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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_ibm_Notes1.500PercentDue2029Member_019f4774-4219-7b2f-a1dd-34fcf66aa4de_terseLabel_en-US" xlink:label="lab_ibm_Notes1.500PercentDue2029Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">1.500% Notes due 2029</link:label>
    <link:label id="lab_ibm_Notes1.500PercentDue2029Member_label_en-US" xlink:label="lab_ibm_Notes1.500PercentDue2029Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">1.500% Notes due 2029</link:label>
    <link:label id="lab_ibm_Notes1.500PercentDue2029Member_documentation_en-US" xlink:label="lab_ibm_Notes1.500PercentDue2029Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 1.500% due 2029.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes1.500PercentDue2029Member" xlink:href="ibm-20260714.xsd#ibm_Notes1.500PercentDue2029Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes1.500PercentDue2029Member" xlink:to="lab_ibm_Notes1.500PercentDue2029Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes0.300PercentDue2026Member_019f4774-4219-7626-932c-f2dfa4ca1ac0_terseLabel_en-US" xlink:label="lab_ibm_Notes0.300PercentDue2026Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">0.300% Notes due 2026</link:label>
    <link:label id="lab_ibm_Notes0.300PercentDue2026Member_label_en-US" xlink:label="lab_ibm_Notes0.300PercentDue2026Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">0.300% Notes due 2026</link:label>
    <link:label id="lab_ibm_Notes0.300PercentDue2026Member_documentation_en-US" xlink:label="lab_ibm_Notes0.300PercentDue2026Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 0.300% due 2026.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes0.300PercentDue2026Member" xlink:href="ibm-20260714.xsd#ibm_Notes0.300PercentDue2026Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes0.300PercentDue2026Member" xlink:to="lab_ibm_Notes0.300PercentDue2026Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityTaxIdentificationNumber_019f4774-4219-73e4-956e-9892eda5cdba_terseLabel_en-US" xlink:label="lab_dei_EntityTaxIdentificationNumber" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Tax Identification Number</link:label>
    <link:label id="lab_dei_EntityTaxIdentificationNumber_label_en-US" xlink:label="lab_dei_EntityTaxIdentificationNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Tax Identification Number</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityTaxIdentificationNumber" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityTaxIdentificationNumber"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityTaxIdentificationNumber" xlink:to="lab_dei_EntityTaxIdentificationNumber" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityFileNumber_019f4774-4219-745c-b1af-363965c5d7e1_terseLabel_en-US" xlink:label="lab_dei_EntityFileNumber" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity File Number</link:label>
    <link:label id="lab_dei_EntityFileNumber_label_en-US" xlink:label="lab_dei_EntityFileNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity File Number</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityFileNumber"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityFileNumber" xlink:to="lab_dei_EntityFileNumber" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_A3625NotesDue2031Member_019f4774-4219-755d-b135-03ab1624487a_terseLabel_en-US" xlink:label="lab_ibm_A3625NotesDue2031Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.625% Notes due 2031</link:label>
    <link:label id="lab_ibm_A3625NotesDue2031Member_label_en-US" xlink:label="lab_ibm_A3625NotesDue2031Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.625% Notes due 2031 [Member]</link:label>
    <link:label id="lab_ibm_A3625NotesDue2031Member_documentation_en-US" xlink:label="lab_ibm_A3625NotesDue2031Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">3.625% Notes due 2031</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_A3625NotesDue2031Member" xlink:href="ibm-20260714.xsd#ibm_A3625NotesDue2031Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A3625NotesDue2031Member" xlink:to="lab_ibm_A3625NotesDue2031Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_Security12bTitle_019f4774-4219-75c1-9cac-2e342cecc9d6_terseLabel_en-US" xlink:label="lab_dei_Security12bTitle" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Title of 12(b) Security</link:label>
    <link:label id="lab_dei_Security12bTitle_label_en-US" xlink:label="lab_dei_Security12bTitle" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Title of 12(b) Security</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_Security12bTitle"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_Security12bTitle" xlink:to="lab_dei_Security12bTitle" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes1.250PercentDue2034Member_019f4774-4219-7d96-8187-149dfaf477c6_terseLabel_en-US" xlink:label="lab_ibm_Notes1.250PercentDue2034Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">1.250% Notes due 2034</link:label>
    <link:label id="lab_ibm_Notes1.250PercentDue2034Member_label_en-US" xlink:label="lab_ibm_Notes1.250PercentDue2034Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">1.250% Notes due 2034</link:label>
