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

<!--XBRL Document Created with the Workiva Platform-->
<!--Copyright 2026 Workiva-->
<!--r:01a0ede8-576e-7776-9a31-20fa0cce8f89,g:60c67896-7e29-49ec-bd7b-f405818baa57-->
<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_Debentures6.50PercentDue2028Member_01a0ede8-576e-7943-b3bb-fb5690bd83ec_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-20261001.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_EntityTaxIdentificationNumber_01a0ede8-576e-789b-9cad-9e841531b5c0_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_01a0ede8-576e-7727-b24f-28eb4e846ade_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_dei_Security12bTitle_01a0ede8-576e-7ea1-a0cb-354d4393900f_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_us-gaap_ClassOfStockDomain_01a0ede8-576e-7e0b-a6bf-55c0ca8c5ccd_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_01a0ede8-576e-7f82-addc-51a1f1fd241c_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_ibm_A3.800NotesDue2045Member_01a0ede8-576e-7605-829a-e7e3b6174d40_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-20261001.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_EntityIncorporationStateCountryCode_01a0ede8-576e-739d-a19e-5b8bb5c7e737_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_Notes3.750PercentDue2035Member_01a0ede8-576e-71c5-8ea7-8702a5fce4d9_terseLabel_en-US" xlink:label="lab_ibm_Notes3.750PercentDue2035Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.750% Notes due 2035</link:label>
    <link:label id="lab_ibm_Notes3.750PercentDue2035Member_label_en-US" xlink:label="lab_ibm_Notes3.750PercentDue2035Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.750% Notes due 2035</link:label>
    <link:label id="lab_ibm_Notes3.750PercentDue2035Member_documentation_en-US" xlink:label="lab_ibm_Notes3.750PercentDue2035Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 3.750% due 2035.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes3.750PercentDue2035Member" xlink:href="ibm-20261001.xsd#ibm_Notes3.750PercentDue2035Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes3.750PercentDue2035Member" xlink:to="lab_ibm_Notes3.750PercentDue2035Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Debentures7.125PercentDue2096Member_01a0ede8-576e-75fa-be3a-8815af771940_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-20261001.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_EntityListingsExchangeAxis_01a0ede8-576e-7f71-a791-c0b400e125da_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_Notes1.750PercentDue2031Member_01a0ede8-576e-7664-8b50-309c01c053c1_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-20261001.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_A3.000NotesDue2031Member_01a0ede8-576e-7052-8186-bacc39cd188c_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-20261001.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_Notes1.250PercentDue2034Member_01a0ede8-576e-71a3-8a5e-e532f74e45c9_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-20261001.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_ibm_Notes3.375PercentDue2027Member_01a0ede8-576e-7d64-a269-42d60bff079c_terseLabel_en-US" xlink:label="lab_ibm_Notes3.375PercentDue2027Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.375% Notes due 2027</link:label>
    <link:label id="lab_ibm_Notes3.375PercentDue2027Member_label_en-US" xlink:label="lab_ibm_Notes3.375PercentDue2027Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.375% Notes due 2027</link:label>
    <link:label id="lab_ibm_Notes3.375PercentDue2027Member_documentation_en-US" xlink:label="lab_ibm_Notes3.375PercentDue2027Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 3.375% due 2027.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes3.375PercentDue2027Member" xlink:href="ibm-20261001.xsd#ibm_Notes3.375PercentDue2027Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes3.375PercentDue2027Member" xlink:to="lab_ibm_Notes3.375PercentDue2027Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_DocumentPeriodEndDate_01a0ede8-576e-76da-a8f5-0a6ba27ef1ad_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_01a0ede8-576e-736f-bfc5-368895a169fc_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_01a0ede8-576e-70c1-adbe-d254867d95cf_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_Debentures5.875PercentDue2032Member_01a0ede8-576e-79f8-a41e-f8595adccc11_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-20261001.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_SecurityExchangeName_01a0ede8-576e-7233-8f5d-2a8e67962844_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_ibm_FloatingRateNotesDue2028Member_01a0ede8-576e-7a01-8b27-b9f6a748ceb5_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-20261001.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_dei_DocumentType_01a0ede8-576e-7b60-9cfb-c7049015ef44_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_Notes0.300PercentDue2028Member_01a0ede8-576e-7d2a-ab59-9c33441a2e17_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-20261001.