funds</link:label>
    <link:label id="lab_us-gaap_EquityFundsMember_label_en-US" xlink:label="lab_us-gaap_EquityFundsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Equity Funds [Member]</link:label>
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    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTableTextBlock_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Delinquent Participant Contribution [Text Block]</link:label>
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    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock_019e1d57-bd0f-7e3d-8dde-ca3960ab8992_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Tax Status</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Tax Status [Text Block]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock"/>
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    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingToTotalAccountPercentage_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingToTotalAccountPercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Note Receivable from Participant, Account, Maximum Borrowing, to Total Account, Percentage</link:label>
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    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis_019e1d57-bd10-7cf4-af44-4c68a679839b_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Participant-Directed and Nonparticipant-Directed Status [Axis]</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Participant-Directed and Nonparticipant-Directed Status [Axis]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis"/>
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    <link:label id="lab_us-gaap-ebp_EbpFairValueInvestmentNavRedemptionOtherRestrictionDescription_019e1d57-bd0f-731e-b5da-e4571cd9e45f_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EbpFairValueInvestmentNavRedemptionOtherRestrictionDescription" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Fair Value, Investment, NAV, Redemption Other Restriction, Description</link:label>
    <link:label id="lab_us-gaap-ebp_EbpFairValueInvestmentNavRedemptionOtherRestrictionDescription_label_en-US" xlink:label="lab_us-gaap-ebp_EbpFairValueInvestmentNavRedemptionOtherRestrictionDescription" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Fair Value, Investment, NAV, Redemption Other Restriction, Description</link:label>
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    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionNotCorrected_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionNotCorrected" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Schedule of Delinquent Participant Contribution, Not Corrected</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionNotCorrected" xlink:href="https://xbrl.fasb.org/us-gaap/2026/ebp/elts/us-gaap-ebp-2026.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionNotCorrected"/>
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    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairAndContractValue_019e8997-d19b-71d5-8008-91230eb83321_terseLabel_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairAndContractValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBP, Investment, Excluding Plan Interest in Master Trust, Fair and Contract Value</link:label>
    <link:label id="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairAndContractValue_label_en-US" xlink:label="lab_us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairAndContractValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">EBP, Investment, Excluding Plan Interest in Master Trust, Fair and Contract Value</link:label>
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