    <link:label id="lab_ibm_Notes1.250PercentDue2034Member_documentation_en-US" xlink:label="lab_ibm_Notes1.250PercentDue2034Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 1.250% due 2034.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes1.250PercentDue2034Member" xlink:href="ibm-20260714.xsd#ibm_Notes1.250PercentDue2034Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes1.250PercentDue2034Member" xlink:to="lab_ibm_Notes1.250PercentDue2034Member" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_ClassOfStockDomain_019f4774-4219-7aad-a065-d4605798ac7e_terseLabel_en-US" xlink:label="lab_us-gaap_ClassOfStockDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Class of Stock [Domain]</link:label>
    <link:label id="lab_us-gaap_ClassOfStockDomain_label_en-US" xlink:label="lab_us-gaap_ClassOfStockDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Class of Stock [Domain]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ClassOfStockDomain"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ClassOfStockDomain" xlink:to="lab_us-gaap_ClassOfStockDomain" xlink:type="arc" order="1"/>
    <link:label id="lab_exch_XNYS_019f4774-4219-7ff1-b210-23259fce4910_terseLabel_en-US" xlink:label="lab_exch_XNYS" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">NEW YORK STOCK EXCHANGE, INC.</link:label>
    <link:label id="lab_exch_XNYS_label_en-US" xlink:label="lab_exch_XNYS" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">NEW YORK STOCK EXCHANGE, INC. [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_exch_XNYS" xlink:href="https://xbrl.sec.gov/exch/2026/exch-2026.xsd#exch_XNYS"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_exch_XNYS" xlink:to="lab_exch_XNYS" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityIncorporationStateCountryCode_019f4774-4219-7bb3-9549-fb0cc54f8f38_terseLabel_en-US" xlink:label="lab_dei_EntityIncorporationStateCountryCode" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
    <link:label id="lab_dei_EntityIncorporationStateCountryCode_label_en-US" xlink:label="lab_dei_EntityIncorporationStateCountryCode" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityIncorporationStateCountryCode"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityIncorporationStateCountryCode" xlink:to="lab_dei_EntityIncorporationStateCountryCode" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_A4000NotesDue2043Member_019f4774-4219-75ac-9170-71fd22cb9b15_terseLabel_en-US" xlink:label="lab_ibm_A4000NotesDue2043Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">4.000% Notes due 2043</link:label>
    <link:label id="lab_ibm_A4000NotesDue2043Member_label_en-US" xlink:label="lab_ibm_A4000NotesDue2043Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">4.000% Notes due 2043 [Member]</link:label>
    <link:label id="lab_ibm_A4000NotesDue2043Member_documentation_en-US" xlink:label="lab_ibm_A4000NotesDue2043Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">4.000% Notes due 2043</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_A4000NotesDue2043Member" xlink:href="ibm-20260714.xsd#ibm_A4000NotesDue2043Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A4000NotesDue2043Member" xlink:to="lab_ibm_A4000NotesDue2043Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityListingsExchangeAxis_019f4774-4219-79cd-b0bc-e8f53d6fca0f_terseLabel_en-US" xlink:label="lab_dei_EntityListingsExchangeAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Listings, Exchange [Axis]</link:label>
    <link:label id="lab_dei_EntityListingsExchangeAxis_label_en-US" xlink:label="lab_dei_EntityListingsExchangeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Listings, Exchange [Axis]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityListingsExchangeAxis" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityListingsExchangeAxis"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityListingsExchangeAxis" xlink:to="lab_dei_EntityListingsExchangeAxis" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_A3.000NotesDue2031Member_019f4774-4219-7729-a2e2-e68a5269ae70_terseLabel_en-US" xlink:label="lab_ibm_A3.000NotesDue2031Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.000% Notes due 2031</link:label>
    <link:label id="lab_ibm_A3.000NotesDue2031Member_label_en-US" xlink:label="lab_ibm_A3.000NotesDue2031Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.000% Notes due 2031 [Member]</link:label>
    <link:label id="lab_ibm_A3.000NotesDue2031Member_documentation_en-US" xlink:label="lab_ibm_A3.000NotesDue2031Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">3.000% Notes due 2031</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_A3.000NotesDue2031Member" xlink:href="ibm-20260714.xsd#ibm_A3.000NotesDue2031Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A3.000NotesDue2031Member" xlink:to="lab_ibm_A3.000NotesDue2031Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_FloatingRateNotesDue2028Member_019f4774-4219-764b-abb5-1b98de8ebe22_terseLabel_en-US" xlink:label="lab_ibm_FloatingRateNotesDue2028Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Floating Rate Notes due 2028</link:label>
    <link:label id="lab_ibm_FloatingRateNotesDue2028Member_label_en-US" xlink:label="lab_ibm_FloatingRateNotesDue2028Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Floating Rate Notes due 2028 [Member]</link:label>
