Restructuring and Related Activities	6 Months Ended
Jun. 30, 2026
Restructuring and Related Activities [Abstract]
Restructuring and Related Activities Disclosure	RESTRUCTURING AND ASSET RELATED CHARGES - NET Transform to Outperform In the second quarter of 2026, the Corporation initiated actions aligned to Transform to Outperform, a comprehensive set of actions designed by Dow Inc. to improve near-term operating measures by simplifying its operating model, reducing its cost structure and delivering faster growth. As a result of these actions, the Corporation recorded pretax charges of $19 million for severance and related benefit costs, included in "Restructuring and asset related charges - net" in the consolidated statements of income. These actions are expected to be substantially complete by the end of 2027. At June 30, 2026, $19 million for severance and related benefit costs was included in "Accrued and other current liabilities" in the consolidated balance sheets.

Restructuring and Related Activities

6 Months Ended

Jun. 30, 2026

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure

RESTRUCTURING AND ASSET RELATED CHARGES - NET

Transform to Outperform

In the second quarter of 2026, the Corporation initiated actions aligned to Transform to Outperform, a comprehensive set of actions designed by Dow Inc. to improve near-term operating measures by simplifying its operating model, reducing its cost structure and delivering faster growth. As a result of these actions, the Corporation recorded pretax charges of $19 million for severance and related benefit costs, included in "Restructuring and asset related charges - net" in the consolidated statements of income. These actions are expected to be substantially complete by the end of 2027. At June 30, 2026, $19 million for severance and related benefit costs was included in "Accrued and other current liabilities" in the consolidated balance sheets.