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_PreCommencementTenderOffer_01a0ede8-576e-7f89-8b0d-fa44dc90a2b7_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_01a0ede8-576e-7f5f-85cb-a8fd4ee30b63_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_ibm_Notes1.200PercentDue2040Member_01a0ede8-576e-7e65-8a62-aa88dbe89ee9_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-20261001.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_us-gaap_CommonStockMember_01a0ede8-576e-7d5f-9278-ce377508e92b_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_Notes1.250PercentDue2027Member_01a0ede8-576e-7b00-9bf4-62b27c967ba6_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-20261001.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_A3.450NotesDue2034Member_01a0ede8-576e-726a-8d9e-5c2a6e309dbc_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-20261001.xsd#ibm_A3.450NotesDue2034Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A3.450NotesDue2034Member" xlink:to="lab_ibm_A3.450NotesDue2034Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_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_Debentures7.00PercentDue2045Member_01a0ede8-576e-77cc-acad-99c3702a0f85_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-20261001.xsd#ibm_Debentures7.00PercentDue2045Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Debentures7.00PercentDue2045Member" xlink:to="lab_ibm_Debentures7.00PercentDue2045Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_LocalPhoneNumber_01a0ede8-576e-7441-9bee-f5bdb31024d7_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_dei_SolicitingMaterial_01a0ede8-576e-7c34-96cb-a8852af55642_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_01a0ede8-576e-76d2-8749-f8fb703980ba_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_01a0ede8-576e-7088-9d16-0ce6e2b700d5_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_01a0ede8-576e-7def-8de6-6f8e5683b698_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_01a0ede8-576e-76e5-aa27-469728d91969_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_dei_WrittenCommunications_01a0ede8-576e-7ec3-98c5-2c0638b80f1e_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_A3.150NotesDue2033Member_01a0ede8-576e-7aab-b52e-18742735df25_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-20261001.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_dei_TradingSymbol_01a0ede8-576e-714d-b087-49dcaac571b1_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_01a0ede8-576e-7083-9f5b-dec5e019690d_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_ibm_Debentures6.22PercentDue2027Member_01a0ede8-576e-757b-bed8-cdd8c8fd9d2d_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-20261001.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_dei_CityAreaCode_01a0ede8-576e-7b34-bb84-9eb6b55fbcd1_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_ibm_Notes3.625PercentDue2031Member_01a0ede8-576e-7f07-9f28-29c0b147b58e_terseLabel_en-US" xlink:label="lab_ibm_Notes3.625PercentDue2031Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.625% Notes due 2031</link:label>
    <link:label id="lab_ibm_Notes3.625PercentDue2031Member_label_en-US" xlink:label="lab_ibm_Notes3.625PercentDue2031Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.625% Notes due 2031</link:label>
    <link:label id="lab_ibm_Notes3.625PercentDue2031Member_documentation_en-US" xlink:label="lab_ibm_Notes3.625PercentDue2031Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 3.625% due 2031.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes3.625PercentDue2031Member" xlink:href="ibm-20261001.xsd#ibm_Notes3.625PercentDue2031Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes3.625PercentDue2031Member" xlink:to="lab_ibm_Notes3.625PercentDue2031Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes4.000PercentDue2043Member_01a0ede8-576e-7adb-abdd-a4a2008ccd3d_terseLabel_en-US" xlink:label="lab_ibm_Notes4.000PercentDue2043Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">4.000% Notes due 2043</link:label>
    <link:label id="lab_ibm_Notes4.000PercentDue2043Member_label_en-US" xlink:label="lab_ibm_Notes4.000PercentDue2043Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">4.000% Notes due 2043</link:label>
    <link:label id="lab_ibm_Notes4.000PercentDue2043Member_documentation_en-US" xlink:label="lab_ibm_Notes4.000PercentDue2043Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 4.000% due 2043.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes4.000PercentDue2043Member" xlink:href="ibm-20261001.xsd#ibm_Notes4.000PercentDue2043Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes4.000PercentDue2043Member" xlink:to="lab_ibm_Notes4.000PercentDue2043Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes0.650PercentDue2032Member_01a0ede8-576e-7837-be0a-73b6d0db0c68_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-20261001.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_Notes1.500PercentDue2029Member_01a0ede8-576e-75cc-bf4a-157055d8206d_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-20261001.