    <link:label id="lab_ibm_FloatingRateNotesDue2028Member_documentation_en-US" xlink:label="lab_ibm_FloatingRateNotesDue2028Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Floating Rate Notes due 2028</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_FloatingRateNotesDue2028Member" xlink:href="ibm-20260714.xsd#ibm_FloatingRateNotesDue2028Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_FloatingRateNotesDue2028Member" xlink:to="lab_ibm_FloatingRateNotesDue2028Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes1.250PercentDue2027Member_019f4774-4219-71dd-a1e4-53df40b45193_terseLabel_en-US" xlink:label="lab_ibm_Notes1.250PercentDue2027Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">1.250% Notes due 2027</link:label>
    <link:label id="lab_ibm_Notes1.250PercentDue2027Member_label_en-US" xlink:label="lab_ibm_Notes1.250PercentDue2027Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">1.250% Notes due 2027</link:label>
    <link:label id="lab_ibm_Notes1.250PercentDue2027Member_documentation_en-US" xlink:label="lab_ibm_Notes1.250PercentDue2027Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 1.250% due 2027.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes1.250PercentDue2027Member" xlink:href="ibm-20260714.xsd#ibm_Notes1.250PercentDue2027Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes1.250PercentDue2027Member" xlink:to="lab_ibm_Notes1.250PercentDue2027Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes1.200PercentDue2040Member_019f4774-4219-7856-b520-51e61f7b69c4_terseLabel_en-US" xlink:label="lab_ibm_Notes1.200PercentDue2040Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">1.200% Notes due 2040</link:label>
    <link:label id="lab_ibm_Notes1.200PercentDue2040Member_label_en-US" xlink:label="lab_ibm_Notes1.200PercentDue2040Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">1.200% Notes due 2040</link:label>
    <link:label id="lab_ibm_Notes1.200PercentDue2040Member_documentation_en-US" xlink:label="lab_ibm_Notes1.200PercentDue2040Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 1.200% due 2040.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes1.200PercentDue2040Member" xlink:href="ibm-20260714.xsd#ibm_Notes1.200PercentDue2040Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes1.200PercentDue2040Member" xlink:to="lab_ibm_Notes1.200PercentDue2040Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_A3750NotesDue2035Member_019f4774-4219-7a8a-a3e2-34ed7e262ecc_terseLabel_en-US" xlink:label="lab_ibm_A3750NotesDue2035Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.750% Notes due 2035</link:label>
    <link:label id="lab_ibm_A3750NotesDue2035Member_label_en-US" xlink:label="lab_ibm_A3750NotesDue2035Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.750% Notes due 2035 [Member]</link:label>
    <link:label id="lab_ibm_A3750NotesDue2035Member_documentation_en-US" xlink:label="lab_ibm_A3750NotesDue2035Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">3.750% Notes due 2035</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_A3750NotesDue2035Member" xlink:href="ibm-20260714.xsd#ibm_A3750NotesDue2035Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A3750NotesDue2035Member" xlink:to="lab_ibm_A3750NotesDue2035Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_DocumentPeriodEndDate_019f4774-4219-7c39-9de2-739a9d432c95_terseLabel_en-US" xlink:label="lab_dei_DocumentPeriodEndDate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Document Period End Date</link:label>
    <link:label id="lab_dei_DocumentPeriodEndDate_label_en-US" xlink:label="lab_dei_DocumentPeriodEndDate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Document Period End Date</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentPeriodEndDate"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentPeriodEndDate" xlink:to="lab_dei_DocumentPeriodEndDate" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_AmendmentFlag_019f4774-4219-7252-9f9f-a53061c3f769_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_dei_PreCommencementIssuerTenderOffer_019f4774-4219-75a6-a62b-8f4a8eb181c7_terseLabel_en-US" xlink:label="lab_dei_PreCommencementIssuerTenderOffer" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
    <link:label id="lab_dei_PreCommencementIssuerTenderOffer_label_en-US" xlink:label="lab_dei_PreCommencementIssuerTenderOffer" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_PreCommencementIssuerTenderOffer" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_PreCommencementIssuerTenderOffer"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_PreCommencementIssuerTenderOffer" xlink:to="lab_dei_PreCommencementIssuerTenderOffer" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_A3.800NotesDue2045Member_019f4774-4219-7446-a115-87995a7b43fd_terseLabel_en-US" xlink:label="lab_ibm_A3.800NotesDue2045Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.800% Notes due 2045</link:label>
    <link:label id="lab_ibm_A3.800NotesDue2045Member_label_en-US" xlink:label="lab_ibm_A3.800NotesDue2045Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.800% Notes due 2045 [Member]</link:label>
    <link:label id="lab_ibm_A3.800NotesDue2045Member_documentation_en-US" xlink:label="lab_ibm_A3.800NotesDue2045Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">3.800% Notes due 2045</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_A3.800NotesDue2045Member" xlink:href="ibm-20260714.xsd#ibm_A3.800NotesDue2045Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A3.800NotesDue2045Member" xlink:to="lab_ibm_A3.800NotesDue2045Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_SecurityExchangeName_019f4774-4219-7dce-8976-ec30d7e9fde6_terseLabel_en-US" xlink:label="lab_dei_SecurityExchangeName" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Security Exchange Name</link:label>
    <link:label id="lab_dei_SecurityExchangeName_label_en-US" xlink:label="lab_dei_SecurityExchangeName" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Security Exchange Name</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_SecurityExchangeName"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_SecurityExchangeName" xlink:to="lab_dei_SecurityExchangeName" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_DocumentType_019f4774-4219-7b70-a436-eda1dc89e385_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_ibm_Debentures5.875PercentDue2032Member_019f4774-4219-7f40-bf77-86c02855e2f4_terseLabel_en-US" xlink:label="lab_ibm_Debentures5.875PercentDue2032Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">5.875% Debentures due 2032</link:label>
    <link:label id="lab_ibm_Debentures5.875PercentDue2032Member_label_en-US" xlink:label="lab_ibm_Debentures5.875PercentDue2032Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">5.875% Debentures due 2032</link:label>
    <link:label id="lab_ibm_Debentures5.875PercentDue2032Member_documentation_en-US" xlink:label="lab_ibm_Debentures5.875PercentDue2032Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debentures bearing 5.875% due 2032.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Debentures5.875PercentDue2032Member" xlink:href="ibm-20260714.xsd#ibm_Debentures5.875PercentDue2032Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Debentures5.875PercentDue2032Member" xlink:to="lab_ibm_Debentures5.875PercentDue2032Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_PreCommencementTenderOffer_019f4774-4219-7f76-a3f7-5536688b493d_terseLabel_en-US" xlink:label="lab_dei_PreCommencementTenderOffer" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
    <link:label id="lab_dei_PreCommencementTenderOffer_label_en-US" xlink:label="lab_dei_PreCommencementTenderOffer" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_PreCommencementTenderOffer" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_PreCommencementTenderOffer"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_PreCommencementTenderOffer" xlink:to="lab_dei_PreCommencementTenderOffer" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityCentralIndexKey_019f4774-4219-70c1-84ec-c9cede18526a_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_CommonStockMember_019f4774-4219-7808-9a51-6484c6aec71b_terseLabel_en-US" xlink:label="lab_us-gaap_CommonStockMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Common Stock</link:label>
    <link:label id="lab_us-gaap_CommonStockMember_label_en-US" xlink:label="lab_us-gaap_CommonStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Common Stock [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CommonStockMember"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommonStockMember" xlink:to="lab_us-gaap_CommonStockMember" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes0.650PercentDue2032Member_019f4774-4219-7990-99e8-0d62ff66f515_terseLabel_en-US" xlink:label="lab_ibm_Notes0.650PercentDue2032Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">0.650% Notes due 2032</link:label>
    <link:label id="lab_ibm_Notes0.650PercentDue2032Member_label_en-US" xlink:label="lab_ibm_Notes0.650PercentDue2032Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">0.650% Notes due 2032</link:label>
    <link:label id="lab_ibm_Notes0.650PercentDue2032Member_documentation_en-US" xlink:label="lab_ibm_Notes0.650PercentDue2032Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 0.650% due 2032.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes0.650PercentDue2032Member" xlink:href="ibm-20260714.xsd#ibm_Notes0.650PercentDue2032Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes0.650PercentDue2032Member" xlink:to="lab_ibm_Notes0.650PercentDue2032Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes1.750PercentDue2028Member_019f4774-4219-79c9-91d2-fa7e578a8a48_terseLabel_en-US" xlink:label="lab_ibm_Notes1.750PercentDue2028Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">1.750% Notes due 2028</link:label>
    <link:label id="lab_ibm_Notes1.750PercentDue2028Member_label_en-US" xlink:label="lab_ibm_Notes1.750PercentDue2028Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">1.750% Notes due 2028</link:label>