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_A2.900NotesDue2030Member_01a0ede8-576e-7714-81bc-1cf95b5b8422_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-20261001.xsd#ibm_A2.900NotesDue2030Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A2.900NotesDue2030Member" xlink:to="lab_ibm_A2.900NotesDue2030Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_DocumentInformationTable_01a0ede8-576e-7d14-b50f-02f0aaac1ea4_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_Notes0.300PercentDue2026Member_01a0ede8-576e-7237-93e6-eb981238e796_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-20261001.xsd#ibm_Notes0.300PercentDue2026Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes0.300PercentDue2026Member" xlink:to="lab_ibm_Notes0.300PercentDue2026Member" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes1.750PercentDue2028Member_01a0ede8-576e-755c-bc19-27fe4d452dda_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-20261001.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_exch_XCHI_01a0ede8-576e-75a7-b458-6dde20004eb8_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_01a0ede8-576e-7ec7-a03a-bab483ea1966_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_A3.850NotesDue2038Member_01a0ede8-576e-76bb-b82a-83ff9c150b79_terseLabel_en-US" xlink:label="lab_ibm_A3.850NotesDue2038Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.850% Notes due 2038</link:label>
    <link:label id="lab_ibm_A3.850NotesDue2038Member_label_en-US" xlink:label="lab_ibm_A3.850NotesDue2038Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">3.850% Notes due 2038 [Member]</link:label>
    <link:label id="lab_ibm_A3.850NotesDue2038Member_documentation_en-US" xlink:label="lab_ibm_A3.850NotesDue2038Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">3.850% Notes due 2038</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_A3.850NotesDue2038Member" xlink:href="ibm-20261001.xsd#ibm_A3.850NotesDue2038Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_A3.850NotesDue2038Member" xlink:to="lab_ibm_A3.850NotesDue2038Member" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_CurrentFiscalYearEndDate_01a0ede8-576e-7080-a2eb-fda34ba1b514_terseLabel_en-US" xlink:label="lab_dei_CurrentFiscalYearEndDate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Current Fiscal Year End Date</link:label>
    <link:label id="lab_dei_CurrentFiscalYearEndDate_label_en-US" xlink:label="lab_dei_CurrentFiscalYearEndDate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Current Fiscal Year End Date</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_CurrentFiscalYearEndDate"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_CurrentFiscalYearEndDate" xlink:to="lab_dei_CurrentFiscalYearEndDate" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_DocumentInformationLineItems_01a0ede8-576e-7c84-9207-739138fa8fe1_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_us-gaap_StatementClassOfStockAxis_01a0ede8-576e-7f99-8965-6e2a5c551c10_terseLabel_en-US" xlink:label="lab_us-gaap_StatementClassOfStockAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Class of Stock [Axis]</link:label>
    <link:label id="lab_us-gaap_StatementClassOfStockAxis_label_en-US" xlink:label="lab_us-gaap_StatementClassOfStockAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Class of Stock [Axis]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StatementClassOfStockAxis"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementClassOfStockAxis" xlink:to="lab_us-gaap_StatementClassOfStockAxis" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes0.875PercentDue2030Member_01a0ede8-576e-7b31-b603-cd44be604611_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-20261001.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_A3.450NotesDue2037Member_01a0ede8-576e-7e01-bd6b-407af31b374d_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-20261001.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_dei_EntityEmergingGrowthCompany_01a0ede8-576e-7a12-be10-d90b0e0b36d9_terseLabel_en-US" xlink:label="lab_dei_EntityEmergingGrowthCompany" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Emerging Growth Company</link:label>
    <link:label id="lab_dei_EntityEmergingGrowthCompany_label_en-US" xlink:label="lab_dei_EntityEmergingGrowthCompany" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Emerging Growth Company</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2026/dei-2026.xsd#dei_EntityEmergingGrowthCompany"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityEmergingGrowthCompany" xlink:to="lab_dei_EntityEmergingGrowthCompany" xlink:type="arc" order="1"/>
    <link:label id="lab_ibm_Notes4.875PercentDue2038Member_01a0ede8-576e-7fd8-8641-2f396ba16c94_terseLabel_en-US" xlink:label="lab_ibm_Notes4.875PercentDue2038Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">4.875% Notes due 2038</link:label>
    <link:label id="lab_ibm_Notes4.875PercentDue2038Member_label_en-US" xlink:label="lab_ibm_Notes4.875PercentDue2038Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">4.875% Notes due 2038</link:label>
    <link:label id="lab_ibm_Notes4.875PercentDue2038Member_documentation_en-US" xlink:label="lab_ibm_Notes4.875PercentDue2038Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notes bearing 4.875% due 2038.</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_ibm_Notes4.875PercentDue2038Member" xlink:href="ibm-20261001.xsd#ibm_Notes4.875PercentDue2038Member"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_ibm_Notes4.875PercentDue2038Member" xlink:to="lab_ibm_Notes4.875PercentDue2038Member" xlink:type="arc" order="1"/>
  </link:labelLink>
</link:linkbase>