    <link:label id="lab_ibm_Notes1.750PercentDue2028Member_documentation_en-US" xlink:label="lab_ibm_Notes1.750PercentDue2028Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 1.750% due 2028.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes1.750PercentDue2028Member" xlink:href="ibm-20260714.xsd#ibm_Notes1.750PercentDue2028Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes1.750PercentDue2028Member" xlink:to="lab_ibm_Notes1.750PercentDue2028Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_CoverAbstract_019f4774-4219-7823-b751-57a3c6d00123_terseLabel_en-US" xlink:label="lab_dei_CoverAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cover [Abstract]</link:label>
    <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_dei_LocalPhoneNumber_019f4774-4219-7fee-937a-e772ec5d9302_terseLabel_en-US" xlink:label="lab_dei_LocalPhoneNumber" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Local Phone Number</link:label>
    <link:label id="lab_dei_LocalPhoneNumber_label_en-US" xlink:label="lab_dei_LocalPhoneNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Local Phone Number</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_LocalPhoneNumber"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_LocalPhoneNumber" xlink:to="lab_dei_LocalPhoneNumber" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes1.750PercentDue2031Member_019f4774-4219-7b1e-ae58-a7509f26f25d_terseLabel_en-US" xlink:label="lab_ibm_Notes1.750PercentDue2031Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">1.750% Notes due 2031</link:label>
    <link:label id="lab_ibm_Notes1.750PercentDue2031Member_label_en-US" xlink:label="lab_ibm_Notes1.750PercentDue2031Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">1.750% Notes due 2031</link:label>
    <link:label id="lab_ibm_Notes1.750PercentDue2031Member_documentation_en-US" xlink:label="lab_ibm_Notes1.750PercentDue2031Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 1.750% due 2031.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes1.750PercentDue2031Member" xlink:href="ibm-20260714.xsd#ibm_Notes1.750PercentDue2031Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes1.750PercentDue2031Member" xlink:to="lab_ibm_Notes1.750PercentDue2031Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes0.300PercentDue2028Member_019f4774-4219-7507-85ce-31274a2e3215_terseLabel_en-US" xlink:label="lab_ibm_Notes0.300PercentDue2028Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">0.300% Notes due 2028</link:label>
    <link:label id="lab_ibm_Notes0.300PercentDue2028Member_label_en-US" xlink:label="lab_ibm_Notes0.300PercentDue2028Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">0.300% Notes due 2028</link:label>
    <link:label id="lab_ibm_Notes0.300PercentDue2028Member_documentation_en-US" xlink:label="lab_ibm_Notes0.300PercentDue2028Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 0.300% due 2028.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes0.300PercentDue2028Member" xlink:href="ibm-20260714.xsd#ibm_Notes0.300PercentDue2028Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes0.300PercentDue2028Member" xlink:to="lab_ibm_Notes0.300PercentDue2028Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_SolicitingMaterial_019f4774-4219-7237-9977-8f342885749e_terseLabel_en-US" xlink:label="lab_dei_SolicitingMaterial" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Soliciting Material</link:label>
    <link:label id="lab_dei_SolicitingMaterial_label_en-US" xlink:label="lab_dei_SolicitingMaterial" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Soliciting Material</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_SolicitingMaterial" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_SolicitingMaterial"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_SolicitingMaterial" xlink:to="lab_dei_SolicitingMaterial" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityAddressAddressLine1_019f4774-4219-72ca-9fd8-2db93b5092d9_terseLabel_en-US" xlink:label="lab_dei_EntityAddressAddressLine1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Address, Address Line One</link:label>
    <link:label id="lab_dei_EntityAddressAddressLine1_label_en-US" xlink:label="lab_dei_EntityAddressAddressLine1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Address, Address Line One</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityAddressAddressLine1"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityAddressAddressLine1" xlink:to="lab_dei_EntityAddressAddressLine1" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityAddressPostalZipCode_019f4774-4219-753f-8079-4693f60d286e_terseLabel_en-US" xlink:label="lab_dei_EntityAddressPostalZipCode" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
    <link:label id="lab_dei_EntityAddressPostalZipCode_label_en-US" xlink:label="lab_dei_EntityAddressPostalZipCode" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityAddressPostalZipCode"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityAddressPostalZipCode" xlink:to="lab_dei_EntityAddressPostalZipCode" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityRegistrantName_019f4774-4219-7d4c-923e-48298ef06043_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_dei_EntityAddressStateOrProvince_019f4774-4219-764b-a26d-bb0e383c70d6_terseLabel_en-US" xlink:label="lab_dei_EntityAddressStateOrProvince" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Address, State or Province</link:label>
    <link:label id="lab_dei_EntityAddressStateOrProvince_label_en-US" xlink:label="lab_dei_EntityAddressStateOrProvince" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Address, State or Province</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressStateOrProvince" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityAddressStateOrProvince"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityAddressStateOrProvince" xlink:to="lab_dei_EntityAddressStateOrProvince" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Debentures7.125PercentDue2096Member_019f4774-4219-741f-9d1f-3fa4c5b775ff_terseLabel_en-US" xlink:label="lab_ibm_Debentures7.125PercentDue2096Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">7.125% Debentures due 2096</link:label>
    <link:label id="lab_ibm_Debentures7.125PercentDue2096Member_label_en-US" xlink:label="lab_ibm_Debentures7.125PercentDue2096Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">7.125% Debentures due 2096</link:label>
    <link:label id="lab_ibm_Debentures7.125PercentDue2096Member_documentation_en-US" xlink:label="lab_ibm_Debentures7.125PercentDue2096Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debentures bearing 7.125% due 2096.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Debentures7.125PercentDue2096Member" xlink:href="ibm-20260714.xsd#ibm_Debentures7.125PercentDue2096Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Debentures7.125PercentDue2096Member" xlink:to="lab_ibm_Debentures7.125PercentDue2096Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_WrittenCommunications_019f4774-4219-7f86-afb2-69bbed84cb92_terseLabel_en-US" xlink:label="lab_dei_WrittenCommunications" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Written Communications</link:label>
    <link:label id="lab_dei_WrittenCommunications_label_en-US" xlink:label="lab_dei_WrittenCommunications" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Written Communications</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_WrittenCommunications" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_WrittenCommunications"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_WrittenCommunications" xlink:to="lab_dei_WrittenCommunications" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Debentures6.50PercentDue2028Member_019f4774-4219-7a7d-8abe-074e161a8ff2_terseLabel_en-US" xlink:label="lab_ibm_Debentures6.50PercentDue2028Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">6.50% Debentures due 2028</link:label>
    <link:label id="lab_ibm_Debentures6.50PercentDue2028Member_label_en-US" xlink:label="lab_ibm_Debentures6.50PercentDue2028Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">6.50% Debentures due 2028</link:label>
    <link:label id="lab_ibm_Debentures6.50PercentDue2028Member_documentation_en-US" xlink:label="lab_ibm_Debentures6.50PercentDue2028Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debentures bearing 6.50% due 2028.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Debentures6.50PercentDue2028Member" xlink:href="ibm-20260714.xsd#ibm_Debentures6.50PercentDue2028Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Debentures6.50PercentDue2028Member" xlink:to="lab_ibm_Debentures6.50PercentDue2028Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_TradingSymbol_019f4774-4219-77cd-b990-30f5d2e585fc_terseLabel_en-US" xlink:label="lab_dei_TradingSymbol" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Trading Symbol</link:label>
    <link:label id="lab_dei_TradingSymbol_label_en-US" xlink:label="lab_dei_TradingSymbol" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Trading Symbol</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_TradingSymbol"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_TradingSymbol" xlink:to="lab_dei_TradingSymbol" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_ExchangeDomain_019f4774-4219-7ff4-bdb3-9768f2d718dd_terseLabel_en-US" xlink:label="lab_dei_ExchangeDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Exchange [Domain]</link:label>
    <link:label id="lab_dei_ExchangeDomain_label_en-US" xlink:label="lab_dei_ExchangeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Exchange [Domain]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_ExchangeDomain" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_ExchangeDomain"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_ExchangeDomain" xlink:to="lab_dei_ExchangeDomain" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_CityAreaCode_019f4774-4219-7866-9f00-5d3b14fdd356_terseLabel_en-US" xlink:label="lab_dei_CityAreaCode" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">City Area Code</link:label>
    <link:label id="lab_dei_CityAreaCode_label_en-US" xlink:label="lab_dei_CityAreaCode" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">City Area Code</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_CityAreaCode"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_CityAreaCode" xlink:to="lab_dei_CityAreaCode" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_DocumentInformationTable_019f4774-4219-709d-a210-3ffffa026554_terseLabel_en-US" xlink:label="lab_dei_DocumentInformationTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Document Information [Table]</link:label>
    <link:label id="lab_dei_DocumentInformationTable_label_en-US" xlink:label="lab_dei_DocumentInformationTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Document Information [Table]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_DocumentInformationTable"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentInformationTable" xlink:to="lab_dei_DocumentInformationTable" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes0.875PercentDue2030Member_019f4774-4219-7fad-904c-0af779d0ed74_terseLabel_en-US" xlink:label="lab_ibm_Notes0.875PercentDue2030Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">0.875% Notes due 2030</link:label>
    <link:label id="lab_ibm_Notes0.875PercentDue2030Member_label_en-US" xlink:label="lab_ibm_Notes0.875PercentDue2030Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">0.875% Notes due 2030</link:label>
    <link:label id="lab_ibm_Notes0.875PercentDue2030Member_documentation_en-US" xlink:label="lab_ibm_Notes0.875PercentDue2030Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 0.875% due 2030.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes0.875PercentDue2030Member" xlink:href="ibm-20260714.xsd#ibm_Notes0.875PercentDue2030Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes0.875PercentDue2030Member" xlink:to="lab_ibm_Notes0.875PercentDue2030Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_A3375NotesDue2027Member_019f4774-4219-705a-9d16-78948d0baa71_terseLabel_en-US" xlink:label="lab_ibm_A3375NotesDue2027Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.375% Notes due 2027</link:label>
    <link:label id="lab_ibm_A3375NotesDue2027Member_label_en-US" xlink:label="lab_ibm_A3375NotesDue2027Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.375% Notes due 2027 [Member]</link:label>
    <link:label id="lab_ibm_A3375NotesDue2027Member_documentation_en-US" xlink:label="lab_ibm_A3375NotesDue2027Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">3.375% Notes due 2027</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_A3375NotesDue2027Member" xlink:href="ibm-20260714.xsd#ibm_A3375NotesDue2027Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A3375NotesDue2027Member" xlink:to="lab_ibm_A3375NotesDue2027Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Debentures7.00PercentDue2045Member_019f4774-4219-7fc4-8781-638306da62af_terseLabel_en-US" xlink:label="lab_ibm_Debentures7.00PercentDue2045Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">7.00% Debentures due 2045</link:label>
    <link:label id="lab_ibm_Debentures7.00PercentDue2045Member_label_en-US" xlink:label="lab_ibm_Debentures7.00PercentDue2045Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">7.00% Debentures due 2045</link:label>
    <link:label id="lab_ibm_Debentures7.00PercentDue2045Member_documentation_en-US" xlink:label="lab_ibm_Debentures7.00PercentDue2045Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debentures bearing 7.00% due 2045.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Debentures7.00PercentDue2045Member" xlink:href="ibm-20260714.xsd#ibm_Debentures7.00PercentDue2045Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Debentures7.00PercentDue2045Member" xlink:to="lab_ibm_Debentures7.00PercentDue2045Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_A3.450NotesDue2037Member_019f4774-4219-7231-b3bf-f842f9893c8a_terseLabel_en-US" xlink:label="lab_ibm_A3.450NotesDue2037Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.450% Notes due 2037</link:label>
    <link:label id="lab_ibm_A3.450NotesDue2037Member_label_en-US" xlink:label="lab_ibm_A3.450NotesDue2037Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.450% Notes due 2037 [Member]</link:label>
    <link:label id="lab_ibm_A3.450NotesDue2037Member_documentation_en-US" xlink:label="lab_ibm_A3.450NotesDue2037Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">3.450% Notes due 2037</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_A3.450NotesDue2037Member" xlink:href="ibm-20260714.xsd#ibm_A3.450NotesDue2037Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A3.450NotesDue2037Member" xlink:to="lab_ibm_A3.450NotesDue2037Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_A2.900NotesDue2030Member_019f4774-4219-7c8d-b2fc-d27ab738c9db_terseLabel_en-US" xlink:label="lab_ibm_A2.900NotesDue2030Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2.900% Notes due 2030</link:label>
    <link:label id="lab_ibm_A2.900NotesDue2030Member_label_en-US" xlink:label="lab_ibm_A2.900NotesDue2030Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2.900% Notes due 2030 [Member]</link:label>
    <link:label id="lab_ibm_A2.900NotesDue2030Member_documentation_en-US" xlink:label="lab_ibm_A2.900NotesDue2030Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2.900% Notes due 2030</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_A2.900NotesDue2030Member" xlink:href="ibm-20260714.xsd#ibm_A2.900NotesDue2030Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A2.900NotesDue2030Member" xlink:to="lab_ibm_A2.900NotesDue2030Member" xlink:type="arc" order="1"/>
    <link:label id="lab_exch_XCHI_019f4774-4219-70d2-9a5a-6f670163454a_terseLabel_en-US" xlink:label="lab_exch_XCHI" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">NYSE TEXAS, INC.</link:label>
    <link:label id="lab_exch_XCHI_label_en-US" xlink:label="lab_exch_XCHI" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">NYSE TEXAS, INC. [Member]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_exch_XCHI" xlink:href="https://xbrl.sec.gov/exch/2026/exch-2026.xsd#exch_XCHI"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_exch_XCHI" xlink:to="lab_exch_XCHI" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityAddressCityOrTown_019f4774-4219-7fc3-b21c-cf4a2d86689d_terseLabel_en-US" xlink:label="lab_dei_EntityAddressCityOrTown" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Address, City or Town</link:label>
    <link:label id="lab_dei_EntityAddressCityOrTown_label_en-US" xlink:label="lab_dei_EntityAddressCityOrTown" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Address, City or Town</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityAddressCityOrTown"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityAddressCityOrTown" xlink:to="lab_dei_EntityAddressCityOrTown" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_A3.150NotesDue2033Member_019f4774-4219-7bb9-9df5-e0be0194f909_terseLabel_en-US" xlink:label="lab_ibm_A3.150NotesDue2033Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.150% Notes due 2033</link:label>
    <link:label id="lab_ibm_A3.150NotesDue2033Member_label_en-US" xlink:label="lab_ibm_A3.150NotesDue2033Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.150% Notes due 2033 [Member]</link:label>
    <link:label id="lab_ibm_A3.150NotesDue2033Member_documentation_en-US" xlink:label="lab_ibm_A3.150NotesDue2033Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">3.150% Notes due 2033</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_A3.150NotesDue2033Member" xlink:href="ibm-20260714.xsd#ibm_A3.150NotesDue2033Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A3.150NotesDue2033Member" xlink:to="lab_ibm_A3.150NotesDue2033Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_A4875NotesDue2038Member_019f4774-4219-71b7-b588-c8ca49d365e2_terseLabel_en-US" xlink:label="lab_ibm_A4875NotesDue2038Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">4.875% Notes due 2038</link:label>
    <link:label id="lab_ibm_A4875NotesDue2038Member_label_en-US" xlink:label="lab_ibm_A4875NotesDue2038Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">4.875% Notes due 2038 [Member]</link:label>
    <link:label id="lab_ibm_A4875NotesDue2038Member_documentation_en-US" xlink:label="lab_ibm_A4875NotesDue2038Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">4.875% Notes due 2038</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_A4875NotesDue2038Member" xlink:href="ibm-20260714.xsd#ibm_A4875NotesDue2038Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A4875NotesDue2038Member" xlink:to="lab_ibm_A4875NotesDue2038Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_DocumentInformationLineItems_019f4774-4219-7e63-a10f-12cb651b6d9a_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_Debentures6.22PercentDue2027Member_019f4774-4219-7e3d-9290-43b5320a272a_terseLabel_en-US" xlink:label="lab_ibm_Debentures6.22PercentDue2027Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">6.22% Debentures due 2027</link:label>
    <link:label id="lab_ibm_Debentures6.22PercentDue2027Member_label_en-US" xlink:label="lab_ibm_Debentures6.22PercentDue2027Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">6.22% Debentures due 2027</link:label>
    <link:label id="lab_ibm_Debentures6.22PercentDue2027Member_documentation_en-US" xlink:label="lab_ibm_Debentures6.22PercentDue2027Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debentures bearing 6.22% due 2027.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Debentures6.22PercentDue2027Member" xlink:href="ibm-20260714.xsd#ibm_Debentures6.22PercentDue2027Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Debentures6.22PercentDue2027Member" xlink:to="lab_ibm_Debentures6.22PercentDue2027Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_A3.450NotesDue2034Member_019f4774-4219-7c74-99ab-1bc854245f6e_terseLabel_en-US" xlink:label="lab_ibm_A3.450NotesDue2034Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.450% Notes due 2034</link:label>
    <link:label id="lab_ibm_A3.450NotesDue2034Member_label_en-US" xlink:label="lab_ibm_A3.450NotesDue2034Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.450% Notes due 2034 [Member]</link:label>
    <link:label id="lab_ibm_A3.450NotesDue2034Member_documentation_en-US" xlink:label="lab_ibm_A3.450NotesDue2034Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">3.450% Notes due 2034</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_A3.450NotesDue2034Member" xlink:href="ibm-20260714.xsd#ibm_A3.450NotesDue2034Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A3.450NotesDue2034Member" xlink:to="lab_ibm_A3.450NotesDue2034Member" xlink:type="arc" order="1"/>
    <link:label id="lab_us-gaap_StatementClassOfStockAxis_019f4774-4219-785d-8d6e-b4bb70470509_terseLabel_en-US" xlink:label="lab_us-gaap_StatementClassOfStockAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Class of Stock [Axis]</link:label>
    <link:label id="lab_us-gaap_StatementClassOfStockAxis_label_en-US" xlink:label="lab_us-gaap_StatementClassOfStockAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Class of Stock [Axis]</link:label>
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